Amy Neifeld Shkedy

March 07, 2014 | The Legal Intelligencer

In Bobrow v. Commissioner, TC Memo 2014-21, by a decision issued Jan. 28, U.S. Tax Court Judge Joseph Nega surprisingly ruled that Internal Revenue Code (IRC) Section 408(d)(3)(B), which allows one tax-free 60-day rollover per year, applies to all of a taxpayer's IRAs, rather than to each IRA separately.

By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen

5 minute read

February 07, 2014 | The Legal Intelligencer

With Valentine's Day approaching, if history repeats itself this year, taking the plunge into the bonds of holy matrimony will be on the minds of many people.

By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy

7 minute read

January 03, 2014 | The Legal Intelligencer

Wealth preservation and asset protection is a growing concern for our clients as society has become increasingly litigious.

By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen

9 minute read

December 06, 2013 | The Legal Intelligencer

Although charitable gifts can be made throughout the year, the end of the year is a popular time for donors to make final charitable giving decisions.

By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy

7 minute read

November 01, 2013 | The Legal Intelligencer

Believe it or not, it's already time to think about year-end tax planning. We thought it would be best to provide our readers with a list of topics to consider now rather than wait until our December column to give you more of a head start and help improve your chances of concluding matters by year-end.

By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen

5 minute read

July 05, 2013 | The Legal Intelligencer

When people think about estate planning, "death" tends to come to mind, but what about "life?" While people generally understand the importance of having a will, knowing that a will sets forth how the estate will be managed after death, they also ought to recognize that they should plan for how their personal and financial affairs and medical decisions will be handled in the event that a lifetime disability leaves them unable to act for themselves.

By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen

6 minute read

August 02, 2013 | The Legal Intelligencer

Many lawyers who have not had experience working with trusts, whether personally or professionally, might question the utility of a trust these days for most individuals who are not "ultra-rich."

By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy

7 minute read

June 07, 2013 | The Legal Intelligencer

As interest rates continue to be at historical lows, there are fleeting opportunities to engage in particularly effective estate planning techniques. One estate planning strategy that benefits from low interest rates is a GRAT.

By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy

7 minute read

September 06, 2013 | The Legal Intelligencer

Prenuptial agreements are no longer just for the wealthy. Traditionally, prenuptial agreements (often referred to as "prenups" for short) have been used to protect the assets of a particularly well-off spouse-to-be in a marriage; however, today, with the high divorce rate, individuals of more modest means have been turning to prenups as well.

By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen

7 minute read

April 05, 2013 | The Legal Intelligencer

All too often, clients do not understand how their life insurance policies fit within their overall estate plan. The misunderstanding generally involves two key myths, both of which are false: (1) the idea that a will overrides a life insurance policy beneficiary designation and (2) the mistaken belief that life insurance proceeds are not includible in the insured's taxable estate for federal estate tax purposes.

By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy

6 minute read