John H. Ryley, Attorney

Many persons today have relatively large accrued benefits in a qualified employee benefit plan (QP, for example, a 401(k)), or an individual retirement account (IRA). The value of these qualified plans or accounts often constitutes a large portion of the value of their estates.
A QP is usually rolled over into an IRA after an […]

The primary objective of estate planning is to ensure that the property of a decedent will be used by the people the decedent is most interested in, for the purposes which he or she is most concerned, and over an extended period of time, if desired. To accomplish these overriding objectives, an individual must […]