Brent chats about how he's thinking about using the 2025 Estate Tax exemption of $13.99 million. He discusses getting ulta-high net worth clients to act, the basic planning frameworks and numbers, and

Brent chats with Ryan Halvorson about how to make smart moves with equity compensation. They talk about different kinds of equity compensation, from RSUs, stock options, to deferred compensation. They

Brent chats with Paul Hood about what the world looks like for buy sell agreements after the US Supreme Court's decision in Connelly. They discuss how, if at all, the decision changes existing law, wh

Brent chats with Toni Ann Kruse about what it means from a practical and tax perspective to expatriate from the United States. They explain the difference in residency, covered expatriates, and signif

Brent chats with Geoff Grenert about how to help client understand complicated ideas as part of their planning. They discuss the challenge of explaining things simply, helping people overcome their ow

Brent explains some of the challenges of planning when there is a non-US citizen spouse. He dives into the estate tax marital deduction, the gift tax marital deduction, Form 3520, income tax recogniti

Brent chats with Matt Hochstetler about the basics of irrevocable life insurance trusts (ILITs). They explain what these trusts are, why they are useful, Crummey provisions, and creative planning with

Brent chats about how to think about the US elections, reminds you the CTA beneficial owner reports are due by December 31, 2024, suggests planning based on the laws as they are not as we wish they wo

Brent chats about the basics of Remainder Purchase Marital Trusts (RPMTs). He explains how they work within the gift tax marital deduction rules. Then he compares them to QTIP Trusts and IDGTs (see ou

Brent chats with Steve Gorin about the Beneficiary Deemed Inheritor's Trust (BDIT). They talk about the structure of these irrevocable trusts, their potential benefits in estate planning, and risks in