After a divorce, most people assume that updating their benefits is as simple as sending a quick message to HR. A recent federal appeals court decision demonstrates just how costly that assumption can be and why working with...more
2/27/2026
/ 401k ,
Beneficiaries ,
Beneficiary Designations ,
Defined Contribution Plans ,
Employee Retirement Income Security Act (ERISA) ,
ERISA Litigation ,
Estate Planning ,
Fiduciary Duty ,
Intent ,
Life Insurance ,
Pensions ,
Plan Administrators ,
Plan Documents ,
Retirement Plan
An executor who pays himself before the tax bill comes due may end up paying twice. In Estate of Spenlinhauer v. Commissioner, the U.S. Tax Court held that an executor–residuary beneficiary was personally liable as a...more
1/5/2026
/ Beneficiaries ,
Estate Planning ,
Estate Tax ,
Executors ,
Fiduciary Duty ,
Fraudulent Transfers ,
Internal Revenue Code (IRC) ,
Penalties ,
Probate ,
Tax Court ,
Tax Liability ,
Transferees
A new letter opinion from the Delaware Court of Chancery offers a clear look at how guardianship disputes can unravel when families delay planning and old loyalties collide.
The case, In re Guardianship of W.E., involved...more
12/12/2025
/ Adult Children ,
Advance Directives ,
Advance Health Care Directive ,
Best Interest Standard ,
Court-Appointed Guardians ,
Dementia ,
Durable Power of Attorney ,
Elder Care ,
Elder Issues ,
Guardianships ,
Home Health Care ,
Incapacitated Persons
Delaware’s Court of Chancery has again emphasized that decanting is a limited tool that must be grounded in actual authority under the governing instrument and statute. In a recent memorandum opinion arising out of a...more
11/21/2025
/ Asset Tracing ,
Beneficiaries ,
Constructive Trusts ,
Decanting ,
Delaware ,
Equitable Relief ,
Estate Planning ,
Fiduciary Duty ,
Irrevocable Trusts ,
Statutory Authority ,
Statutory Interpretation ,
Trust Administration ,
Trustees ,
Trusts
With a few notable exceptions, the Delaware Supreme Court has relaxed the requirement for notarization of most documents filed in the Delaware state courts.
The order suspends any state court requirement for a sworn,...more
Delaware Gov. John Carney has declared that October is Estate Planning Awareness Month, sending a clear message that citizens need to understand more about the best ways to control the future of their accumulated wealth and...more
The Delaware Supreme Court has just reached a decision that highlights the importance of taking the time to review your estate planning documents each and every year to ensure that the documents still fit, and not...more
Clients can pick their own attorneys but they cannot pick their own facts. A recent case decided by Master Ayvazian highlights the difficulties that unfortunate facts can present.
Creditors have eight months to file a...more
The Delaware Supreme Court has just handed down a decision that dramatically illustrates the need to take a holistic approach to an estate plan to ensure that what you want to happen to your assets when you die, can and...more