Issue: 2023 Vol. 33 No. 2

But What About Revenue Ruling 2023-2 and Medicaid Trusts?

In simplistic terms, estate planning is about transferring wealth from one generation to the next, while minimizing transfer taxes. Some call it tax avoidance; others refer to it as tax evasion. Your choice of nomenclature is largely dependent on your political ideologies. The debate, however, as to the ultra-wealthy’s ability to access competent legal counsel … Continued

An Overview of the Individualized Education Program (IEP) Process

Oftentimes, special education law is referred to as alphabet soup because there are so many different acronyms that one must be familiar with. To start, the Individuals with Disabilities Education Act (IDEA) is the federal law which covers this area. (20 U.S.C. §§ 1400-1482) The aim of the IDEA is to ensure that all children with disabilities … Continued