Author Archives: Janet Moore

About Janet Moore

Janet has been with the firm since 1980 and is a partner in the Trusts and Estates Group. She focuses her practice in estate planning and estate and trust administration, including all areas of estate and gift tax planning, ranging from testamentary estate planning (including wills, trusts, durable powers of attorney, health care proxies and living wills) to sophisticated lifetime gifting techniques, such as irrevocable life insurance trusts, lifetime marital (QTIP) trusts, spousal lifetime access trusts (SLATs), charitable trusts, grantor retained annuity trusts (GRATs), intentionally defective grantor trusts, family limited liability companies, and qualified personal residence trusts (QPRTs). Janet also advises clients in prenuptial agreements, elder law and planning for special needs, guardianships and probate law, homestead declarations, charitable giving techniques, business succession planning, and asset protection planning. She also handles estate settlement and administration and trust administration and prepares gift tax returns, as well as estate tax returns and fiduciary income tax returns for estates and trusts. Janet is compassionate and easy to talk with and to understand, which contributes to her ability to work well with and relate to individuals and families, young and old.

Year-End Gifting Thoughts – Make Your List and Check It Twice!

There are a number of reasons to make lifetime gifts: to express affection, to provide financial assistance, or to support a charitable organization, to name a few. In some cases, you may even receive a tax benefit from making the … Continue reading

Posted in Charitable Planning, Gifting

Using Revocable Trusts for Tax Planning

I tell almost all of my clients who are married and have an estate worth more than $1,000,000 to consider using revocable trusts in their estate plan to defer payment of estate tax for as long as possible. This type … Continue reading

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A Trust for All Seasons

One of the rewards of being an estate planning attorney is helping individuals and families put their goals and objectives for their financial futures in effect.  Estate planning is the process one goes through to ensure that his or her … Continue reading

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Finish What You Start: Fund Your Living Trust

I have been writing about building flexibility into your trusts and your estate planning in general. Proper estate planning allows you to take care of your spouse, children, and other descendants well into the future, save estate taxes, and protect … Continue reading

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More on Drafting for Flexibility: Providing Guidance to the Trustee

Most Trusts give the Trustee broad discretion in making investments, dealing with Trust assets, making distributions to beneficiaries, etc. Usually the Grantor of the Trust has strong opinions about how the Trust should be used for the beneficiary. Distributions can … Continue reading

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More on Drafting for Trust Flexibility: Powers of Appointment

One of the best tools to provide flexibility for the future is the use of powers of appointment. These can be “general” (appointees can be anyone, including your creditors, your estate and your estate’s creditors) or “special” (limited to a … Continue reading

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More on Drafting for Trust Flexibility: Trust Protectors

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Trust Protectors may be used to provide flexibility in the administration of the Trust. A Trust Protector is an individual or family member who might be utilized to make certain decisions for the Trustee, or to provide direction to the … Continue reading

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Family or Friends vs. Professional Trustees

In selecting a Trustee, your first reaction may be to choose a friend, business associate, or family member to serve as Trustee.  However, the duties and responsibilities of the Trustee may be overwhelming.  Serving as a Trustee is a big … Continue reading

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Trust Planning and Flexibility

With the federal Estate and Gift Tax Unified Credit and the Generation Skipping Transfer Tax exemption now at $5,250,000 and indexed for inflation, and with the Rule Against Perpetuities running for 100 years or more or having been eliminated entirely … Continue reading

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