Wills, Trusts, & Estate Planning General Business Constitutional Law

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Federal Court Decision Warns Delaware: Be Prepared to Defend Audit Practices in Court

The United States District Court for the District of Delaware dismissed a lawsuit against the Delaware State Escheator, Abandoned Property Audit Manager, and the Secretary of Finance, and Kelmar Associates, LLC, but it came...more

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

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

Breaking News: Federal Court Finds Delaware’s Unclaimed Property Enforcement “Shocks the Conscience”

On June 28, 2016, the much-anticipated memorandum opinion of the US District Court for the District of Delaware in Temple-Inland, Inc. v. Cook et al., No. 14-654-GMS was released on the parties’ cross-motions for summary...more

Pennsylvania Tax Developments - A Reed Smith Quarterly Update (3rd Quarter 2013)

This is a brief update on recent Pennsylvania tax developments. It is intended to provide an overview of issues and cases to watch, as well as administrative and legislative developments. ...more

Florida Spendthrift Trust Protection Withstands Constitutional Challenge [Florida]

Louis Steinmetz signed a personal guaranty of a $350,000 loan made to an LLC. The LLC defaulted on the loan....more

The Founding of Damon Key Leong Kupchak Hastert (1963-2013)

Founded in Honolulu in 1963 by Frank Damon, a Hawai‘i-born descendant of missionaries from New England, and Henry Shigekane, the son of Japanese immigrants, Damon & Shigekane pioneered new territory by crossing ethnic lines —...more

Homestead Waiver Imputed To Warranty Deed [Florida]

The Florida Constitution prohibits a decedent from devising his or her homestead to third parties if the decedent is surviving by a spouse at death. When there are no surviving lineal descendants of the decedent, the...more

State & Local Tax Insights - Winter 2008

Inside -------------------------- 3 Upcoming Conferences -------------------------- 7 The Manifest Justice of the Manifest Injustice Doctrine By Paul H. Frankel and Amy F....more

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