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Wills, Trusts, & Estates law-news Professional Practice

Read Wills, Trusts, & Estate Planning updates, articles, and legal commentary from leading lawyers and law firms:
Cozen O'Connor

Realty Transfer Tax Regulation Invalidated by Commonwealth Court

Cozen O'Connor on

The Commonwealth Court of Pennsylvania held that an exemption to the application of PA Realty Transfer Tax Section (RTT) for no or nominal consideration from a trust under Section 1102-C.3(9.1)1 applies not only to transfers...more

Lasher Holzapfel Sperry & Ebberson PLLC

Durable Power of Attorney – One of Your Most Important Estate Planning Documents

We all make important decisions and engage in regular financial transactions without giving a second thought about our capacity to do so. But what if you suddenly lost the ability? What would happen? While most of us don’t...more

Holland & Knight LLP

Maximize Your Legacy: Take Advantage of the High Estate and Gift Tax Exemption Sunset

Holland & Knight LLP on

As part of the Tax Cuts and Jobs Act (TCJA), the estate and gift tax exemption was doubled for tax years 2018-2025. In 2018, the exemption doubled from $5.49 million in 2017 to $11.18 million in 2018, and that amount has been...more

Winstead PC

Court Affirmed The Trial Court’s Refusal To Probate A Will Due To The Statute Of Limitations

Winstead PC on

In In re Est. of Hartwell, a trial court granted summary judgment that the applicant to probate a will was not entitled to do so due to the statute of limitations. No. 06-23-00054-CV, 2024 Tex. App. LEXIS 166 (Tex....more

Blank Rome LLP

Updated Reporting Requirements for Foreign Gifts and Foreign Trusts

Blank Rome LLP on

Proposed Treasury Regulations (the “Proposed Regulations”) have recently been issued to update and clarify existing reporting obligations for U.S. persons who receive gifts from abroad or who are owners or beneficiaries of...more

Chambliss, Bahner & Stophel, P.C.

The Truth About Probate: Turning Fear Into Confidence

Avoiding probate is a goal frequently stated by our estate planning clients. When “probate” is mentioned, it conjures images of conflict, time-consuming legal battles, exorbitant fees, and endless headaches. Clients may also...more

Kohrman Jackson & Krantz LLP

IRS Extends Pause on RMD Penalties for Inherited IRAs

Hard-working Americans spend a lifetime trying to obtain financial stability and to then provide a financial legacy for their families. Often, the strategy to achieve such goals involves the funding of individual retirement...more

Foster Swift Collins & Smith

[Webinar] Back to School: Balancing Careers, Schedules and Divorce - August 7th, 9:00 am - 9:30 am EST

Well, it was great while it lasted. The summer is already drawing towards its epic conclusion and if you are a parent, you know what that means...getting your kids ready to go back to school....more

Miles & Stockbridge P.C.

Supreme Court Case Adversely Impacts Parties to Buy-Sell Arrangements

In a unanimous decision, the Supreme Court of the United States recently determined in Connelly v. U.S. that the value of a life insurance policy must be included in the fair market value of a closely held business for...more

Holland & Knight LLP

Tennessee Trust Bill Takes Effect and Makes Important Changes to the State's Trust Laws

Holland & Knight LLP on

Tennessee Gov. Bill Lee approved Public Chapter No. 695 on April 11, 2024, as passed by the Tennessee General Assembly (Trust Bill). The new law became effective on July 1, 2024, and it made several important changes to...more

Newburn Law

Understanding Gun Trusts: A Comprehensive Guide For Firearm Owners

Newburn Law on

A gun trust is a specialized legal tool designed to help firearm owners manage and transfer firearms in compliance with federal and state laws. It provides a secure framework for owning, managing, and passing down firearms,...more

Allen Barron, Inc.

Remarriage and a Blended Family - It's Time for a New or Updated Estate Plan

Allen Barron, Inc. on

Are you considering remarriage? Do you and/or your spouse have children from a previous marriage? If so, remarriage and a blended family are excellent reasons for a new or updated estate plan. Blended families are quickly...more

Foster Swift Collins & Smith

Legal-Ease: What Happens to a Family Member's Bank Account After Death?

Dear Jonathan: My father, a widower, passed away a couple of months ago. Being his only child, he appointed me as his agent on his durable power of attorney so that I can handle his bill paying which I have been doing for the...more

Mandelbaum Barrett PC

Possible Changes to Medicaid Payback Rules: What’s Ahead?

Mandelbaum Barrett PC on

Recent coverage from reputable news sources such as The New York Times and Associated Press has brought renewed attention to the detrimental effects of Medicaid estate recovery on families. Understanding Medicaid: Medicaid...more

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

The federal Corporate Transparency Act (CTA), whose constitutionality is currently being tested in the courts, creates another...

The federal Corporate Transparency Act (CTA), effective January 1, 2024, whose constitutionality is currently being tested in the courts, follows in the footsteps of the IRC in that it creates a limited statutory exception...more

Flaster Greenberg PC

What To Do If You Inherit Fine Art: Flaster Greenberg

Flaster Greenberg PC on

Inherited art can be sentimental, beautiful, and valuable, but it can sometimes feel overwhelming. Depending on your personal situation, you have several options: you can keep and preserve the artwork, donate it to charity,...more

Woodruff Sawyer

Frequently Asked Questions About Trustee Liability Insurance

Woodruff Sawyer on

Managing the assets left in a trust is a major responsibility: It’s your job to properly manage and administer trust assets to the letter—or potentially face costly legal consequences. In the instance of a lawsuit, trustee...more

Shumaker, Loop & Kendrick, LLP

The Estate Planner, July/August 2024

Employee stock ownership plan - A versatile business exit and estate planning tool - If you own a closely held business, a significant portion of your wealth may be tied up in it. So, to prepare for retirement and...more

Stark & Stark

Counsel Fees in a Guardianship Action

Stark & Stark on

In most civil actions in the State of New Jersey, parties are responsible for the payment of their own counsel fees subject to limited exceptions. In the context of a guardianship action, however, the party who commences the...more

Stark & Stark

Senior Care Strategies: How to Prepare for Life's Later Stages

Stark & Stark on

​​​​​​​With continuing advances in medicine, nutrition, and wellness, people are living longer. We all want to age like the characters on the popular sitcom “Golden Girls,” whose “golden years” seem fabulous and filled with...more

Lewis Roca

Supreme Court Clarifies Shareholder Agreement Valuations for Estate Tax Purposes in Connelly v. United States

Lewis Roca on

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

Miller Canfield

Michigan’s Uniform Power of Attorney Act Goes into Effect Today

Miller Canfield on

The Uniform Power of Attorney Act (“UPOAA”) was signed into law by Michigan Governor Gretchen Whitmer on November 7, 2023. Taking effect on July 1, 2024, the UPOAA repeals and replaces the durable power of attorney provisions...more

Farrell Fritz, P.C.

Transfer on Death Deeds Adopted by New York

Farrell Fritz, P.C. on

Avoiding probate is often an important goal for many estate planning clients.  Probate is the court-supervised process of administering a deceased person’s estate and transferring their property at death pursuant to the terms...more

Adler Pollock & Sheehan P.C.

A Difficult Decision: Choosing the Right Person to Be Your Estate’s Executor

The executor of your estate acts as the quarterback of your estate plan. This person calls the shots for your estate and passes it through probate. Just like a football team scouting a quarterback, the decision about who to...more

Warner Norcross + Judd

12 Steps for Avoiding Identity Theft After the Death of a Loved One

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

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JD Supra Privacy Policy

Updated: Dec 28, 2021:

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Updates to This Policy

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