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Wills, Trusts, & Estate Planning Administrative Agency Civil Procedure

Read Wills, Trusts, & Estate Planning updates, articles, and legal commentary from leading lawyers and law firms:

Settlement Reached in Temple-Inland; Delaware Internally Reviewing Unclaimed Property Audit Practices

by McDermott Will & Emery on

The court case challenging Delaware’s unclaimed property audit methodologies has settled following an opinion brutalizing Delaware’s position. This settlement leaves the US District Court for the District of Delaware...more

New SSA Policy Makes It Easier to Understand Why Your Special Needs Trust Was Rejected

The Social Security Administration (SSA) recently issued an Emergency Message to all personnel requiring workers to specifically inform Supplemental Security Income (SSI) applicants or beneficiaries of the reasons a special...more

Is there a practical difference between Equitable Deviation and Cy Pres when it comes to seeking modification under the Uniform...

by Charles E. Rounds, Jr. on

Assume an income-only charitable trust with the following administrative term: The trustee may only invest in “insured bank accounts and government securities.” Section 412(b) of the Uniform Trust Code (UTC) provides that a...more

Florida Court of Appeal Holds Insured’s Death Alone Does Not Trigger Unclaimed Property Law Obligations

In an opinion filed August 5, Florida’s First District Court of Appeal held that Florida’s unclaimed property law does not make life insurance proceeds due and payable at the time of the insured’s death and does not impose an...more

Standing to Seek Enforcement of Charitable Trusts

by Charles E. Rounds, Jr. on

“It is the duty of the king, as parens patriae, to protect property devoted to charitable use; and that duty is executed by the officer who represents the crown for all forensic purposes.” Jackson v. Phillips, 96 Mass. (14...more

New Jersey Court Exceeded Its Authority in Determining Future Medicaid Eligibility

by Cole Schotz on

A recent New Jersey Appellate Division opinion determined the limits of a lower court’s jurisdiction with respect to deciding Medicaid eligibility. The Appellate Division in In re A.N., 430 N.J. Super. 235 (2013), found that...more

No Early Appeal on the New Mexico Public Trust Climate Case

For those of you following the public trust climate litigation in New Mexico, Judge Sarah Singleton has now issued a written decision denying the state’s motion to dismiss the case. There is no discussion of the issues, but...more

Wealth Management Update -- February 2012

by Proskauer Rose LLP on

In This Issue: - February Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - IRS Issues Notice 2011-101 - IRS Issues Final Form 8938 -...more

Tax Topics - February 16, 2012

by Dentons on

In This Issue: Settlment Offers: CIBC World Markets Inc. v. Her Majesty The Queen Requirement to Provide SIN/BN on T5 - 3 Volunteer Rewards Program - 3 New Smart Chart Added - 4 Recent Cases...more

John Doe Summons Issued on Suspected California Tax Evaders

A federal court judge has granted permission for a John Doe summons requested by the IRS to be served on California’s Department of Equalization (DOE) seeking information on taxpayers who allegedly tried to evade taxes when...more

Suspect Expert Appraisal Risks Total Taxpayer Loss

by Charles (Chuck) Rubin on

Numerous tax consequences flow from the value of property. Principal examples include charitable contribution deductions, estate taxes, and gift taxes. Absent a contemporaneous sale of the subject property to unrelated...more

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