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The IRA Maze: Finding a Way Out
 The author breaks down the IRS rules for individual retirement accounts, highlighting the basics of traditional IRAs, and provides a checklist of important terms, rules, concepts, and deadlines regarding traditional IRA distributions. More
Estate Planning for a Marital Property Interest in IRAs
Wisconsin's Marital Property Act presents tough questions to estate planning attorneys. Does a married person have a marital property interest in the spouse's IRA? If so, can the marital property interest be used to fund the spouse's unified credit if the spouse dies first? Can the pre-tax growth of the spouse's marital property interest in the IRA be preserved after his or her death? More
Funding the Credit Shelter Trust with IRA Benefits
 Paying IRA benefits to a credit shelter trust after the death of the married IRA owner can minimize the income and estate tax on the IRA "pretax" assets after the client's death, helping to preserve more of the estate for the benefit of the surviving spouse. More
Hausman v. St. Croix Care Center - Stretching the Employment-At-Will Doctrine
 In Hausman v. St. Croix Care Center, the Wisconsin Supreme Court expanded the public policy exception to the employment-at-will doctrine to protect private sector employees who "whistle blow" when they have a legal duty to do so. The authors explore the rationale behind the decision, the decision's effects, and the changes it has brought about in employment and health care law. More
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