This is Part Two of a two-part blog. Part One was designed to educate readers about crypto-assets and the lexicon of associated terms. Part Two is a discussion of the challenges of estate planning for crypto-assets and some ideas for overcoming those challenges. 1 A set of unique challenges arise when it comes to estate planning […]
By Natalie Roberts, J.D., LL.M. in Taxation On December 20, 2019, President Trump signed the Setting Every Community Up for Retirement Enhancement Act (SECURE Act). The SECURE Act, effective January 1, 2020, is the most significant legislation affecting retirement accounts in decades. The SECURE Act has several positive changes: It increases the required beginning date […]
In December 2017, the “Tax Cuts and Jobs Act” was enacted. This new tax law changed the income tax calculations for almost all taxpayers, meaning calculations for quarterly estimated tax payments also changed.