John A. Hartog Named to Northern California Super Lawyers’ 2019 “Top 10” List

Owners of traditional Individual Retirement Accounts (IRAs) may use a special rule to achieve substantial income tax savings while benefiting charities of their choice. They may transfer up to $100,000 from their IRAs to charitable organizations without incurring income tax on the IRA withdrawal

The statutory scheme for enforcing money judgments against trusts, the limitations on that scheme when facing spendthrift clauses, and ways around those limitations.

The 2017 Tax Cuts and Jobs Act became law on December 22, 2017, with most provisions becoming effective on January 1, 2018. Some provisions are permanent, while others expire. Most significant for gift and estate tax purposes is the temporary doubling of several exemptions.