Investing

Plan Advisor Views on Target Date Funds: 5 Takeaways View the Original Article

David T. Leibell Senior Wealth Strategist UBS Financial Services, Inc.   Carrie J. Larson Wealth...

“A strategic inflection point is a time in the life of business when its fundamentals are about to change. That change can mean...

Measured by one-month net flows to assets ratio. Minimum $500 million of net assets. Data as of 4/15/2019.   Aniket Ullal is the founder and...

A total of 4 Vanguard ETFs (exchange-traded funds) were nominated in multiple categories, and Vanguard as a company was nominated in 4 additional categories. All told, Vanguard was named in 10 of 30 total categories,...

There is no “one-size-fits-all” solution to the retirement income problem....

Investors may have different retirement objectives, resulting in different risk...

Diversification in investing trust assets has been a default expectation for as long as most anyone in the trust administration business can remember. Even an investment novice understands that diversification reduces risk of loss....

• Deduction for income in respect of a decedent (IRD) denied—In Schermer v. Commissioner, T.C. Memo. 2019-28 (April 4, 2019), the Internal Revenue Service disputed an income tax deduction taken on Jill Schermer’s 2014...

The mythical Phoenix is said to periodically self-combust before rising from the ashes of its own destruction. While perhaps not a perfect analogy to an interesting trend in charitable gift planning, we’ve certainly witnessed...

Does settlor intent matter when a beneficiary wants to change an irrevocable trust? View the Original Article

Serving as a trustee requires managing risk. That takes many forms—among them, requesting or requiring the consent of a trust’s beneficiaries before a trustee performs a discretionary act (or, alternatively, a release of liability...

Qualified domestic trusts (QDOTs), established under Internal Revenue Code Section 2056A, are used by decedents with taxable estates who wish to defer the federal estate tax due on assets passing to a surviving spouse...

A roundup of significant court cases. View the Original Article

Avoid pitfalls and pratfalls—seize windfalls. View the Original Article

Help your clients make money from their works. View the Original Article

They can use the surviving spouse’s otherwise unused estate tax exclusion and cause credit shelter trust assets to receive stepped-up basis. View the Original Article

By Sally Cates Whether it’s more modern or traditional, the design of an advisor’s office is important. For many prospects, it’s their first...