Family and Matrimonial

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Welcome to the Mondaq Family and Matrimonial homepage, here you will find thought leadership articles, podcasts, videos and webinars providing insights covering topics such as Divorce, Family Law, Wills and Estate Planning.
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Article
When Marriage Ends, Estate Planning Begins: The Importance Of Estate Planning During And After Divorce
Divorce proceedings demand immediate attention to asset division and custody matters, but what happens to your estate plan during this tumultuous period? Understanding the critical intersection of divorce law and estate planning can prevent unintended beneficiaries, protect your assets, and ensure your wishes are honored both during and after marital dissolution.
United States Family
BS
Ballard Spahr LLP
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Article
Defective Or Perfect? Intentionally Defective Grantor Trusts In Succession Planning
Something labeled “defective” usually does not work properly. The intentionally “defective” grantor trust, or “IDGT,” however, is a proven workhorse for tax-efficient business succession planning. A carefully planned and executed IDGT transaction enables business owners to transfer significant value in trust for the benefit of younger generations, with remarkable tax efficiency, while retaining control over the business. Two seemingly contradictory tax attributes of the IDGT underlie its tax efficiency.
United States Tax
SS
Schneider Bell
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