Clients occasionally come to us because their community would like to raise funds on behalf of their child with special needs.  It is important that a proper special needs trust is set up before these gifts are made so that assets are not inadvertently given to the special needs child individually.  A friend or family

The federal estate tax is based on the value of one’s assets less liabilities at the person’s date of death. There are three important exceptions that are critical to understanding how the federal estate tax works. 

First, there is the unlimited marital deduction, which means that all of the assets one leaves to his or