Note From The Editor: January 2015

Note From The Editor: January 2015

As our editorial advisory board committee chairs indicate in their year-in-review columns, there were some important court cases decided in 2014 that apply broadly to different areas of estate planning. For example, in Clark v. Rameker, the U.S. Supreme Court held that the bankruptcy estate of Heidi Heffron-Clark couldn’t exclude the individual retireme

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