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McDonal & Kanyuk Attorneys at Law PLLC

Publications

Published Articles
M&K Articles for Clients
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Published Articles

Death Is No Excuse: Post-Mortem Income Tax Obligations

New Hampshire Bar News
February 15, 2017
by Amy K. Kanyuk

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Prospects for Post-Election Tax Reform

December 1, 2016

Here are our preliminary observations on planning in the uncertain environment after the 2016 Presidential election.

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Make Hay while the Sun Still Shines - The Proposed 2704 Regulations Target Valuation Discounts

August 31, 2016
by McDonald & Kanyuk, PLLC

Long-awaited proposed Treasury Regulations, issued in August, will severely limit wealth transfer tax valuation discounts for transfers of interests in closely-held entities if they are made final in their current form.

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Death Is No Excuse: Use Postmortem Planning - Part 2

Estate Planning
March 1, 2016
by Amy Kanyuk

A decedent's final income tax return, and the returns of the estate and revocable trust, present opportunities to claim deductions, make elections and fulfill fiduciary duties.

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Highway Bill Imposes New Basis Consistency and Reporting Requirements

New Hampshire Bar News
February 17, 2016
by Megan Neal

The 2015 federal highway bill imposes new requirements on executors and beneficiaries regarding the basis of assets inherited from a decedent.

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Death Is No Excuse: Use Postmortem Planning - Part 1

Estate Planning
January 1, 2016
by Amy Kanyuk

Although death prevents a decedent from planning, the estate's tax advisor can continue to formulate ways to reduce the estate tax.

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Trusts and Divorce - Good, Bad & Ugly:* New Rules for the Treatment of a Spouse's Discretionary Trust Interests and Powers of Appointment in Divorce Under UTC Article 5 and Goodlander

NH Bar Journal
January 1, 2016
by Joe McDonald and Megan Neal

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ACTEC Comparison of the Domestic Asset Protection Trust Statutes (Sept. 2015)

November 2, 2015
by Amy Kanyuk, et al.
updated through September 2015

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The Call of Duty: An Executor’s Responsibilities

Around Concord
July 27, 2015
by Amy K. Kanyuk

This article describes the duties that the executor of a decedent's estate must assume.

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Treatment of Trust Interests in Divorce

New Hampshire Bar News
November 19, 2014
by Joe McDonald and Megan Neal

New Hampshire law has evolved to provide clarity regarding the divisibility of trust interests for property settlement purposes, but alimony and other issues continue to bedevil some practitioners.

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A Stategic Move: Relocating a Trust from Massachusetts to New Hampshire

New Hampshire Bar Journal
August 1, 2014
by Joe McDonald

Learn how moving the situs of a trust from Massachusetts to New Hampshire can eliminate the imposition of Massachusetts state tax on the trust's income.

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Perils and Potential Profit of a Lawyer Serving as Trustee

Estate Planning
February 1, 2014
by Amy Kanyuk

Attorneys are well suited to provide fiduciary services, but they should consider the full scope of the required duties before agreeing to serve as trustee.

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The Legalities of Giving

Business NH Magazine
December 1, 2013
by Amy Kanyuk

In this article, Amy Kanyuk provides guidance on incorporating charitable giving into your estate plan.

Trust Law Developments in NH and Business Development Opportunities in Mass.

Estate and Business Planning Council of Worcester County
November 15, 2012
by Amy K. Kanyuk

Recent changes in NH trust law have made the state one of the leading jurisdictions for establishing flexible, tax-efficient trusts, through the use of the open architecture structure.

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Relocating Assets Out-of-State

The CPA Journal
July 1, 2012
by Joseph F. McDonald, III

How New Yorkers Can Take Advantage of Tax-free Trusts in New Hampshire

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Accessing N.H.’s Tax, Creditor Protection Benefits

Massachusetts Lawyers Weekly
June 28, 2012
by Amy K. Kanyuk

Trust situs has emerged as a critical issue for high-net-worth families and their trusts. Whether seeking privacy, securing protection from creditors or a dissident spouse, updating existing trust provisions or looking to minimize taxes, Bay State families need look no further than their close neighbor to the north.

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Emerging Directed Trust Company Model

February 1, 2012
by Joe McDonald

Offering unbundled services provides great flexibility and lower fees for families and their advisors

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Working Hard for the Money: Using Incentive Trusts to Motivate Beneficiaries

January 1, 2012
by Amy Kanyuk

How do you pass on wealth to future generations without spoiling your heirs?

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New Hampshire 2011 Trust Law Update

Leimberg Est. Planning Newsletter #1184
October 25, 2011
by Joe McDonald & Amy Kanyuk

New Hampshire’s trust and trust banking laws are among the most progressive in the nation. Legislation enacted in 2011 further enhances New Hampshire’s flexible trust laws and provides new opportunities for both New Hampshire residents and out-of-staters seeking income tax refuge and trust customization opportunities.

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Penny Wise, Pound Foolish: Why Do-It-Yourself Estate Planning Doesn’t Pay

Around Concord
October 1, 2011
by Amy Kanyuk

Some things in life, like surgery, are not self-help propositions. Other matters, like preparing legal documents, lend themselves more readily to try-it-at-home techniques. It's probably true that some estate planning, even the do-it-yourself variety, is better than no estate planning at all. But if you want to be sure that your wishes are carried out, and your estate is administered efficiently, an experienced attorney will add value that your computer cannot.

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Roll with It Baby: Leaving Your Job? Take Care of Your 401K

Around Concord
August 1, 2011
by Amy Kanyuk

The rules regarding retirement accounts are complicated, but it’s important to get a handle on them before retiring or leaving a job. Consulting with your financial advisor and employer regarding your options will help clarify your options and help you choose the one that best fits your financial needs

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Asset Protection Planning - What’s the Best Strategy?

Around Concord
April 1, 2011
by Amy Kanyuk

The estate plan of any New Hampshire business owner, executive, or professional services provider shouldinclude some element of asset protection planning. Using a variety of asset protection strategies will provide the most protection and, hopefully, some peace of mind.

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All You Need is Love (and a Prenup)

Around Concord
January 1, 2011
by Amy Kanyuk

Later-in-life marriages bring with them a unique set of challenges, including the protection of lifetime accumulations of wealth and the concerns of adult children from prior marriages. Carefully considering financial and estate planning matters before the marriage—and discussing them with the children—will make the road to marital bliss much smoother.

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Migrating Trusts to New Hampshire: The “Why” and the “How”

New Hampshire Bar Journal
December 1, 2010
by Joe McDonald

Moving to new Hampshire has for decades had great appeal for manyretirees. This stateoffers year-Roundrecreation, nostateincome, salesandestatetaxes,andfavorablecreditorprotection laws. These attributes and the intangibles that confer "quality of life" have all played a part in the substantial migration of clients to new Hampshire from other states, particularly our more urban neighbors to the south.

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All in the Family: Planning Your Vacation Home’s Future

Around Concord
October 1, 2010
by Amy Kanyuk

It won’t be possible (or even desirable) to cover every management detail or contingency in the succession plan. For this reason, a family should build flexibility into its governing document, so that the plan can evolve as the family grows, in a way that’s manageable and consistent with the parents’ intent for the property. Parents and their children who take the time to create a plan for their vacation retreat will help maintain the property as a multigenerational gathering place for years to come.

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Roth IRAs: New Planning Opportunities in 2010

Around Concord
August 1, 2010
by Amy Kanyuk

The tax rules governing IRAs are complex, but with some careful analysis and planning, a conversion to a Roth IRA may provide significant tax and financial planning benefits long into the future.

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Point/Counterpoint: Letter to the Editor

Trusts and Estates
April 1, 2010
by Amy Kanyuk and Joe McDonald

Which situs is best?

Recent Changes to the Interest and Dividends Tax: What Every Practitioner Should Know

New Hampshire Bar News
February 15, 2010
by Amy Kanyuk and Kathryn Michaelis,

New Hampshire taxpayers and business owners who must address these issues would love a fairy tale ending, but it’s unlikely that that the last line will read “…and they lived happily ever after.” However, at the very least, we should expect a set of rules that are clear and fair for all taxpayers, after a thoughtful and open debate about the impact that the overall tax system has on New Hampshire residents and businesses.

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The Keys to the Kingdom – Managing Your Cyberlife

Around Concord
January 1, 2010
by Amy Kanyuk

As our financial and social lives become more heavily dependent upon technology, the need to protect our sensitive data becomes more acute. However, we also need a secure way to allow access to our confidential information in the event of incapacity or death. Although technology itself has provided some possible solutions for this, some old-fashioned common sense will go a long way toward figuring out what works best for you.

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Saving For College – Know Your Options

Around Concord
October 1, 2009
by Amy Kanyuk

In today’s economy, saving for college may be challenging. But if higher education is a priority for your family, finding ways to put some money away regularly, starting when your kids are young, will make a big difference down the road.

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The State of the Federal Estate Tax

New Hampshire Business Review
June 19, 2009
by Amy Kanyuk

Estate tax reform is almost certain to occur before the end of 2009, to avoid repeal in 2010. These next few months will be critical in determining the future of the tax. In the meantime, individuals with potentially taxable estates should continue to evaluate and implement estate-tax reduction strategies, especially those tied to the current historically-low interest rates. The two certainties in life continue to be death and taxes.

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Charitable Giving - Develop the Right Strategy for You

Around Concord
April 1, 2009
by Amy Kanyuk

Wading through the options of planned giving and vetting potential donees may seem daunting at first. Establishing a timeline and budget for your charitable contributions, along with a deliberate approach to how and to whom you’ll donate, will make the process easier.

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This tax plan hurts the rich - and the state

Concord Monitor
March 28, 2009
by Robert Wells, John Ransmeier and Amy Kanyuk

HB 691 is bad tax policy, bad for the New Hampshire economy and, not insignificantly, bad public relations for the state.

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Open Architecture Trust Designs under New Hampshire Law Provide Flexibility and Opportunities

New Hampshire Bar Journal
October 1, 2008
by Joe McDonald

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Fiscally Fit

Around Concord
August 1, 2008
by Amy Kanyuk

Helping your kids to understand the basic concepts of finance, spending, and saving isn’t easy, and it won’t happen overnight. But if you consistently reinforce these concepts, you’ll help your children become self-sufficient, financially responsible adults.

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In New Hampshire We Trust

Around Concord
January 1, 2008
by Amy Kanyuk

If you think you may need a trust, you should consult with an attorney who concentrates in estate planning. A little professional help (or a lot, if you’re wealthy or have a complicated family situation) can avoid unexpected problems and taxes down the line.

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Don’t Touch That! (Shield beneficiaries’ assets from creditors)

Trusts and Estates
December 1, 2007
by Amy Kanyuk

An Estate Planning Blind Spot: Choosing Guardians for Minor Children

New Hampshire Bar Journal
January 1, 2007
by Joe McDonald

Undoubtedly, the reason most of our shy away from discussions about a guardian is the intensely personal nature of the decision. There is no perfect guardian for the minor children – only the parents truly fit that bill. Nonetheless, as estate planning attorneys wecan help these clients give the issue the careful consideration it deserves.

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Report from the Front: Defending Discounts (How to Battle FLP audits and appeals)

Trusts and Estates
November 1, 2006
by Joe McDonald and Amy Kanyuk

Smooth Family Business Succession Requires Planning

New Hampshire Business Review
August 18, 2006
by Amy Kanyuk and Matthew Benson

If the business-succession process begins well before the older generation exits, the family will have more planning options available to it. Alternatives and flexibility are essential to creating a workable, and ultimately successful, business succession plan.

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’06 Brings New Developments in Retirement Planning

New Hampshire Business Review
January 6, 2006
by Amy Kanyuk

Since 1999, New Hampshire law has provided an unlimited bankruptcy exemption for any “retirement plan or arrangement qualified for tax exemption purposes.” Under the new bankruptcy rules, however, the federal exemption will shelter all tax-favored retirement plans regardless of whether the debtor uses the state or federal exemptions.

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Estate Tax Repeal Could Mean a Bigger Headache

New Hampshire Business Review
May 27, 2005
by Amy Kanyuk

The estate tax debate is far from over, and the senators on both sides of the debate are working hard to find a solution that will make their constituents equally unhappy.

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Asset Protection Planning for New Hampshire Attorneys

New Hampshire Business Review
May 20, 2005
by Amy Kanyuk

The estate plan of any New Hampshire attorney should include some element of asset protection planning. The nature and extent of the asset protection plan should be based on your liability exposure, income and net worth, and you should integrate the plan with your other financial and estate plans. Using a variety of asset protection strategies will provide the most protection and, hopefully, some peace of mind.

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Asset Protection Planning for Physicians in New Hampshire

NHMS Physician's Bi-Monthly
February 1, 2005
by Amy Kanyuk

Recently published federal guidance helps clarify when and how physicians should release patient information when it is requested for litigation.

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Asset Protection Planning in New Hampshire

New Hampshire Business Review
January 7, 2005
by Amy Kanyuk

The estate plan of any New Hampshire business owner or executive should include some element of asset protection planning. Using a variety of asset protection strategies will provide the most protection and, it’s hoped, some peace of mind.

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IRC Section 645 Is Your Friend

Trusts and Estates
December 1, 2003
by Amy Kanyuk

The Family Land Preservation Trust: Sucession Planning for Heirloom Real Estate

ACTEC
April 1, 1995
by Joe McDonald

"Family Lands." The words evoke images of English nobility and the landed aristocracy; of country estates occupied by dukes and duchesses who inherited their titles and class standing as birthrights protected by the crown under the watchful eye of the House of Lords.

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M&K Articles for Clients

“Best Practices” for Retaining Important Estate Planning Documents

by Joe McDonald

Once you have completed your estate plan, you should develop a plan for retention of your original documents, copies of those documents, and other important records including life insurance policy binders, birth certificates, marriage certificates, tax returns, bank, financial and account statements, and the like. This memorandum will provide some guidance for you and your family concerning which of among these documents you should keep, for how long and where.

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A Married Person’s Guide to Using a Funded Revocable Trust to Reduce Estate Tax and Avoid Probate

by McDonald & Kanyuk, PLLC

Learn why you need a revocable trust, and how to fund it during your life to avoid probate upon your death.

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Achieving "Fairness" in Premarital Agreements between Parties with Significantly Different Financial Resources

by Joe McDonald

This memorandum will provide a brief overview of the treatment of premarital agreements under New Hampshire law, and explore how a hypothetical wealthy or "propertied" prospective spouse might make some accommodations for his or her fiancé who is substantially less wealthy to reduce the risk that the agreement might be set aside as unfair or unconscionable if it is challenged after the marriage dissolves.

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Asset Protection Planning in New Hampshire

by Joe McDonald

At one time, planning to protect assets from the claims of creditors was done almost exclusively for high risk professionals, mainly surgeons and other medical specialists, exposed to financial ruin by malpractice judgments in excess of insurance coverage limits. Adequate and affordable liability insurance protection was commercially available.

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Building Character and Instilling Values in Children of Wealthy Families

by Joe McDonald

Instilling solid character in the next generation should be viewed as a long-term process, not an episodic endeavor. Parents need to articulate and live by the same values that they wish to pass on.

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Ethical Wills: Bequeathing Both Wealth and Values

by Joe McDonald

Leanr how inherited wealth can be blessing, not a curse.

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General Comments regarding New Hampshire Premarital Agreements

by Joe McDonald

With regard to premarital agreements in general, there are a few things prospective spouses should understand before they consider entering into the agreement.

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How Can I Best Protect My Children’s Family Assets?

March 23, 2004
by Joseph F. McDonald

Division of Trust and Other Inherited and Gifted Assets in a New Hampshire Divorce: How Can I Best Protect My Children’s Family Assets?

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How to Change Your Domicile from New Hampshire to Florida

by Joe McDonald

The terms “domicile” and “residence” are often incorrectly used interchangeably by some courts. As they affect tax liability and certain other legal rights and obligations each two terms have different meanings. You may maintain a residence, dwelling place, or abode in two states such as New Hampshire and Florida, but you can onl y have one domicile.

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Important Considerations in Choosing Guardians for Your Minor Children

by Joe McDonald

Your Children's Future May be at Stake. Deciding who should be a guardian for minor children -- who will rise your children who are under age 18 if you and your spouse dies prematurely -- is one of the most difficult estate planning choices confronting parents. In many cases the decision can be so difficult and divisive that the parents either procrastinate or find themselves deadlocked, unable to agree over a suitable candidate. Paralysis or the choice is among the reason that a majority of Americans have no wills.

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Living Wills: New Hampshire Legislation Authorizes Health Care Powers of Attorney and Allows “Living Wills” to Direct Withdrawal of Artificial Hydration and Nutrition

by Joe McDonald

In 1990, the United States Supreme Court decided a case involving Nancy Cruzan, a terminally ill and unconscious resident of Missouri. In that case, the Court for the first time recognized that states may require an unconscious and terminally ill person’s family to prove by “clear and convincing evidence” that the patient would wish to die in the absence of any advance written instructions given in the form of a “living will” or some other terminal care document.

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Moving a Trust from Mass. to NH to Avoid Continuing State Income Taxation

by Joe McDonald

This article explores the issues involved in moving a Massachusetts trust to New Hampshire, and the selection of fiduciaries, to avoid Massachusetts state income tax.

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New Hampshire Incomplete Gift, Non-Grantor Asset Protection Trusts

June 23, 2014
by Joe McDonald

Clients from states with an income tax may be able to use an incomplete gift, non-grantor trust to avoid state income taxes on trust income.

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New Hampshire Nondepository Trust Companies

July 10, 2015
by Joe McDonald

The Granite State has taken its place as one of a handful of progressive trust law states for the formation and supervision of a “nondepository trust company.” This white paper answers several frequently asked questions posed by those who might consider forming a New Hampshire NDTC.

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Organization and Operation of NH Family Trust Companies

August 18, 2014
by Joe McDonald

New Hampshire's progressive family trust company statute, together with its state-of the-art trust laws, make the Granite State an optimal location for trust planning and administration. Any family with resources sufficient to leverage the benefits of an FTC should give serious consideration to doing so in New Hampshire.

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Private Placement Life Insurance Can Provide Investment and Tax Benefits

November 12, 2014
by Joe McDonald

Advanced policy designs allow insurance to play an important role as an alternative asset class for high net worth clients seeking tax efficiency.

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Qualified Personal Residence Trusts

by Joe McDonald & Amy Kanyuk

What is a qualified personal residence trust? A qualified personal residence trust (QPRT) is a type of trust often used to remove an asset from a client’s estate at a terser tax cost which is well below the asset’s fair market value.

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Second Generation’s Owner’s Manual for Generation-Skipping Trusts

by McDonald & Kanyuk, PLLC

Are you the beneficiary of a "generation-skipping trust"? Learn what a GST trust is, and how using one to structure an inheritance can provide tax and asset-protection benefits for the trust's beneficiaries.

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Summary of the Different Roles of   Executors, Trustees and Guardians

December 1, 2004
by Joe McDonald

When preparing an estate plan, you must consider the selection of Executors, Trustees and Guardians. These choices are particularly important if you have minor children or a disabled child, or want to do tax planning.

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Using a New Hampshire Asset Protection Trust to Eliminate State Income Tax

by Amy Kanyuk

Recent trust and tax law reforms in New Hampshire provide an opportunity for residents of certain high income tax states to use a specific type of irrevocable trust to avoid state income taxation on capital gains and interest and dividend income realized by the trust.

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Using a “Special Needs” Trust to Manage the Inheritance of a Disabled Beneficiary and Preserve Sources of Public Assistance

by Joe McDonald

I’ve seen it time and time again. The estate planning attorney meets with his or her clients for the first time to gather facts and discuss the clients’ objectives. The clients are the parents of several children, one of whom is mentally ill. The disabled child resides in an out-of-state institution and receives public assistance.

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Using Gifts of Closely-Held Stock and Minority Interest Discounts to Minimize Federal Transfer Taxes on Family Owned Businesses

November 12, 2014
by Joe McDonald

This white paper aids the business owner in understanding alternative structures for business succession planning, as well as the risks and benefits associated with those alternatives.

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What Estate Plan is Right for You?

by Joe McDonald

The choice facing many people considering estate planning requires them to compare the benefit of the “living trusts” and “simple wills”. Couples who ask for simple wills are saying they want everything to go outright to the survivor on the first spouse’s death and presumably outright to their children after both parents’ deaths.

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What Is a “Generation-Skipping Trust, and Why Should I Use One for My Child’s Inheritance?

by McDonald & Kanyuk, PLLC

Learn what a "generation-skipping trust" is, and why using one as part of your estate plan can provide tax and asset protection benefits for your heirs.

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M&K Newsletters

Schedule of Transfer Tax Exemption Amounts (1997 through 2017)

February 1, 2017
by Amy Kanyuk

The IRS has released the transfer tax exemption amounts for 2017, adjusted for inflation.

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New Hampshire 2014 New Hampshire Law Update

September 3, 2014
by Amy Kanyuk

New Hampshire’s trust and trust banking laws are among the most progressive in the nation. Legislation enacted in 2014 further enhances New Hampshire’s flexible trust laws, and provides new opportunities for both New Hampshire residents and out-of-staters seeking income tax refuge and trust customization opportunities. The legislation also provides a procedure for proving the validity of wills and trusts during the lifetime of the testator and settlor.

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What the 2010 Tax Relief Act Means for You

M&K Newsletter
December 22, 2010
by M&K PLLC

On December 17, 2010, President Obama signed the “Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010” into law. The 2010 Tax Act is the most far-reaching tax legislation in a decade.

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Legal Update (Fall 2007)

M&K Newsletter
July 31, 2010
by M&K PLLC

If you participate in a pension plan—such as a 401(k) or profit-sharing plan—and die before you withdraw all of the plan’s assets, the remaining assets will pass to a beneficiary you designate. The beneficiary pays income taxes on the plan’s assets as he or she receives them. For this reason, it’s advantageous to defer the distribution of the plan’s assets to the beneficiary for as long as possible.

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Estate and Income Tax Alert:  Changes Effective on January 1, 2010

M&K Newsletter
January 1, 2010
by M&K PLLC

To our great surprise, on January 1, 2010, Congress allowed the federal estate and generationskipping transfer (GST) taxes to “sunset” for one year. However, the gift tax, which currently has a $1M exemption and a 35% rate, has not been repealed.

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Legal Update (Fall 2006)

M&K Newsletter
September 1, 2006
by M&K PLLC

The New Hampshire Trust Modernization and Competitiveness Act

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Legal Update (Summer 2005)

M&K Newsletter
July 1, 2005
by M&K PLLC

Federal Guidance on Estate Taxation of Family Limited Partnerships and Limited Liability Companies

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UTC Update - Clarification of the Mandatory Notice Requirements (December 2004)

M&K Newsletter
December 1, 2004
by m

Update To New Hampshire’s New Uniform Trust Code

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New Uniform Trust Code Imposes Trust Reporting Rules on Trustees of New Hampshire Trusts (July 2004)

M&K Newsletter
July 1, 2004
by M&K PLLC

New Uniform Trust Code Imposes Trust Reporting Rules On Trustees Of New Hampshire Trusts

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New Hampshire Law Update (August 2003)

M&K Newsletter
August 8, 2003
by M&K PLLC

The 2003 legislative session produced several changes in the law affecting estate planning, trust, and estate administration and related areas. This newsletter will explain these changes and how they may impact your planning.

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The 2003 Tax Relief Act (June 2003)

M&K Newsletter
June 5, 2003
by M&K PLLC

On May 28, 2003 President bush signed into law the Jobs and Growth Tax Relief Reconciliation Act of 2003 (the “Act”). This newsletter will explain the major changes made by the Act and discuss how they may impact your finances and the economy in general.

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The New Hampshire Unitrust Conversion Statute: Panacea or Pandora’s Box? (May 2002)

M&K Newsletter
May 17, 2002
by M&K PLLC

Governor Shaheen Recently signed into law HB 1217, adding a unitrust conversion provision to the New Hampshire Uniform Trustees’ Powers Act. This newsletter will discuss the new legislation in detail, issues trustees mush confront both now and in the future, and how we at McDonald & Kanyuk can help.

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The 2001 Tax Relief Act (June 2001)

M&K Newsletter
June 14, 2001
by M&K PLLC

On June 7, 2001, President Bush signed into law the Economic Growth and Tax Relief Reconciliation Act of 2001. This newsletter will explain the major changes made to the federal transfer taxes by the Act and discuss how these changes impact your estate plan.

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