Section Newsletters

Articles From Curt W. Ferguson

Taxable IRAs and Credit Shelter Trusts Under the SECURE Act By Curt W. Ferguson Employee Benefits, June 2024 Trusts can be designed to give the second and third beneficiary types broad control over their inheritance even while they benefit from the tax and catastrophe protections.
Taxable IRAs and Credit Shelter Trusts Under the SECURE Act By Curt W. Ferguson Trusts and Estates, May 2024 Trusts can be designed to give the second and third beneficiary types broad control over their inheritance even while they benefit from the tax and catastrophe protections.
1 comment (Most recent July 21, 2024)
Beauty and the Beast: Spendthrift Trust Meets the SECURE Act By Curt W. Ferguson Trusts and Estates, April 2020 The SECURE Act, contrary to popular opinion, is not forcing us to choose between asset protection planning and income tax planning.
Beyond taxes and probate: Revive and refine the spendthrift trust By Curt W. Ferguson Trusts and Estates, April 2018 There are amazing things that can be done for loved ones through thoughtful estate planning, like making transfers into asset protection trusts—so it's important to help clients understand the services that can be offered to them. 
Protective trusts without compressed tax brackets for trust management By Curt W. Ferguson Trusts and Estates, July 2016 Has your estate planning business suffered since the American Taxpayer Relief Act of 2012 and the increase in the Illinois estate tax exemption to $4,000,000? Do you find that most people just don’t think there is much of anything they can gain from your counsel?
Stepping up the Basis on Credit Shelter Trust Assets: Having your cake and eating it too By Curt W. Ferguson Trusts and Estates, February 2015 The Basis Bump Trust™ is one new tool for the new environment: estate tax avoidance if the clients need it, but capital gain step up to the extent they could still have it.
1 comment (Most recent February 19, 2015)
My attorney won’t tell me what I should do! By Curt W. Ferguson Agricultural Law, November 2013 An attorney should not tell you what you want to accomplish, but should advise you how to accomplish your goals. It’s an important distinction to understand.
1 comment (Most recent November 22, 2013)
Reflections on National Network membership By Curt W. Ferguson Trusts and Estates, February 2013 The National Network of Estate Planning Attorneys helped the author and his business shift from a low-margin transactional approach to a relationship-based, counseling-oriented process that is very rewarding both personally and professionally.

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