The coronavirus (COVID-19) is having an enormous impact on all of us globally. This Client Memorandum highlights estate planning matters that may be particularly relevant in the current environment and worthy of consideration. For those who are in a position to consider transferring current value or future appreciation to benefit their descendants, there are certain strategies that may be especially advantageous following a significant market decline, when interest rates are low and eventual long-term growth is expected.

This communication, which we believe may be of interest to our clients and friends of the firm, is for general information only. It is not a full analysis of the matters presented and should not be relied upon as legal advice. This may be considered attorney advertising in some jurisdictions. Please refer to the firm's privacy notice for further details.