If you are the surviving owner of a decedent’s account and have not yet received a Form REV-1543 for it, you should investigate matters.

If for any reason, you become unhappy with the person you have appointed to make decisions for you under a durable power of attorney, you may revoke the power of attorney at any time.

In a recent New York case, an institutional trustee has been ordered to pay back a special needs trust almost $180,000 for its failure to make certain that the beneficiary qualified for available public benefits.

If you are taking on the responsibility of serving as the trustee of a special needs trust you will need a "go-to" reference guide that you can refer to. For most trustees, the 2012 version of Managing a Special Needs Trust: A Guide for Trustees will be that resource.

Passing down a Roth IRA can seem like a good idea, but it doesn't always make the most sense. Before converting a traditional IRA into a Roth IRA to benefit your heirs, you should consider the tax consequences.