With a reputation as one of West Michigan’s most respected firms, Cunningham Dalman personally serves individuals, businesses, institutions and municipalities. Our dedication to innovation motivates us to take advantage of advancements in information technology and allows us to create practical and efficient solutions that meet our clients’ legal needs.
Our size is large enough to permit our attorneys to concentrate in specific legal fields, but small enough to keep the personal contact with our clients, resulting in high-quality, efficient and personal legal services.
Bitterly referred to by many as the “death tax”, the federal estate tax applies to transfers of wealth when a person dies. And because of its effect of charging an additional 40% tax to the assets of an estate that were likely already subject to income tax while the owner was alive, the estate tax… continue reading
IRS issues more guidance on the retroactive effect of the Supreme Court’s decision in Windsor. In U.S. v. Windsor (2013) the U.S. Supreme Court held that the Federal Defense of Marriage Act (“DOMA”) is unconstitutional. Exactly how the IRS would implement this reversal of law was left to future pronouncements by the IRS. On January… continue reading
Earlier last year, I wrote articles about when it might be appropriate to update an existing estate plan and the consequences of dying without any estate plan at all. However, there is an important related question that I have not touched on yet, and that is: what should be done to determine if it is… continue reading