Thought Leadership


Reverse Section 1031 Exchanges

Reverse Section 1031 Exchanges

Scott Emery | Jeff Shea

The Tax Cuts and Jobs Act (TCJA), P.L. 115-97, changed the law regarding what items of property are eligible for like-kind exchanges. Subject to certain specific exceptions, exchanges of personal or intangible property such as machinery, equipment, patents, and other intangible property no longer qualify for the nonrecognition of gain or loss afforded to like-kind exchanges….

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Coping with Alzheimer's and Dementia From a Legal and Planning Perspective

Coping with Alzheimer's and Dementia From a Legal and Planning Perspective

Lloyd Stern | Eric Friske

Increased standards of living and medical advances in our country over recent decades have resulted in greatly increased life expectancies. Unfortunately, with these additional years comes the increased risk that a substantial number of us will suffer from some form of dementia-related illness or memory loss. It is now estimated that 5.8 million Americans are…

Wills & Trust Agreements
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