Beneficiaries

Trustee Empowered To Void Foreclosure Sale Where Error Discovered Before Delivery Of Trustee’s Deed

by Tara C. Narayanan | Miller Starr Regalia on 5/22/2013

California’s Supreme Court affirmed a trustee’s right to void a non-judicial foreclosure sale based on mistakes in the foreclosure process discovered before delivery of a trustee’s deed to the successful bidder. ...more

Whose Standing Is It, Anyway?

by Andrea Smith | Carr, McClellan, Ingersoll, Thompson & Horn -... on 5/13/2013

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

Federal Courts Can Enjoin State Court Litigation Of Arbitrable Claims

by Liz Kramer | Leonard, Street and Deinard - Arbitration... on 5/3/2013

In a new case that reminds federal judges everywhere to sing “I’ve got the power!” like C&C Music Factory, the Fifth Circuit reiterates that federal courts can stay related state court actions if necessary to “protect or...more

The Trust Being a Multi-Party Relationship, Whom Legal Counsel Represents Can Get Complicated

by Charles E. Rounds, Jr. on 5/1/2013

The trust being a multi-party relationship, it is not always that easy to discern at any given time whom legal counsel is representing, or should be representing, in matters relating to the trust’s creation and...more

Dodgeball - The Tax Version

by Gerald Nowotny on 4/29/2013

Since the passage of The American Taxpayer Relief Act of 2012 and the submission of the President's federal budget proposal for 2014, it is clear that high net worth and high income taxpayers continue to be under attack....more

2014 Final Call Letter: CMS Raises Medicare Advantage Rates but Foreshadows Other Significant Program Changes

by Roy M. Albert, Theresa C. Carnegie, Tara Swenson | Mintz Levin - Health Law on 4/17/2013

After receiving many comments on its Draft Call Letter, CMS published its Contract Year 2014 Final Call Letter on April 1, 2013. The Final Call Letter addresses a wide variety of issues that will affect all parties involved...more

Insight on Estate Planning - April/May 2013

by E. Hans Lundsten, Joseph Marion, III, David Riedel, Christina Scola | Adler Pollock & Sheehan P.C. on 4/16/2013

In This Issue: - How to fund long-term care insurance with a tax-free exchange - Should a CRT be part of your estate plan? - The key to an effective trust is education - Estate Planning Pitfall:...more

German Federal Tax Court: Distributions from U.S. Trusts Are Subject to German Gift Tax

by Florian Reichthalhammer, J. Andrew Stone | McDermott Will & Emery on 4/10/2013

The German Federal Tax Court clarified that distributions from foreign trusts to beneficiaries resident in Germany are subject to German gift taxation, but did not address the possible imposition of both gift and income tax...more

Legal Alert: Constitutional Challenge to Kentucky's Death Master File Statute Rejected

by David Arrojo, Wilson Barmeyer, Marlys Bergstrom, Ellen Dunn, Phillip Stano, Steuart Thomsen, Mary Jane Wilson-Bilik | Sutherland Asbill & Brennan LLP on 4/4/2013

A Kentucky state trial court has rejected a challenge to a state statute requiring life insurers to search the Social Security Administration Death Master File (DMF) and attempt to locate potential beneficiaries, holding that...more

Insight on Estate Planning - April/May 2013: Estate Planning Pitfall: You’ve named a minor as beneficiary of your life insurance...

by Adler Pollock & Sheehan P.C. on 4/2/2013

A common estate planning mistake is to designate a minor as beneficiary — or contingent beneficiary — of a life insurance policy or retirement plan. This brief article discusses why it’s better to designate one or more trusts...more

Insight on Estate Planning - April/May 2013: The key to an effective trust is education

by Adler Pollock & Sheehan P.C. on 4/1/2013

A trust is a versatile estate planning tool. But no matter how well it’s designed and drafted, a trust won’t reach its full potential unless all of the stakeholders — grantor, trustee and beneficiaries — understand the...more

Private Client - Practical Law Multi-Jurisdictional Guide 2012/13 Country Q&A: Japan

by Shinichiro Kurahara, Takeo Mizutani, Michael Shikuma, Tadashi Wada | Morrison & Foerster LLP on 3/14/2013

Originally published in Private Client Multi-Jurisdictional Guide 2012/13. In This Issue: Taxation; Wills and Estate Administration; Succession Regimes; Intestacy; Trusts; Ownership and Familial Relationships;...more

SCOTUS Declines Review in Case Allowing Health Care Provider to Pursue State Law Misrepresentation Claims Against ERISA Health...

by James Hazlehurst | Barger & Wolen on 3/1/2013

The United States Supreme Court recently denied certiorari in a Fifth Circuit case, United Healthcare Insurance Co. v. Access Mediquip LLC, that allowed a health care provider to pursue state law misrepresentation claims...more

Estate Planning Considerations: Documentation and Peace of Mind

by Baker, Donelson, Bearman, Caldwell &... on 2/11/2013

With the introduction of the American Taxpayer Relief Act of 2012 (Act), the world of estate planning has been injected with a dose of certainty after more than 10 years of uncertainty as to federal estate, gift and...more

Disclaimer Of Income Interest Was Not Taxable For Nonresident

by Charles (Chuck) Rubin on 2/8/2013

Code §2501(a)(2) provides that, except as to certain expatriates, U.S. gift taxes do not apply to the transfer of intangible property by a nonresident not a citizen of the United States. This exemption is big enough to drive...more

Drafter Of A Will Who Is Related By Marriage To The Transferor At The Time Of The Drafting, But Not At The Time Of Death, May Be A...

by Linda M. Monje | Kronick, Moskovitz, Tiedemann & Girard on 2/5/2013

In Estate of Lira (--- Cal.Rptr.3d ----, Cal.App. 2 Dist., December 26, 2012), a California court of appeal considered whether statute allows an attorney who was related by marriage at the time of the drafting of a will, but...more

OIG Recommends that CMS Recoup More Than $100 Million in Overpayments for Incarcerated and Unlawfully Present Beneficiaries

by King & Spalding on 1/31/2013

CMS made more than $100 million in improper payments to providers for healthcare services on behalf of incarcerated and unlawfully present individuals between 2009 and 2011, according to a pair of reports issued on January...more

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Trustee Empowered To Void Foreclosure Sale Where Error Discovered Before Delivery Of Trustee’s Deed

Whose Standing Is It, Anyway?

Federal Courts Can Enjoin State Court Litigation Of Arbitrable Claims

The Trust Being a Multi-Party Relationship, Whom Legal Counsel Represents Can Get Complicated

Dodgeball - The Tax Version

2014 Final Call Letter: CMS Raises Medicare Advantage Rates but Foreshadows Other Significant Program Changes

Insight on Estate Planning - April/May 2013

German Federal Tax Court: Distributions from U.S. Trusts Are Subject to German Gift Tax

Legal Alert: Constitutional Challenge to Kentucky's Death Master File Statute Rejected

Insight on Estate Planning - April/May 2013: Estate Planning Pitfall: You’ve named a minor as beneficiary of your life insurance...

Insight on Estate Planning - April/May 2013: The key to an effective trust is education

Private Client - Practical Law Multi-Jurisdictional Guide 2012/13 Country Q&A: Japan

SCOTUS Declines Review in Case Allowing Health Care Provider to Pursue State Law Misrepresentation Claims Against ERISA Health...

Estate Planning Considerations: Documentation and Peace of Mind

Disclaimer Of Income Interest Was Not Taxable For Nonresident

Drafter Of A Will Who Is Related By Marriage To The Transferor At The Time Of The Drafting, But Not At The Time Of Death, May Be A...

OIG Recommends that CMS Recoup More Than $100 Million in Overpayments for Incarcerated and Unlawfully Present Beneficiaries

Tax Law Blog: Iowa Trust Industry Breathes a Sigh of Relief after the Supreme Court's Reversal in Trimble

Beneficiaries Of Trust Have Standing To Sue Trustee For Breach Of Fiduciary Duty That Occurred During Settlor’s Lifetime

Dividend Premiums – Status Quo

District Court Rules that Individual LLC Member Is Third-Party Beneficiary and Bound by Arbitration Agreement

Why it's important to update your will upon the death of a spouse

Proposed Medicare Settlement Clarifies CMS’s Position on “Skilled Maintenance Services”

Interest Under Will Did Not Revert Back To Estate

A Common Estate Planning Mistake: Neglecting Beneficiary Designations

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