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Elaine M. Leichter

Taxation and Trusts & Estates

JMBM Tax Newsletter: The Top 10 Reasons to Consider a Prenup

The Top 10 Reasons 21st-Century Couples Should Consider a Prenuptial Agreement This article was first published as a two-part series by the Elite Advisor Forum, a publication of CEG Worldwide and SourceMedia, and is reprinted with permission. Spouses are not mere roommates. They are partners, with each individual assuming obligations to support the other during […]

Taxation and Trusts & Estates

2010: "Repeal" of the Federal Estate Tax

2010: "Repeal" of the Federal Estate Tax The Economic Growth and Tax Relief Reconciliation Act of 2001 (the "2001 Act") made headlines at the time of its passage because it contained provisions that would repeal the estate tax and the generation-skipping transfer ("GST") tax. The truth is that the 2001 Act replaces the federal estate […]