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.
Assigned posts
Articles by Caroline Foster
The Three-Year Rule Under IRC Section 2035How an Estate Freeze Works for Wealth TransferDo You Pay Inheritance Tax on a Pension?What Is a Nominee in a Bank Account?How to Calculate the Reversionary Value for Estate TaxWhat Are Trustee Fees and How Are They Calculated?What Does a Transfer on Death (TOD) Mean in Banking?How to Avoid Estate Taxes Using TrustsThe Role of a CPA in the Estate Planning ProcessThe Reciprocal Trust Doctrine and Its Tax ConsequencesWhat Is the Super Prorata GST Allocation Technique?The Tax Consequences of a Beneficiary Controlled TrustHow to Complete a Change of Successor Trustee FormHow the Estate Tax Works for a Married CoupleWho Is a Specified Beneficiary for an Inherited IRA?What Are the Requirements for a Qualified Spousal Trust?What Is Form 8323 for Estate Tax Agreements?Leaving an Inheritance in a TrustHow Do Charitable Trusts Work?What Is a Perpetual Trust and How Does It Work?How to Choose a Trustee for Your TrustBloodline Trust vs. Dynasty Trust: Key DifferencesEducational Trust Rules and RegulationsHow to Make a Late Portability ElectionWhat Are the Requirements for a QTIP Trust?When Is a Family Trust a Grantor Trust?When Is a Trust Grandfathered Under IRC 2601?What Is a Preferred Interest Trust for Estate Planning?What Is a Beneficiary's Power to Remove and Replace a Trustee?How to Set Up a Charitable Remainder Trust