News & Analysis as of

Wills, Trusts, & Estates Electronic Discovery

Read Wills, Trusts, & Estate Planning updates, articles, and legal commentary from leading lawyers and law firms:
Weber Gallagher Simpson Stapleton Fires &...

Divorce in Florida vs. Pennsylvania: What Snowbirds and Dual-State Residents Should Know

Understanding the Strategic Advantages of Florida’s Reformed Family Law -If you’ve spent time wintering in Florida while maintaining ties to Pennsylvania, you’re not alone. Thousands of Americans split their time between...more

McAfee & Taft

FAA invalidates aircraft registrations issued to one owner trustee: What owners need to know

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On January 13, 2026, the Federal Aviation Administration (FAA) formally notified Southern Aircraft Consultancy Inc. (SACI) that all aircraft registration certificates issued through the company are invalid, citing violations...more

Fox Rothschild LLP

Sibling Rivalry in Estate Planning: Preventing the Ultimate Family Feud

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Sibling rivalry is a tale as old as time. In probate litigation, however, these emotional battles can eat away at a family’s precious legacy. That’s why a good estate plan needs to go beyond tax and investment planning...more

Williams Mullen

Estate Tax Portability: Tax Court Emphasizes Importance of Proper Filing

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In Estate of Rowland v. Commissioner, the Tax Court held that estate tax returns filed solely to elect portability must still be complete and properly prepared. Even when no estate tax is owed, missing asset-level information...more

Saul Ewing LLP

Creating and Preserving Non-Grantor Status in Spousal Trusts

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A spousal lifetime access non-grantor trust (often referred to as a "SLANT") is an irrevocable trust structured to benefit the donor's spouse, while avoiding grantor trust treatment for income tax purposes. The structure is...more

UB Greensfelder LLP

Publication Advising with Purpose in an AI-Driven Future

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As clients navigate major life transitions such as divorce, career changes, or starting new businesses, they need guidance that blends practical financial strategy with empathy and emotional awareness. While Artificial...more

Warner Norcross + Judd

Marriage Across Borders: Estate Planning for Mixed-Citizenship Couples

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Cross‑border marriages are becoming increasingly common, and so are the estate planning surprises that come with them. If at least one spouse is not a U.S. citizen, familiar tools like the unlimited marital deduction and...more

Stark & Stark

Revocable vs. Irrevocable Trusts: Choosing the Right Path for your Estate Plan

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When it comes to estate planning, trusts are among the most versatile and powerful tools available. They allow you to manage your assets, protect your legacy, and provide for loved ones with clarity and control. ...more

Mandelbaum Barrett PC

Planning Ahead in New Jersey: What to Know About Estate & Inheritance Tax

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If you reside in New Jersey (or have substantial ties to the state), estate planning isn’t just about wills, trusts or who gets Grandma’s china—it’s also about considering how taxes may erode what your loved ones receive....more

Falcon Rappaport & Berkman LLP

New York’s Medical Aid in Dying Act: What the Governor’s Announced Deal Means for Patients and Families

On December 17, 2025, Governor Kathy Hochul announced that a deal was reached with lawmakers to move forward with signing the Medical Aid in Dying Act into law. Hochul’s announcement paves the way for New York to join 12...more

Stark & Stark

Ways to Challenge a Will

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If you are considering challenging a decedent’s last will and testament, this article will provide a general overview as to three potential challenges which can be levied against a decedent’s purported last will and...more

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

May one effectively add one’s personalty to the corpus of an inter vivos trust via gift causa mortis?

It has long been settled that one via a will may effectively “pour over” one’s real and personal property into an inter vivos trust. See §2.1.1 of Loring and Rounds: A Trustee’s Handbook (2026), the relevant portions of which...more

Falcon Rappaport & Berkman LLP

Enforcement Date Approaches for Inherited IRA Beneficiaries

A recent WSJ article highlights a critical alert for beneficiaries who inherited traditional IRAs after 2019: the window to take distributions is limited and time-sensitive. Under the post-SECURE Act guidance from the...more

Law School Toolbox

Bar Exam Toolbox Podcast Episode 340: Listen and Learn -- Trust Formation and Administration

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Welcome back to the Bar Exam Toolbox podcast! This episode of our "Listen and Learn" series explains the fundamentals of trust formation and administration, covering the requirements for creating both private and charitable...more

Holland & Knight LLP

Tax and Legal Planning for the Venezuelan Diaspora in Transition

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For a quarter of a century, the Venezuelan people have faced profound economic, social and institutional disruptions. For many high-net-worth families, these circumstances have meant not only the fragmentation of assets and...more

Cozen O'Connor

Managing a Loved One’s Finances Is One of Life’s Most Challenging Roles

Cozen O'Connor on

As the new year begins, Howard S. Krooks shares insights into one of the most challenging issues many families face: navigating the complexities of family caregiving and end-of-life financial planning. His perspective is...more

Davis Wright Tremaine LLP

A Cautionary Tax Court Decision: Why Late Estate Tax Filings Can Cost Millions

A recent Tax Court decision highlights a mistake we continue to see far too often: assuming estate tax filings can be handled later, fixed retroactively, or cleaned up with a request to the IRS....more

Cohen Seglias Pallas Greenhall & Furman PC

Fiduciary's Checklist

Serving as a fiduciary carries significant responsibility. Whether you are an executor, administrator or trustee, the role requires careful attention to legal, financial and administrative details, often at a time when...more

Whiteford

Client Alert: Virginia Court of Appeals Rules on Entitlement to Elective Share for Separated Spouses

Whiteford on

In recent decision (Teel v. Teel), the Virginia Court of Appeals agreed with a lower court's decision that Sue Anderson Teel lost her right to a share of her late husband Gene “Bull” Atkins Teel’s estate because she...more

Seyfarth Shaw LLP

Planning for 2026: Trusts and Estates Tax Updates

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The uncertainty at the start of 2025 as to the United States transfer (gift and estate) tax exemption has been resolved with the passage of the One Big Beautiful Bill Act (the “Act”) signed into law on July 4, 2025. The...more

Pillsbury - Propel

Estate Planning for Founders – Part III: Intentionally Defective Grantor Trusts

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This is the third of a four-part series focusing on estate planning for founders. In this installment, we will cover why an Intentionally Defective Grantor Trust (IDGT) may be an effective estate planning tool for founders. ...more

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

Judicial imposition of a constructive trust on traceable property for benefit of a victim of unjust enrichment freezes property,...

Assume wrongdoer procures title to a traceable portfolio of stocks by fraud, duress, or undue influence from rightful owner and then transfers title on to an innocent third party for nominal consideration, i.e. to a non-BFP....more

Fox Rothschild LLP

Premature Distributions Can Make Fiduciaries Personally Liable

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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

Offit Kurman

Five Big Estate Planning Mistakes — and Why You Should Act Now

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Each year, I revisit the most common estate planning missteps I see in my practice. These mistakes cost families time, money, and peace of mind. If you’ve been putting off your plan, consider this your annual nudge to take...more

Lathrop GPM

Estate Planning 2026 Federal Tax Update

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As we start the new year, this Federal Tax Update highlights estate planning-related federal tax information as you consider 2026 planning options. ...more

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