Authorization for Final Disposition
Interview With Ayesha Minhaj, Google - Digital Planning Podcast
Digital Planning Podcast: Funerals360
The Internal Revenue Service recently acknowledged systemic problems processing tax returns for deceased taxpayers who are due to receive a tax refund. The National Taxpayer Advocate (TAS) reported that the IRS experienced...more
Obtaining a return on a tax lien investment can have a long time horizon in Georgia. After purchasing a tax lien, an investor must wait at least a year before foreclosing the right of redemption of the tax debtor, taking...more
Many co-owners of closely held businesses will employ life insurance as a tool for funding the transfer of ownership in the business upon the death or retirement of an owner. In these cases, planning involves the use of...more
Recently, I attended the 2024 Summer Meeting for the American College of Trust and Estate Counsel (ACTEC) in Toronto. While there I presented to ACTEC’s Digital Property Committee on ghost hacking. Ghost hacking is when a...more
This is the second of three articles addressing the topic of what needs to be done when a spouse or loved one passes away. My last article addressed the immediate things that need to be done prior to the decedent’s funeral...more
We’ve recently experienced an uptick in questions about communicating around late-career or end-of-career milestones – a line of inquiry that makes perfect sense when you consider that a full 27 percent of the U.S. workforce...more
A Q&A guide to New Jersey right of publicity laws. This Q&A addresses the types of persons and aspects of identity protected by the right of publicity, remedies for violations of the right, defenses to right of publicity...more
In a less-than-thousand-word opinion, the Fourth District Court of Appeal of Florida put foreclosure cases across Florida in jeopardy. Namely, in all foreclosure cases in which a borrower is deceased, unless the legal...more
Estate Tax – It’s a Killer- One of the reasons often given for eliminating the estate tax is the substantial economic burden it places upon the estate of a deceased business owner and upon the business itself. Specifically,...more
Many clients wonder who is responsible for planning their funeral, selecting burial or cremation, and making other arrangements after their death. Some clients ask what happens if family members disagree about these matters....more
Estate Planning Attorney Shanna Yonke explores Wisconsin’s default law regarding who gets to make decisions regarding the disposition of your body, funeral arrangements, and other matters that arise after your death. She...more
Litigation is full of surprises. One of the biggest shocks could be when one of the parties in your case passes away during the pendency of the action. You will probably ask yourself and your lawyer, “What now?”...more
New York State is on the verge of legalizing human composting. The bill (Assembly Bill A382 and the Senate version, Senate Bill S5535) overwhelmingly passed the Assembly (61 aye/2 nay) and Senate (64 aye/2 nay). It is...more
In a recent Show Cause Order, the United States Patent and Trademark Office took on the ghost of trademark attorneys past or rather it took aim at a scary level of fraud. The USPTO has threatened sanctions against...more
When business owners have partners and consider their succession planning, the topic of a buy-sell agreement comes up. This post discusses the possible use of an “insurance-only LLC” as part of a buy-sell....more
On July 8, 2022, the IRS issued Revenue Procedure 2022-32, which provides a simplified method for taxpayers to obtain an extension of time to make a portability election of a deceased spouse’s unused exclusion amount (“DSUE”)...more
A policy renewal requires a living insured to form a valid insurance contract, the Sixth Circuit recently ruled. In Boby Davis, et al. v. Westfield Ins. Co., Case No. 21-2797 (6th Cir. Mar. 14, 2022), Della Shields received a...more
Listen to our digital planning podcast and learn about all things “digital” as to estate planning, business planning, and estate administration. Your hosts — attorneys Jennifer Zegel, Ross Bruch, and Justin Brown — will guide...more
If employees allege that they contracted COVID-19 as the result of a workplace exposure, state workers’ compensation laws may prevent them from pursuing a negligence claim against the company. What happens, however, when the...more
A new post-mortem right of publicity bill that was signed into law by Governor Cuomo on November 30, 2020, will soon take effect on May 29, 2021. The new law recognizes post-mortem rights of publicity in New York for the...more
Long before the birth of Elvis Presley in 1935, and even longer before his recent 86th birthday on January 8, 2021, King Arthur was the legendary king of choice, and his story was most completely told in Le Morte d’Arthur by...more
On November 30, 2020, New York Governor Andrew Cuomo signed into law New York Senate Bill S5959D, an amendment to New York’s right of publicity law to provide the 40 year post-mortem right of estates of deceased celebrities...more
Elvis sightings have had a long, storied life of their own since the King of Rock-and-Roll’s “death” was reported (or perhaps exaggerated (though neither greatly nor grossly)), in 1977. Indeed, since 1977, it has been claimed...more
Earlier this month, New York’s governor, Andrew Cuomo, signed a bill that makes significant amendments to New York’s Civil Rights Law, which codifies rights of publicity and privacy in the State. In addition to adding a long...more