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Daniel M. FitzPatrick

Daniel M. FitzPatrick



Sep 17, 2021
Step-up Lives Another Day
When Democrats published the details of their proposed tax increases on Monday, they thankfully did not include repeal of the cost basis step-up of assets held at death. The entire estate planning industry breathed a huge collective sigh of relief.


Sep 9, 2021
Should I Be Flattered or Frightened? I've Been Named Trustee
Discretionary decision-making is the highest-level task. It's generally the principal reason why wealthy individuals choose the trustees they do, to make discretionary decisions with respect to trust assets.

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