Having to cope with an unwanted tree that sits directly on one’s property line is an understandable frustration.  However, a property owner should exercise caution before taking matters into their own hands because longstanding legal principles do not favor an adjoining neighbor cutting down a tree that sits on the boundary between parcels. When the...Read More

Portability has become an important concept in estate planning and administration since it was first codified in 2010, and made permanent under the American Taxpayer Relief Act of 2012.  For individuals passing away after 2010, portability provides that if the spouse who passes away first does not fully use his/her gift and estate tax exclusion...Read More