As you have likely heard over the past year, the Tax Cuts and Jobs Act of 2017 (TCJA) is set to expire in January of 2026. With its expiration, important tax and estate planni
Many people with significant wealth have a trust (or two) in their estate plan. More often than not, the trusts funded during life are “revocable” (see box below) and for
The beneficiaries of a trust are fortunate. But will they make the most of their good fortune?
Since 1967, LNW has served as trustee for trusts established by our clients, often working with multiple generations within families. When one of the Laird Norton trust compan
Having a child, grandchild or close relative who faces physical or intellectual challenges brings about its own difficulties in a family. A Special Needs Trust, properly set u
In the next two decades, more than $70 trillion in inheritance is expected to be passed down to family members or charities in the United State, much of it likely through
The success of any estate plan depends GREATLY on the people you choose to carry out your wishes after you are gone, or if you become incapacitated. There are four important f
Trusts are often referred to as powerful tools, but we find that they are more like a toolkit, especially for families with significant wealth. It is not likely that a single
Newly Adult Children For children first entering into adulthood, the biggest change can often be taking charge of what is legally now their responsibility after turning 18. Wh