McMullan and Brown

11/02/2026

Congratulations on 191 years Saline County!

🎉🎂 HAPPY 191st BIRTHDAY, SALINE COUNTY! 🇺🇸

On November 2, 1835, Saline County was officially established, nearly eight months BEFORE Arkansas became the 25th state on June 15, 1836!

For 191 years, Saline County has been a place where generations have put down roots, raised families, built businesses, and helped shape the community we are proud to call home.

From our rich history to the growth and opportunities of today, Saline County continues to be a great place to LIVE, WORK, and PLAY!

Here’s to celebrating our past, embracing our present, and building an even brighter future for generations to come!

🎉 Happy 191st Birthday, Saline County! Just 9 more years until the BIG 200!

10/31/2026

Happy Halloween!🎃 👻 Don’t forget we “fall back” tonight!

10/21/2026

Thank you to Arkansas Money & Politics magazine for naming our own, Amy Clemmons Brown, as one of AM&P’s Legal Elite of 2026. We are very proud of her!

10/17/2026

Thank you to our friends at Cornerstone Law Firm, PLLC for inviting us to join them at their table for the Women's Own Worth fundraiser in North Little Rock last night!

We appreciate the invitation and the opportunity to support such a wonderful cause.

10/11/2026

We have a beautiful courthouse here in Saline County!

09/17/2026

Happy Constitution Day! 📜 On September 17, 1787, delegates gathered at the Constitutional Convention in Philadelphia to sign the U.S. Constitution, establishing the foundation of our nation's government.

09/17/2026

Interesting local history about the building our office is located in!

There are buildings in downtown Benton that we walk past so often that we hardly notice them anymore. We see the storefronts, the brick and the familiar signs, but rarely

09/16/2026

You created a trust to protect your family.

You named beneficiaries.

You planned ahead.

So the last thing you’d expect is for your trust to create a tax problem you never intended. 😳

But retirement accounts changed.

Under the SECURE Act, most non-spouse beneficiaries now have a 10-year window to withdraw inherited retirement accounts. And when a trust is the beneficiary, the way those distributions are handled can create important tax and planning questions.

Here’s the number that caught my attention:

In 2026, trusts and estates reach the 37% federal marginal tax bracket at just $16,000 of taxable income.

For a single individual, that same 37% bracket doesn’t begin until taxable income exceeds $640,600.

But here’s the thing…

Tax planning isn’t just about paying the lowest possible tax.

It’s about making sure your money goes where you want it to go—and protects the people you love.

The right strategy can look very different depending on who your beneficiaries are.

A child going through a divorce may need a different kind of protection than an adult child who’s financially independent.

A child with special needs may need something different again.

And if someone struggles with addiction, creditors, lawsuits, or managing money, simply handing them a large inheritance may not accomplish what you intended.

That’s why your IRA beneficiary designation shouldn’t be treated like a form you fill out once and forget about.

Your:

〰️ IRA
〰️ Trust
〰️ Beneficiary designations
〰️ Tax strategy
〰️ Family circumstances

…all need to work together.

Because the best plan protects the person, not just the account. ❤️

Let’s make sure the wealth you worked so hard to build actually does what you intended for the people you love.

Contact McMullan and Brown to schedule your free 15-minute consultation!

📱 501.507.2237
📧 [email protected].

09/06/2026

We will be closed this Monday, September 7, in commemoration of Labor Day.

09/03/2026

Meet Benton attorney, W.A. Waddell, Esq., the original tenant of what is now our law office, photographed here back when the building first opened its doors in 1947.

Who knows—if you look closely enough at the floorboards, you might still find traces of his 1947-era briefs and a faint echo of rotary-phone negotiations. 😆