Many individuals will transfer property into a trust and think they have made a gift.  These individuals may be right, or they may be wrong under certain circumstances.  It is not uncommon for the donor, or person placing property into the trust to want to have and hold certain powers over the trust property.  These...Read More

When property is gifted it is important to look at the facts and circumstances surrounding the gift, and analyze whether or not a gift has actually been made for estate tax purposes.  If a donor maintains a certain amount of control over the property than a gift may not have been made for estate tax...Read More