Trusts & Estates Newsletter

Issue 2 / Summer 2010

• Estate Planning for Families With “Special Needs” Disabilities affect families in all socio-economic strata. Everyone knows someone who is challenged by a disabling condition — whether it is a physical, mental or intellectual disability that is no one’s fault (such as Downs Syndrome or Autism), or one that is caused by the actions or inactions of third parties (such as in a personal injury scenario).
• Highlights of the Health Care Reform Legislation On March 23, 2010, President Obama signed the “Patient Protection and Affordable Care Act” (H.R. 3590) (the “Patient Protection Act”) and on March 30, 2010, President Obama signed the “Health Care and Education Reconciliation Act of 2010” (H.R. 4872) (the “Reconciliation Act”) into law.
• News You Can Use News that may be beneficial to you.
• Estate Tax: Dead or Alive? Much has been written about the failure of Congress to address the scheduled “repeal” of the estate and generation-skipping transfer (“GST”) taxes before 2010, causing considerable consternation on professional estate planners and their clients.