Decedent Protection

News & Analysis as of

CFPB’s proposal for collection of decedent debt: a misguided approach (Part II)

In my blog post yesterday, I shared my concerns regarding the potential consequences of the CFPB’s proposed 30-day hold on all collection contacts after the date of a consumer’s death. A 30-day holding period in which...more

Labor & Employment E-Note - August 2016

In an article published on August 12, 2016 by Advance Healthcare Network, Bryance Metheny provides guidance to employers who need to prepare for the recent changes issued by the Department of Labor ("DOL") to the federal...more

CFPB’s proposal for collection of decedent debt: a misguided approach (Part I)

This blog post is the first of two on the proposals being considered by the CFPB regarding the collection of decedent debt. In tomorrow’s blog post, I will share my thoughts on the CFPB’s proposal to prohibit debt collector...more

California Passes Digital Assets Law

Following in the footsteps of numerous other states, California became the newest state to pass a digital assets bill, which allows individuals to access social media accounts, music accounts, gaming accounts or other digital...more

Your Confidential Employment Information Is Safe Under Tennessee's Uniform Fiduciary Access to Digital Assets Act

On July 1, 2016, Tennessee’s Revised Uniform Fiduciary Access to Digital Assets Act went into effect.  The Act grants fiduciaries authority to access a decedent’s digital assets.  As a result, executors, trustees, powers of...more

State Court Retroactive Change to IRA Beneficiary Not Given Tax Effect by IRS

A decedent had 2 IRAs. The death beneficiaries of the IRAs were trusts that qualified as "look through" trusts, such that the payout period for the IRAs after the decedent died could be computed using the life expectancy of...more

What Is Required of an Executor?

Being the executor of an estate is not a task to take lightly. An executor is the person responsible for managing the administration of a deceased individual's estate. Although the time and effort involved will vary with the...more

Napkin Theory Saves the Day [Florida]

Renee established and funded a revocable trust, with charitable residuary beneficiaries at her death. The trust was revocable, but it did not provide a method for revocation. Four years later, Renee prepared a will that...more

Marital Deduction Trusts and Expatriates – More Questions Than Answers

If an expatriate dies and leaves property to a U.S. citizen or resident spouse, can a marital trust be used to defer or avoid the transfer tax imposed under Section 2801? Both the Code and the Regulations seem to say yes, but...more

Post-Death Action Reduced Amount of Estate Tax Charitable Deduction

Decedent died and left a majority stake in a real property management corporation to a private foundation. The estate tax value of the stock was $14.182M. After the decedent’s death, but before the stock was transferred...more

A Death Abroad - Assistance and Issues

The death of a loved one is obviously a difficult time and process for family and friends. If the decedent dies outside of the U.S., the family and friends have the additional burden of dealing with local law and...more

Are Income Tax Refunds Due to a Decedent Subject to Estate Taxes?

I've always thought so, but apparently at least one estate thought not, and took the issue to the Tax Court. A decedent died before filing his income tax return for the prior calendar tax year. Once the return was...more

Kentucky Supreme Court Compares Giving Up Jury Trial To Giving Up Parental Rights; Refuses To Enforce Arbitration

Nursing home arbitration agreements are among the most unpopular arbitration agreements around.  Last week, Kentucky’s Supreme Court issued a lengthy, but fractured, opinion, finding three arbitration agreements were never...more

How to Protect Your Deceased Loved Ones From Identity Theft

We've all been warned about protecting ourselves from identity theft, but one group of victims can't take action to protect themselves—the dead. Identity thieves steal the identities of more than 2 million deceased Americans...more

Three New Civil Decisions Coming From Illinois Supreme Court Tomorrow Morning

The Illinois Supreme Court has announced that it expects to file opinions tomorrow morning at 10:00 a.m. Central time in three civil cases. They are...more

IRS Rejects SCIN Estate Tax Exclusion

The IRS office of Chief Counsel addressed a SCIN transaction, and concluded that the value of the note was includible in the gross estate of a decedent....more

Transfer of Small Estates without Probate in Arizona

Effective September 2013, small estates in Arizona will see an increase in the value of assets that may be transferred without requiring a probate of the decedent's estate....more

Are you a Federal Employee? Do you have life insurance? Read this!

When you got divorced, did you remember to update your life insurance beneficiary? If not, and if you are a federal employee, your ex-spouse may have a claim to that money if you were to die without changing it, even if your...more

New HIPAA Omnibus Regulations – What Employers Who Sponsor Group Health Plans Need to Know to Comply

On January 25, 2013, the Department of Health and Human Services (HHS) published final regulations that modify the Privacy, Security, Enforcement and Breach Notification Rules issued pursuant to the Health Insurance...more

What Employers That Maintain Group Health Plans Need to Know About the HIPAA Omnibus Regulations

On January 25, 2013, the Department of Health and Human Services (HHS) published final regulations that modify the Privacy, Security, Enforcement and Breach Notification Rules issued pursuant to the Health Insurance...more

Burr Alert: New HIPAA Rules Issued: “Sweeping” Changes For Healthcare Providers And Business Associates

On January 17, 2013, the Department of Health and Human Services (“HHS”) released its long awaited final HIPAA rule, which significantly expands certain obligations for healthcare providers and their business associates (the...more

McAfee & Taft Healthcare Industry Alert: New HIPAA regulations - Begin your compliance review now

On January 17, 2013, the Department of Health and Human Services issued a final rule amending the Health Insurance Portability and Accountability Act (HIPAA) privacy and security regulations and implementing the Health...more

HIPAA Happenings — The New HITECH Act Megarule

Way back on February 17, 2009, Congress passed a stimulus bill that contained provisions referred to as the Health Information Technology for Economic and Clinical Health ("HITECH") Act. The HITECH Act was geared toward...more

A Detailed Analysis of Changes to HIPAA and the Implications for Healthcare Providers and Others in the Healthcare Industry: HIPAA...

Changes to the HIPAA Privacy Rule: Background: The HIPAA Privacy Rule governs the use and disclosure of Protected Health Information (“PHI”). Prior to the HITECH Act, the Privacy Rule only applied to Covered Entities...more

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