Decedent Protection

News & Analysis as of

What Happens to your "Social Media" and other "Digital" Life when you Die?

Over the holidays, it’s likely that you or a loved one received some type of computer or device that connects to internet websites, e-mail and applications. Or that pictures were taken and stored on such a device, or that...more

Sharp as a Tack . . . Clear as a Bell

Very often, when the proponent of a will (and sometimes even the attorney-draftsperson or witness) is questioned about the decedent’s mental state and the decedent’s instructions, the reflexive response is that the decedent...more

iWill or iWon’t

Ever wondered what will happen to your Facebook page when you die? The California Legislature has recently weighed in. Effective as of January 1, 2017, California will have its first law to specifically address the handling...more

T&E Litigation Newsletter - December 2016

The last several weeks have brought us two decisions in which issues of family law intersected with T&E issues. First, the decision in Heystek v. Duncan, Case No. 15-P-1201, 2016 Mass. App. Unpub. LEXIS 1113 (Nov. 21,...more

Update Beneficiary Designations After Divorce or Annulment

On July 1, 2015, the Florida Fourth District Court of Appeal held, with a few exceptions, upon entry of a final judgment of dissolution or annulment, any provision of a will that “affects” a former spouse is void under...more

Wealth Management Update - December 2016

December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The December § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more

Oregon State Court of Appeals Recognizes Federal Slayer Law

Oregon, like many states, has on its books a “slayer statute,” which generally prohibits a slayer or abuser of a decedent from obtaining benefits by virtue of the death of the decedent. The parents of Julianne Herinckx...more

California Passes Revised Uniform Fiduciary Access to Digital Assets Act

On September 24, 2016, the Governor of California approved the California Revised Uniform Fiduciary Access to Digital Assets Act, which “would authorize a decedent’s personal representative or trustee to access and manage...more

Employee’s Wife Pleads Guilty to Charges After He Stole Patient Information

The Manhattan District Attorney announced this week that a former employee of Lenox Hill Hospital’s wife plead guilty to grand larceny, identity theft in the first degree, and criminal possession of stolen property after her...more

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

How can surviving family members deal with online accounts and other digital assets?

We, as a society, are gradually moving away from paper bank statements, jars with money in them, and instructions to loved ones scribbled on notepads. With the growth of our online presence, our lives can be governed almost...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

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