Tag: article

Ethical Considerations in Asset Protection Planning

Howard Rosen, Esq. • May 17, 1993

Much has been written lately about asset protection planning (“APP”): offshore trusts, offshore trust jurisdictions, limited partnerships, and fraudulent transfers. The purpose of this article is to discuss the ethical considerations an attorney must address when rendering services in this expanding sub-specialty.

Asset Protection and Retention Control: Is Peaceful Co-Existence Possible?

Howard Rosen, Esq. • October 17, 1992

Traditional thinking has held that protecting your assets from future creditors while continuing to control and enjoy the income from those assets are mutually exclusive goals. In his article, attorney Howard Rosen explains how the combined use of established business and estate planning techniques can permit both to be realized.

Foreign Irrevocable Life Insurance Trusts Can Save Estate and Income Tax

Howard Rosen, Esq. • October 17, 1992

On the tax side of rendering estate planning services, the estate planner is faced with Federal income, gift, estate, and generation-skipping tax issues. All of these issues (and more) must be addressed in the context of an irrevocable life insurance trust (“ILIT”) established in a foreign jurisdiction.