Thomas Norelli

Getting clients to complete and sign estate-planning documents can be a challenge

Top earners may flee the state, but the proposed tax could follow them.

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.