Nowotny on Private Placement Variable Deferred Annuities
Nowotny on Private Placement Life Insurance
Recent Trends in Succession & Estate Planning
Polsinelli Podcast - Getting the Most Out of Your Estate Planning in 2014
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
On May 26, 2015, the U.S. Supreme Court decided Wellness International Network, Ltd. v. Sharif, (No. 13-935), holding that Article III does not prevent bankruptcy judges from entering final judgment on claims that seek only...more
The North Carolina Business Court held North Carolina’s taxation of a trust unconstitutional in Kaestner v. North Carolina Department of Revenue. N.C. Gen. Stat. § 105-160.2 imposes a tax on the undistributed income of a...more
On April 6th the Appeals Court issued a decision concerning standing in guardianship proceedings under the Massachusetts Uniform Probate Code (“MUPC”) that may influence future cases involving the interpretation of other...more
The Kimberly Rice Kaestner 1992 Trust (the “Trust”) originated from the Joseph Lee Rice, III Family 1992 Trust (the “JLR Trust”) created in 1992. The JLR Trust was created in New York when its initial trustee and settlor were...more
Judgment debtors often try to use the Fifth Amendment’s privilege against self-incrimination to avoid post-judgment discovery of their assets and income. However, the U.S. District Court for the Eastern District of Missouri...more
In a recent ruling on In re Land Securities Investors, Ltd., the United States Bankruptcy Court for the District of Colorado ruled that trust beneficiaries do not have standing to appear in a bankruptcy case even when the...more
The U.S. Supreme Court has agreed to hear four cases from Ohio, Michigan, Kentucky, and Tennessee, respectively, regarding the constitutionality of same-sex marriage bans by the states. ...more
For the first time ever, an Arizona state court has recognized that individuals enjoy a right of publicity that protects them from the unauthorized use of their name or likeness for commercial or trade purposes. In its April...more
In Stern V. Marshall, ____ U.S ___, 131 S. Ct. 2594 (2011), the Supreme Court held that bankruptcy courts cannot issue final judgments on state law counterclaims even though they are “core proceeding”. Stern V. Marshall is...more
In a rare burst of bankruptcy enthusiasm, the US Supreme Court in June issued two decisions on matters important to the administration of bankruptcy cases.
In re Bellingham, decided June 9, addressed a seemingly...more
The purpose of this article is to explain the concept of “standing” in probate and guardianship actions, to discuss how the topic should be raised, and to provide some specificexamples of situations where the standing of a...more
Smith v. Sunshine Sound Enterprises, Inc., USCA, 11th Circuit, January 22, 2014 -
Eleventh Circuit reverses dismissal of estate’s claims for copyright infringement, holding that songwriter who assigned his legal rights...more
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.
Several states have adopted asset protection trust statutes that allow a grantor to establish a trust that is protected from the grantor’s creditors, even though the grantor is a discretionary beneficiary....more
In Kleveland v. Siegel & Wolensky LLP, 2013 DAR 4961(2013) the California Courts of Appeal for the Fourth Appellate District affirmed the denial of a special motion to strike and the award of costs and attorney fees as...more
Does the trustee of a revocable trust ever have a duty to account to the remainder beneficiaries of the trust? The Supreme Court of California says yes, but not until after the death of the settlor. In a recent decision, In...more
On Tuesday, the Illinois Supreme Court announced its oral argument calendar for the May term, and it includes arguments in five civil cases. The cases, with the questions presented in each, are...more
EXECUTIVE SUMMARY: The U.S. District Court for the Southern District of New York has ruled that same-sex couples can take advantage of the estate tax marital deduction provisions of the Internal Revenue Code. This ruling has...more
Over five months have passed since the United States Supreme Court entered its landmark decision of Stern v. Marshall, 131 S. Ct. 2594 (2011) [2011 BL 165774] the Court’s first key ruling in decades on bankruptcy court...more
There has been quite a bit of buzz about a recent bankruptcy case involving an Alaska asset protection trust. However, the case merely confirms a weakness in the use of domestic asset protection trusts that was obvious even...more
During her lifetime, Vickie Lynn Marshall, publicly known as Anna Nicole Smith (“Vickie”), was hardly a stranger to the prying eyes of the media. Today, the late Vickie is again the subject of media coverage, this time in the...more
After three and a half years to file an Appeal, a disabled, pro se litigant, filed the instant Brief.
Since the matter had to do with fraud upon the court by officers of the court to obtain rulings in their favors, we really...more
PROBATE PROCEEDINGS IN TENNESSEE & A LOOK AT THE NOTICE REQUIREMENTS APPLICABLE TO ESTATE CREDITORS
December 14, 2005 (submitted by Vanessa Cross in partial fulfillment of the requirements for Tennessee Procedure Seminar...more
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