Tax and financial advice from the Silicon Valley expert.

Should a bypass trust be modified?

With recent changes in the Federal estate tax laws, including a current exemption amount of $5,430,000 and portability of the unused exemption of the most recently deceased spouse, many families have bypass trusts that aren't tax efficient. An alternative is to modify the bypass trust to include a general power of appointment in favor of the creditors of the surviving spouse.

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Should you terminate a bypass trust in light of recent tax law changes?

The American Taxpayer Relief Act of 2012, better known as the "fiscal cliff" tax legislation, passed on January 1, 2013 includes provisions that dramatically change the tax planning environment for estate planning, including whether and how trusts will be used.

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Tax and financial advice from the Silicon Valley expert.