Wills, Trusts, & Estate Planning | JD Supra Legal News, Updates, Analysis, & Information

Court Affirms §2035 Three Year Rule Applies To §2519 Termination Of QTIP Trusts

by Charles (Chuck) Rubin on 5/14/2012

For those of you with a great memory, you will remember that in December 2009 we wrote about the case of Morgens v. Commissioner. For those with a more typical memory, you can read the original post on the case here. In...more

California Recognizes Intentional Interference with an Expected Inheritance as a Valid Cause of Action

by Hopkins & Carley on 5/9/2012

The Problem: So often a family member or friend is told by a Decedent that he will inherit some or all of an estate. The Decedent truly has that intention, but as he or she ages and becomes weak of mind, the Decedent is...more

Computer Copy Of Lost Will Was Good Enough And Some Interesting “Disinterested Witness” Conclusions [Florida]

by Charles (Chuck) Rubin on 5/8/2012

If a last Will is lost or destroyed, it can still be offered for probate. Fla.Stats. §733.207 provides that the specific content must be proved by two disinterested witnesses, or if a “correct copy” is provided, by one...more

Supreme Court Finds No Extended Limitations Period for Basis Overstatement

by Cole Schotz on 5/1/2012

The U.S. Supreme Court recently held that an overstatement of basis did not trigger the extended six-year statute of limitations assessment period under Internal Revenue Code Section 6501(e)(1)(A) (United States v. Home...more

Cook Islands Asset Protection Trustee Subject To New York Courts Jurisdiction

by Charles (Chuck) Rubin on 4/30/2012

Southpac is a trust company that operates in several non-U.S. jurisdictions, including the Cook Islands and Nevis. Not by coincidence, the Cook Islands and Nevis have aggressive asset protection laws that seek to attract...more

Fourth Dca: A Trust Contestant May Need To Challenge The Will, Too [Florida]

by Charles (Chuck) Rubin on 4/27/2012

In Pasquale, Jr. v. Loving, et. al.,* the Fourth District Court of Appeal determined that a trust contestant must also challenge a will if the trust is incorporated by reference into the will. This is an important lesson for...more

When A Trust Specifies How It May be Modified, A Modification Made Differently Is Not Valid

by Kronick, Moskovitz, Tiedemann & Girard on 4/24/2012

In King v. Lynch (--- Cal.Rptr.3d ----, Cal.App. 5 Dist., April 10, 2012), a California Court of Appeal considered a challenge to changes made to a trust by one of two settlors to the trust, when the trust itself specified...more

Marriage That Occurred While A Woman Was Hospitalized Could Not Be Annulled Absent Clear Proof That The Woman Was Of Unsound Mind.

by Warner Norcross & Judd - Appellate Practice... on 4/19/2012

In Estate of Ellen S. Mullen v. Duenas, the Michigan Court of Appeals considered whether the marriage of a hospital patient to her long-time boyfriend should be annulled when the marriage occurred while the woman was in the...more

A triumph of functionalism over formalism: SCC holds that the test for determination of residence of a trust is “central...

by Fraser Milner Casgrain LLP on 4/13/2012

Less than a month after hearing oral argument on March 13, 2012, the Supreme Court of Canada today released judgment and reasons for judgment in the Fundy Settlement v. Canada also known as the Garron Family Trust appeals...more

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Wills, Trusts, & Estate Planning – May 24, 2012

Narrowed by: Civil Procedure

Court Affirms §2035 Three Year Rule Applies To §2519 Termination Of QTIP Trusts

California Recognizes Intentional Interference with an Expected Inheritance as a Valid Cause of Action

Computer Copy Of Lost Will Was Good Enough And Some Interesting “Disinterested Witness” Conclusions [Florida]

Supreme Court Finds No Extended Limitations Period for Basis Overstatement

Cook Islands Asset Protection Trustee Subject To New York Courts Jurisdiction

Fourth Dca: A Trust Contestant May Need To Challenge The Will, Too [Florida]

When A Trust Specifies How It May be Modified, A Modification Made Differently Is Not Valid

Marriage That Occurred While A Woman Was Hospitalized Could Not Be Annulled Absent Clear Proof That The Woman Was Of Unsound Mind.

A triumph of functionalism over formalism: SCC holds that the test for determination of residence of a trust is “central...

Further thoughts on the Fundy Settlement decision: Supreme Court offers a nuanced view of trust residence

Supreme Court of Canada Decides on Trust Tax Residency

Supreme Court of Canada Considers Residency of a Trust in St. Michael Trust Corp.

GAAR Did Not Apply In Respect of Capital Gains Allocated to Minor Beneficiaries of a Family Trust

Power of Attorney Used to Fleece Elderly

The Government Tort Liability Act Does Not Protect Governmental Entities From Contempt Actions

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