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The Basics of Supplemental Needs Trusts: Maintaining Government Need-Based Benefits


By: Ellen C. Ray, Associate A Supplemental Needs Trust, often called a “Special Needs Trust,” is an estate planning tool which can be utilized to hold assets for children or loved ones with disabilities to ensure that they continue to receive their need-based government benefits. When an individual receives government benefits such as Medicaid and/or Social Security Income, there are

The Corporate Transparency Act


By: Conrad S. Herman, Associate  The Corporate Transparency Act (the “CTA”) is a new federal law that became effective on January 1, 2024, requiring most private companies to register with the Department of the Treasury’s Financial Crimes Enforcement Network (“FinCEN”) before the end of 2024.  Specifically, the CTA requires all private entities that meet the CTA criteria of a “reporting