Written by Phoebe Stone, JD, MA (Bioethics)

In the United States, an enormous amount of wealth is held in retirement assets. In fact, as of September 2025, more than $48 trillion is held in retirement accounts, and retirement assets account for more than one-third of all household financial assets. Given these statistics, trusts and estates practitioners and other professionals must be prepared to advise and assist their clients in planning for their retirement savings accounts.

Written by Michael T. Clear, JD, and Erin D. Nicholls, JD

Trustees occupy a pivotal role at the intersection of tax planning, wealth management, and family governance. Entrusted with the power to make distributions, oversee investments, and shape decisions that influence generations, trustees wield considerable influence. With such authority, however, comes the potential for problems: When a trustee becomes ineffective, conflicted, or unresponsive, the orderly administration of the trust suffers, and the potential for a dispute rises—sometimes resulting in protracted, costly litigation. 

By Nicole Ramos Takemoto, JD

In a society that increasingly embraces diverse relationships, unmarried couples are a significant and growing demographic. As legal professionals, we understand that the legal rights and protections afforded to unmarried couples differ significantly from those granted to married couples. This article explores three interconnected topics within estate planning for unmarried couples: the impact of becoming registered domestic partners, tax considerations, and the importance of comprehensive estate planning. By understanding these issues and taking proactive steps, unmarried couples can protect their rights, minimize tax liabilities, and ensure that their wishes are upheld.