Thomas Norelli

Eleventh hour estate planning backfires.

Owner of foreign trust deemed not subject to fine for beneficiary.

No tolling of limitations period due to decedent’s disability because son held durable power of attorney.

The court held that estates don’t constitute 'individuals.'

David A. Handler, Patricia H. Ring and Thomas Norelli highlight the most important tax law developments of the past month.

Maximize FDIC coverage.