Article on Dynasty Trusts

Richard A. Oshins, Jerome M. Hesch, andNeil E. Schoenblum recently published an article entitled, Fine-Tuning Dynasty Trusts as the Centerpiece of the Family Wealth Plan,which appears in the October issue of Practical Tax Strategies. 

The article examines why a trust is thebest way to pass wealth, as opposed to outright dispositions, even when underthe estate tax threshold, as well as how the modern trust format, which isfully discretionary and beneficiary-controlled, is preferable to thetraditional trust format.