Read Wills, Trusts, & Estate Planning updates, articles, and legal commentary from leading lawyers and law firms:
The Greatest Gift: Your Individual + Family Estate Plan
The 2010 Tax Relief Act and your estate plan
Are your estate planning documents protecting your assets?
Same-Sex Marriage Cases in 90 Seconds
Should you Opt-Out of the Voluntary Disclosure Program?
Death and Foreign Asset Disclosure. What you don't know can cost you…a lot
Safeguard Your MVA: Devising a Business Succession Plan that will Preserve your Most Valuable Asset
Divorce can be costly, especially when it reveals undisclosed foreign assets.
Estate Planning: Wills, Trusts, & Power of Attorney in Arizona - Putting Family First
Foreign Asset Disclosure Program
SB Liberty, LLC v. Isla Verde Association, Inc. -
Court of Appeal, Fourth Appellate District, Division One (May 22, 2013) -
In 2006, Gregg and Janet Short purchased a home in the Isla Verde residential community...more
The U.S. Bankruptcy Code provides that a personal debt is not dischargeable if the debt had been occasioned by the debtor’s defalcation while acting in a fiduciary capacity. Courts of appeals had long disagreed about the...more
The trustee's primary allegiance is to the beneficiary, not to the non-beneficiary spouse or ex-spouse, unless the express terms of the trust provide otherwise. Thus, when there is marital discord, the trustee must suppress...more
Tomorrow, the Assembly Judiciary Committee will hear several important bills that passed out of the Senate:
- SB 323 (Vargas) - This bill would enact the California Revised Uniform Limited Liability Company Act to...more
A monthly report for wealth management professionals.
In This Issue:
- May Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts...1
- Wandry v....more
In This Issue:
- $5,120,000 Lifetime Gift Tax Exemption Expiring Soon
We recently circulated this article as a Special Client Alert. The resetting of the lifetime gift-tax exemption back to $1 million from...more