The population is aging. Americans 85 and older are the fastest-growing demographic group. Five million Baby Boomers will be retiring every year for the next 15 years. Retirement is a major life inflection point that stimulates estate planning.
Challenging Estate Plans
The year 2012 saw a deluge of trusts being formed to take advantage of what was perceived as the last opportunity to make large gift transfers before a possible decline in the exemption from $5 million to $1 million. The result of all of this should be the need to evaluate more trusts in more divorce cases in the future.
By
Martin M. ShenkmanThis premium content is locked for LawJournalNewsletters subscribers only
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