We often advise clients to consider any changes in their life every two to three years and determine if any adjustments need to be made to their overall estate plan to ensure that their personal and financial goals are met.  However, during these uncertain times, when clients are facing potential risks to their health and

With the worldwide spread of coronavirus, this is an unprecedented and unsettling time.  Our health care systems are overwhelmed.  Markets have been upended.  Social distancing and self-quarantine are terms and practices we are adjusting to.

We are wishing others well and trying to help.  Also, for those who are thinking about their personal and closely-held

The 2017 Tax Act added a new tax on US shareholders of controlled foreign corporations (“CFCs”), the tax on Global Intangible Low-Taxed Income (“GILTI”).  GILTI often includes active business income and thus has a widespread impact.

For US C corporations, the regular 21% tax is reduced by a 50% deduction, which lowers the tax rate

Annuities are a common tool for investment, financial and estate planning and asset protection.  An annuity is simply a contract between a person and an insurance company in which the person makes a lump sum payment to the insurance company in exchange for regular disbursements of money that start either immediately or at some definite