John E. Clough

You may have noticed a collective sigh of relief coming from the estate tax planning community over the last few weeks. In its early drafts of the Build Back Better legislation, Congress had been flirting with some fairly dramatic changes to the U.S. transfer tax...

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Understanding the SECURE Act Effective January 1, 2020 is a new spending bill called the SECURE Act (Setting Every Community Up for Retirement Enhancement Act of 2019).  Prior to 2020, most participants were required to take RMDs (required minimum distributions) from employer plans or IRAs by age 70-1/2; however, for...

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