Married Couple Trusts

Tax Cuts and Jobs Act Part II: Amending a Bypass Trust

By Jennifer Cowan / February 15, 2018

Last month I began the year with a discussion of the new tax act: the estate tax exemption amount has doubled from 5.5 million dollars to 11 million dollars. Married couples may revisit their joint trusts that require a split of assets when the first spouse dies into an irrevocable “bypass trust” and a revocable…

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Tax Cuts and Jobs Act; Part I: Do you still need a Bypass Trust?

By Jennifer Cowan / January 8, 2018

As I’m sure most of you have heard, a new tax bill was signed into law at the end of 2017. There are numerous changes which I’ll touch on in the coming months. As always, this column does not constitute tax advise; consult your tax preparer about your particular situation. Of note to estate planners…

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Happy Thanksgiving

By Jennifer Cowan / November 2, 2015

November! This is one of my favorite times of year. I love Thanksgiving, the theme of gratitude, and all the holiday events and traditions of November and December. Last month a few of my office suite-mates and I took the day off for a field trip into the City. We saw a matinee performance of…

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Trusts for Married Couples: Part 2

By Jennifer Cowan / September 1, 2015

September-back to school for some of us with school age children, or possibly your school year has already begun, as high school started mid-August. I spent a couple of days in Ashland last month, seeing plays at the Oregon Shakespeare Festival (OSF). They were fantastic! The highlights were the musicals: Guys and Dolls and a…

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Trusts for Married Couples: choices, choices

By Jennifer Cowan / August 3, 2015

It’s August, many of you are probably taking vacation this month, as am I, plus gearing up for the start of school. I still have 1 teenager left in the home and he goes back to high school mid-August. Last month I spent a full day at the Marin County Fair-nearly 10 hours-I was pretty…

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