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
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.
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