P&F Stands Against Hate

Spendthrift Trusts: Not Just for Spendthrifts

Structuring your estate plan requires you to take account of the assets that will be included in your estate, the various federal and state tax implications of transferring your assets, who will be responsible for administering your estate and the manner in which your estate will be divided among your intended beneficiaries. This article focuses […]

The New ABLE Account for Disabled Persons

The tax laws have long encouraged Americans to save for college for their kids or to save for their retirement, but for families of those with disabilities, there was no tax-advantaged way for them to save for those individuals. The recently enacted Tax Increase Prevention Act of 2014 contains an important new provision which changes […]

Love, Marriage, and Remarriage: Common Estate Planning Questions from Blended Families

Estate planning for blended families presents particular concerns. Questions about estate taxes, picking the right fiduciary, and how to best provide for loved ones are issues that all people face when preparing their estate plans. But the answers become more complicated as spouses, ex-spouses, children, and step-children become part of the picture. Here are some […]

How Much Financial Disclosure is Adequate for a Valid Premarital Agreement?

Too Much is Enough. Two recent┬ácases, one from Maryland and one from Virginia, point up the importance of financial disclosure in premarital agreements. In each case the challenging spouse launched a multi-faceted, and ultimately unsuccessful, attack on the agreement. Inadequate financial disclosure was but one facet of the attack. Had the financial disclosure been done […]