Blog Authors

Latest from Frazer Ryan News

Phoenix, AZ (June 3, 2024) – Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona-based law firm, is pleased to announce that six attorneys are listed in the 2024 edition of Southwest Super Lawyers®. In addition, two attorneys are listed in the 2024 edition of Southwest Super Lawyers Rising Stars®. Each year, […]
The post Seven Frazer Ryan Attorneys Listed in the 2024 edition of Super Lawyers appeared first on Frazer Ryan Goldberg & Arnold, LLP.
Continue Reading Seven Frazer Ryan Attorneys Listed in the 2024 edition of Super Lawyers

In late December 2019, Congress enacted the SECURE Act, which, among other things, amended the rules governing required minimum distributions (RMDs) payable to a beneficiary of an owner of an IRA or a beneficiary of a participant in an “individual account plan”[1] who died on or after January 1, 2020. In […]
The post Required minimum distribution rules for certain beneficiaries create uncertainty regarding RMD liability appeared first on Frazer Ryan Goldberg & Arnold, LLP.
Continue Reading Required minimum distribution rules for certain beneficiaries create uncertainty regarding RMD liability

In a close vote on April 23, 2024, the Federal Trade Commission (FTC) acted to issue a final rule banning most employer-employee non-compete agreements. The rule would bar most new non-compete agreements and would also bar employers from enforcing most existing agreements.  The FTC rule still faces legal challenges from […]
The post FTC Issues Final Rule Banning Most Non-Compete Agreements Nationwide. appeared first on Frazer Ryan Goldberg & Arnold, LLP.
Continue Reading FTC Issues Final Rule Banning Most Non-Compete Agreements Nationwide.

Phoenix, AZ (April 30, 2024) – Frazer Ryan Goldberg & Arnold, LLP (Frazer Ryan), a leading Arizona-based law firm, is pleased to announce that Senior Partner Jon A. Titus has joined the Firm. After practicing for thirty-five years at Titus Brueckner in Scottsdale, AZ. Titus moved his real estate and commercial […]
The post Jon A. Titus joins Frazer Ryan Goldberg & Arnold appeared first on Frazer Ryan Goldberg & Arnold, LLP.
Continue Reading Jon A. Titus joins Frazer Ryan Goldberg & Arnold

This article originally appeared on Yahoo.com on April 14, 2024, by Jonathon Morrison. Frazer Ryan Goldberg & Arnold LLP, a leading law firm specializing in tax, trust, and estate planning, is proud to announce a new estate planning strategy tailored specifically for professional athletes. This initiative, spearheaded by Attorney Jonathon M. Morrison, […]
The post Frazer Ryan Goldberg & Arnold LLP Introduces Estate Planning Strategy for Professional Athletes with Attorney Jonathon M. Morrison appeared first on Frazer Ryan Goldberg & Arnold, LLP.
Continue Reading Frazer Ryan Goldberg & Arnold LLP Introduces Estate Planning Strategy for Professional Athletes with Attorney Jonathon M. Morrison

See also:

Optimized Gift Trust (OGT) Frequently Asked Questions

As detailed in my peer-reviewed article that will be featured in the national

Estate Planning Journal

next month

, the optimized gift trust (OGT) is designed for clients who need to make large, irrevocable transfers of wealth out of their estate for federal estate tax minimization and/or creditor protection purposes (

including gifts made in anticipation of the upcoming 2026 tax law change that will result in partial forfeiture of unused gift exemptions

).

Not all irrevocable trusts are created equal: the OGT is a “state-of-the-art hybrid trust” as it brings
Continue Reading Optimized Gift Trust (OGT): Transfer Assets Out of Estate While Maximizing Retained Access & Control Over Transferred Assets

But a lesser known estate-planning tool—

optimized charitable lead annuity trusts

, or OCLATs—can help professional athletes, people selling their businesses, and high-net-worth individuals achieve their financial and philanthropic goals. If executed well, this strategy can deliver two to three times the initial invested sum at the end of its term.

OCLATs are a version of the traditional CLAT offering, which has been a staple in the tax-planning strategies of the wealthy, including famous figures like Jacqueline Onassis, since it was introduced into the tax code in 1969. A CLAT, in its most basic form, is a charitable trust that
Continue Reading How Pro Athletes Can Hit an Estate-Planning Home Run

As featured on AZBigMedia.com on March 29, 2024 What makes a company a great place to work for women? To identify the best companies for women in Arizona, we looked at companies across different industries with programs and policies that promote gender diversity and foster an inclusive workplace for women. […]
The post Frazer Ryan listed by AZ Big Media as one of “The 19 best companies for women in Arizona” appeared first on Frazer Ryan Goldberg & Arnold, LLP.
Continue Reading Frazer Ryan listed by AZ Big Media as one of “The 19 best companies for women in Arizona”

Phoenix, AZ (March 14, 2024) – Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona-based law firm, is pleased to announce that the Firm has been voted as a top law firm in 5 Ranking Arizona: The Best of Arizona Business categories in the 2024 issue. The Firm was voted #1 in the […]
The post Frazer Ryan Goldberg & Arnold voted as a top law firm in 5 Ranking Arizona categories in the 2024 issue appeared first on Frazer Ryan Goldberg & Arnold, LLP.
Continue Reading Frazer Ryan Goldberg & Arnold voted as a top law firm in 5 Ranking Arizona categories in the 2024 issue

Attorney Jimmy Cool was interviewed by David Abbot of the Arizona Mirror about Senate Bill 1262. This bill seeks to fix problems with the social equity program, that created 26 recreational “establishment” licenses intended to serve communities adversely affected by prior cannabis laws and the war on drugs.
Continue Reading Jimmy Cool discusses a new social equity bill meant to fix problems with the current social equity program.

FRGA Attorney Jimmy Cool was interviewed by David Abbot of the Arizona Mirror about Senate Bill 1262. This proposed legislation aims to fix problems with Arizona marijuana industry’s social equity ownership program, which called for the Arizona Department of Health Services to develop a program to promote marijuana dispensary ownership by individuals from communities harmed by the “War on Drugs.”


Continue Reading Jimmy Cool discusses proposed legislation meant to fix problems with the marijuana industry’s social equity ownership program

In the January/February 2024 issue of AZ Business magazine, T.J. Ryan and Lisa Reilly Payton are featured in the “Top 100 Lawyers in Arizona. ”Click here to read more on pages 96 and 97 of the digital issue.
The post T.J. Ryan and Lisa Reilly Payton are featured in the 2024 “Top 100 Lawyers in Arizona” by AZ Business Magazine appeared first on Frazer Ryan Goldberg & Arnold, LLP.
Continue Reading T.J. Ryan and Lisa Reilly Payton are featured in the 2024 “Top 100 Lawyers in Arizona” by AZ Business Magazine

Information in this release concerning the case is posted with the client’s permission.

Phoenix, AZ (January, 16, 2023) – Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona-based law firm, is pleased to announce that on January 12, 2024, senior partner Brandon Keim and attorneys Trisha Farrow and Ida Araya prevailed in the United States District Court in a jury trial, obtaining a total victory for their client, Michael Quiel, by defending against the United States’ claim that he owed $2.2 million in penalties for failing to report foreign bank accounts on an FBAR form (FinCEN Form 114) for 2007
Continue Reading FRGA Attorneys Win Total Defense Verdict Against the IRS and United States in Jury Trial Regarding Foreign Bank Accounts Claim

In the January/February 2024 issue of

AZ Business

magazine, T.J. Ryan and Lisa Reilly Payton are featured in the

“Top 100 Lawyers in Arizona.”

Click here

to read more on pages 96 and 97 of the digital issue.
Continue Reading T.J. Ryan and Lisa Reilly Payton are featured in the 2024 "Top 100 Lawyers in Arizona" by AZ Business Magazine