Estate Law Author

Caroline Foster

Caroline Foster is an experienced estate law attorney with a focus on estate planning and trust administration. She has helped numerous clients navigate complex estate planning issues and has a deep understanding of tax implications.

Credentials

J.D., Harvard University, LL.M. in Taxation

10+ yearsEstate PlanningTrust Administration

Articles by Caroline Foster

What Are a Trustee's Duties Under Probate Code 16000?How a Premium Assignment Corporation Works What Is a GST Trust? A Practical Example How to Access and Transfer Digital Assets After Death What Is the Hurdle Rate for a GRAT?How to Structure a GST Trust and Calculate the Inclusion Ratio What Information Is Included in a Trust Statement?How Capital Liquidation Life Insurance Works What Is a Corporate Trustee and What Do They Do?How to Transfer Wealth Without Paying Taxes What Does POD Stand for in Banking?Are Deferred Annuities Subject to Estate Tax at Death?What Is a Testamentary Account and How Does It Work?What Is a Presumptive Remainder Beneficiary?What Is a Transfer on Death (TOD) Account?What Happened to the Clifford Trust Tax Loophole?What Is a Joint Tenant Brokerage Account?What Is the 120-Age Rule in Life Insurance Trusts?How to Open an Irrevocable Trust Checking Account How to Get an Extension for a Missed QTIP Election 10 Types of Trusts for Estate Planning What Is an Annual Trustee Fee and How Is It Calculated?What Are Allowable Expenses for a Pooled Trust?What Is the Dillard Tax for Grantor Retained Annuity Trusts?What Is a Legacy Fund and How Does It Work?What Are the Rules for a Beneficiary IRA?How to Properly Fund an Irrevocable Life Insurance Trust How Often Should You Review Your Trust and Will?Determining Fair Market Value Under Regulation §20.2031-1 Key Estate and Gift Tax Changes Under PL 111-312