Rebecca Rosenberger Smolen

August 30, 2024 | The Legal Intelligencer

Starting in 2025, under the final regulations just issued by the IRS in July, the views of the commentators advocating a more taxpayer friendly statutory interpretation have been disregarded, and annual distributions will now be required, based on the longer of the life expectancy of the beneficiary or the decedent.

By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy

5 minute read

May 29, 2024 | The Legal Intelligencer

In this article, we highlight some of the SECURE 2.0 changes, many of which have gone into effect for the first time this year.

By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen

5 minute read

February 27, 2024 | The Legal Intelligencer

There are a number of prominent issues on the horizon for estate planners this year. In this article, we provide a brief overview of some of those issues, including the Corporate Transparency Act, rising interest rates, Pennsylvania recognition of irrevocable grantor trusts, pandemic-related probate delays and upcoming scheduled sunset of the historically large federal gift and estate tax exemption.

By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy

6 minute read

December 18, 2023 | The Legal Intelligencer

As we reach the end of the year, it is a good time to focus on addressing year-end tax planning. At this late juncture, many of our clients (and, hopefully, readers too) have already started to implement or, at least, think about year-end planning.

By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen

9 minute read

August 31, 2023 | The Legal Intelligencer

The IRS has recently further extended that earliest start date until Dec. 31, 2024, under Notice 2023-54.

By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy

7 minute read

May 31, 2023 | The Legal Intelligencer

The one question that a lot of our clients are not expecting toward the end of our estate planning meeting is how they want their assets to pass in the event of a "family catastrophe." As if planning for death isn't difficult enough, there is even more to think about should this unexpected contingency become a reality.

By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen

5 minute read

February 27, 2023 | The Legal Intelligencer

It seems that there have been more relocations than ever. Accordingly, it's important to take stock of the impact a change in legal jurisdiction has on estate plans for clients.

By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy

5 minute read

December 17, 2022 | The Legal Intelligencer

It's time for our annual year-end tax planning tips. Hopefully some of our readers have already started to think about (or better yet, implement) year-end planning.

By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen

9 minute read

October 27, 2022 | The Legal Intelligencer

Despite the various simplifications, this special category of assets remains more complicated to plan for than most of the other assets that we must help our clients incorporate into their estate plans.

By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy

6 minute read

September 01, 2022 | The Legal Intelligencer

For the most part, with a flexible estate plan in place there isn't always the need to revisit it too often. What does bring clients back to reevaluate their plans are "life event" changes. These can involve events such as marriage, divorce, the birth of children or grandchildren, the death or incapacity of family members or other individuals named in the documents.

By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen

7 minute read