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
The constructive general inter vivos power of appointment is the product of the marriage of power of appointment doctrine and creditors’ rights doctrine. It is a topic that is taken up in §4.1.3 of Loring and Rounds: A...more
One of the critical duties of a trustee traditionally has been to defend his trust against internal attacks. By that I mean to defend the trust against those who, in contravention of the settlor’s intentions as expressed in...more
Old Doctrine Misunderstood, New Doctrine Misconceived: Deconstructing the Newly-Minted Restatement (Third) of Property’s Power of Appointment Sections
In was in the course of preparing the 2013 edition of Loring and...more
As a general rule, one assumes no personal liability when one becomes a trust beneficiary. There are some exceptions, however. Charles E. Rounds, Jr. explains in Section 5.6 of Loring and Rounds: A Trustee’s Handbook (2012)....more
Though the trust is a judge-made creature of equity, the last eighty years have seen numerous rounds of uniform legislation codifying various aspects of the law of trusts, beginning with the Uniform Principal and Income Act...more
A good part of the American dream and the largest single asset many people own is their home.
Whether shelter or showpiece, the sanctuary it provides and the investment we make in our homes is among the largest in the...more
An analysis of undue influence in family law and probate, including aspects related to undue influence by legal professionals....more
t was a dark and stormy night when the dame appeared in the doorway of Mark Trade,TM intellectual property investigator. Initial research by Guy Noir indicated there might have been a death under suspicious circumstances, but...more