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Families create an estate plan at a single moment in time, but it may need to work for decades, and sometimes for generations. Marriages...
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Your will or trust is only as strong as its ability to hold up under challenge. Those challenges are becoming more common. A disappointed...
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The people who build the most remarkable fortunes tend to share certain traits: drive, vision and a relentless focus on the next...
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In July, we wrote about the final regulations under T.D. 10052, which confirm that a Section 1035 exchange is no longer, by itself, a...
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This week's Wall Street Journal piece on private placement life insurance, "'A Roth IRA on Steroids': Wealthy Americans Find Another...
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For a few years, the insurance-dedicated separately managed account (ID-SMA) was a structure that many advisors had heard about but few...
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For the better part of a decade, every estate planning conversation my colleagues had with a high-net-worth family started with the same...
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The US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) have just finalized regulations fixing a problem that...
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The One Big Beautiful Bill Act (OBBBA) brings increased predictability for business owners, founders, family offices and investors in...
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On April 30, 2025, Katten hosted Loyola University Chicago's Family Business Center for the "Family Business Through a Legal Lens"...
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In 2024, there was much legislative activity in New York that affected the Private Wealth realm. A brief summary of the 2024 changes...
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Uniform Directed Trust Act and Uniform Fiduciary Income and Principal Act Become Effective As reported in Katten's 2023 Year-End...
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It has been back to business as usual for the Internal Revenue Service (IRS) and Department of the Treasury in 2024. US tax authorities...
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The following is a summary of some of the key legislative and judicial updates from Illinois in 2024. Control and Protection of Trust...
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The Setting Every Community Up for Retirement Enhancement Act of 2019 (the SECURE Act), was originally signed into law on December 20,...
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President-Elect Donald Trump has not published a comprehensive tax plan as of the time of this writing, but he and Vice President-Elect...