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Read Wills, Trusts, & Estate Planning updates, articles, and legal commentary from leading lawyers and law firms:
Proskauer Rose LLP

Personal Planning Strategies - December 2025

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What This Means for Your Current Will, Revocable Trust and Estate Plan - The federal estate and gift tax regimes have been unified since the passage of The American Taxpayer Relief Act of 2012. The Tax Cuts and Jobs Act of...more

Proskauer Rose LLP

Wealth Management Update - December 2025

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The December 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.6%, the same as in November. The December applicable federal rate (“AFR”) for use with a sale to a defective...more

Gordon Rees Scully Mansukhani

Bakwin Ruling Sheds Light on Trustee Removal and No Contest Clauses in Virginia

The Virginia Court of Appeals recently ruled that a lawsuit seeking to remove a trustee does not trigger a no contest clause. This decision is both valuable and timely, as it clarifies what many attorneys in Virginia have...more

Beacon Insights by JD Supra

The One Big Beautiful Bill Act – 2025 Popular Reads on JD Supra

A recap of some of the most widely read updates and analysis covering the Trump administration's One Big Beautiful Bill Act (OBBBA) as published on JD Supra throughout 2025...more

Amundsen Davis LLC

Estate Planning Considerations for Blended Families

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Although blended families are common, they often encounter unique complexities after the death of a loved one. Assets may be left outright to a surviving spouse, who may then change the terms of the estate plan. Careful...more

Downs Rachlin Martin PLLC

Trusts and Estates Law Changes – Looking Ahead to 2026

The beginning of 2025 marked an uncertain year for estate tax planning purposes. With the estate tax exemptions set forth by the 2017 Tax Cuts and Jobs Act scheduled to expire at the conclusion of the year, there was much...more

Tarter Krinsky & Drogin LLP

Joining a Multi-Strategy Hedge Fund? Don't Overlook the Immediate Estate Planning Opportunity

Landing a portfolio manager role at a top multi-strategy hedge fund can be a career-defining moment. It can also catapult your personal net worth into the stratosphere overnight. Rapid wealth creation comes with a new...more

Offit Kurman

A Future Worth Celebrating: Estate Planning for the New Year

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As the holiday season approaches, families gather to reconnect, reflect, and prepare for the year ahead. For many households, it is one of the few times when adult children, aging parents, and extended family members are all...more

Robins Kaplan LLP

After centuries of courtroom battles, states breathe new life into undue influence claims

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When a person manipulates someone into changing their will, what’s a family member who finds themselves cut out of an inheritance to do?...more

Charles E. Rounds, Jr. - Suffolk University...

Traceable economic value of fraudulently acquired property may be made the subject of a constructive trust: Two procedural...

Assume fraudulent representations by the owner of a residence with multiple hidden material defects that the defects were non-existent induce Jones to purchase residence. Call that residence the “old residence.” The unjustly...more

Law School Toolbox

Bar Exam Toolbox Podcast Episode 337: Listen and Learn -- Will Revocation

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Welcome back to the Bar Exam Toolbox podcast! In this episode, we explain the ways in which a validly executed will can be revoked (by a subsequent document, by a physical act, and by operation of law), and analyze examples...more

Bowditch & Dewey

Make Planning for the Future Your New Year’s Resolution

Bowditch & Dewey on

The future is not an easy topic to discuss but a necessary one to ensure that your wishes are carried out. As the saying goes, there are two certainties in life: death and taxes. Unfortunately, if you live in Massachusetts...more

Weber Gallagher Simpson Stapleton Fires &...

Who Needs a Prenuptial Agreement?

My son got married recently and shortly before the wedding, a non-lawyer friend asked me if my son and his now wife had a prenuptial agreement, that I prepared, of course. My answer was no, because I didn’t see how two...more

Buckingham, Doolittle & Burroughs, LLC

The Clock is Ticking: Why Many Business Owners Need to Start Succession Planning Yesterday

According to the United State Census Bureau’s 2022 Annual Business Survey, over half of the business owners in the United States are 55 years of age or older. In Ohio, this percentage is even higher, with 56.2% of businesses...more

Rivkin Radler LLP

Elder Law Is for Everyone Part 2: Medicaid Homecare

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Often, people with long-term medical or cognitive conditions that limit their ability to manage their daily care need in-home assistance. Since home care typically costs between $25 and $35 an hour, without long-term care...more

Warner Norcross + Judd

Making a List and Checking It Twice: Year-End Planning Ideas, Part 1 of 2

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As 2025 draws to a close, there are several areas in which high-net-worth taxpayers should be focusing their attention to maximize tax savings for the year and plan for changes to tax law in the year ahead. Use Qualified...more

Rivkin Radler LLP

Taxes, the Surrender of Permanent Life Insurance, and Something to Chew On

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If you’re reading this post, you survived the Thanksgiving holiday – hopefully, without much family drama. Then again, there may have been moments, inspired by an overload of obligatory togetherness, that caused you to think...more

Davis Wright Tremaine LLP

Charitable Giving Under the OBBBA: Why 2025 Is a Critical Planning Year

The One Big Beautiful Bill Act ("OBBBA") brings major changes to federal charitable deduction rules beginning January 1, 2026. These changes reduce the tax value of charitable giving for many high-income individuals and...more

Hogan Lovells

HL UK Pensions Law Digest 2 December 2025

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A bite-sized summary of recent UK pension news - Welcome to our latest update, in which we cover: Autumn Statement and HMRC publications: issues relevant to pensions - Recent publications by HMRC with further detail on Budget...more

Farrell Fritz, P.C.

Constructive Trust Claims

Farrell Fritz, P.C. on

Constructive trust claims regularly arise in trusts and estates litigation.  Based upon a recent decision that Suffolk County Surrogate Vincent J. Messina, Jr. issued, in which the Surrogate found that a constructive trust...more

Offit Kurman

Maximizing Wealth Preservation with a South Dakota Special Spousal Trust

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If you are married, regardless of where you live, you should consider adding a valuable tool to your estate plan: a South Dakota Special Spousal Trust, also known as a Community Property Trust (CPT). A CPT can help couples...more

Lasher Holzapfel Sperry & Ebberson PLLC

How Trustees Can Balance Landlord Obligations and Fiduciary Duties to Beneficiaries

When an estate owns rental property, the Personal Representative must strike a careful balance between the statutory obligations landlords owe to tenants and the fiduciary duties owed to the estate’s beneficiaries. While...more

Law School Toolbox

Bar Exam Toolbox Podcast Episode 336: Listen and Learn -- Will Formation and Execution

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Welcome back to the Bar Exam Toolbox podcast! In this episode, we explain the five requirements for a valid will, and analyze two hypotheticals to illustrate how courts determine validity.  In this episode, we discuss: >The...more

Hogan Lovells

HL UK Pensions Law Digest: Autumn Statement 26 November 2025 - Pension Aspects

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The Budget Statement includes the following announcements relevant to pensions. Salary sacrifice - As had been widely anticipated, the National Insurance contributions (NICs) benefit of paying employee pension contributions...more

Offit Kurman

Preserving Culture and Building Legacy with Genice Lee

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In this episode of The Sandwich Generation Survival Guide, host Candace Dellacona welcomes Genice Lee from Harvest Estate and Appraisals. They discuss the importance of legacy, the role of passion assets in preserving family...more

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