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Ruder Ware

Estate Planning for Family Farms: What to do with the Land

by Ruder Ware on

While most businesses use real estate, unique planning issues arise for family-farm owners because of the importance of real estate to the farm and family. There are several reasons for that....more

Goulston & Storrs PC

Starting the Conversation: Discussing Family Wealth and Values with Children

by Goulston & Storrs PC on

According to a January 2019 survey, roughly two out of three parents express some reluctance about discussing money and financial topics with their children. Parental anxieties about financial status, adult matters, and kids...more

Flaster Greenberg PC

Minimizing Elder Financial Abuse

by Flaster Greenberg PC on

It seems like every month, there is a news broadcast of a new form of elder financial abuse. Statistically, it is very prevalent, especially among individuals with dementia who are residing alone in the community....more

Winstead PC

Court Holds That Testatrix Died Partially Intestate And That The Term “Personal Effects” In A Will Did Not Include Real Property

by Winstead PC on

In In re Estate of Ethridge, a testatrix signed a will that provided that “all my personal effects” would be devised to her nephew in law and that her half interest in a home went to another person. No. 11-17-00291-CV, 2019...more

Ward and Smith, P.A.

Retirement Plan Contribution Limits Will Increase in 2020

by Ward and Smith, P.A. on

The Internal Revenue Service announced on Wednesday, November 6, that several contribution limits in qualified retirement plans will increase next year. The IRS announced the increases as part of an annual adjustment for...more

Burns & Levinson LLP

The Price of Peace

by Burns & Levinson LLP on

The Price of Peace: a concept that arises in nearly every divorce matter, but you will likely never read about in any legal treatise on divorce law. You commonly hear about transactional costs (I.e. legal fees) and the cost...more

Tucker Arensberg, P.C.

Federal Estate Tax Exclusion Rises to $11,580,000 for 2020 (and more inflation adjustments)

by Tucker Arensberg, P.C. on

The IRS published Revenue Procedure 2019-44 on November 6, 2019, to set the inflation adjustments for 2020. The exclusion from federal estate will increase to $11,580,000, up from $11,400,000 in 2019....more

Williams Mullen

Estate Planning Adjustments for Tax Year 2020

by Williams Mullen on

Many estate planning provisions of the Internal Revenue Code contain brackets, exemptions, exclusions, deductions, or other figures that the Internal Revenue Service (IRS) adjusts annually for inflation.  Recently, the IRS...more

Bass, Berry & Sims PLC

Chris Lazarini Analyzes Case Claiming Entitlement to Funds Held in Trust After Sale of Business

by Bass, Berry & Sims PLC on

Bass, Berry & Sims attorney Chris Lazarini analyzed a case in which two defendants – a former employee and a company that assisted in the sale of the business – both claimed entitlement to funds held by an attorney in trust...more

Dentons

Update on the DIFC Employee Workplace Savings Plan (DEWS Plan)

by Dentons on

As described in our previous article, the Dubai International Financial Centre (DIFC) is in the process of implementing the DIFC Employee Workplace Savings (DEWS) Plan, which will replace end of service gratuity (EOSG) – a...more

Winstead PC

Contractual Jury Waivers in Trust and Estate Litigation in Texas

by Winstead PC on

Individuals execute trusts and wills to determine how certain assets are to be managed and distributed. Those same individuals may want to have some control over the dispute resolution process for any conflicts that arise in...more

Pepper Hamilton LLP

Digital Planning Podcast: Digital Assets in Divorce, Prenuptial and Postnuptial Agreements, Families and Minors

by Pepper Hamilton LLP on

The Digital Planning Podcast is designed to educate individuals about all things digital in connection with estate planning, business planning and estate administration. Your hosts, Jennifer Zegel, Ross Bruch and Justin...more

Proskauer Rose LLP

Wealth Management Update - November 2019

by Proskauer Rose LLP on

November 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts - The November Section 7520 rate for use with estate planning techniques such as CRTs,...more

Downey Brand LLP

Don’t Rely on a Post-It® Note to Amend Your California Trust

by Downey Brand LLP on

A key feature of a California revocable trust is that it can be amended. Revising a trust can, however, seem like an irksome chore so it’s common for creators of trusts (i.e., “settlors” or “trustors”) to shrug off an...more

Dickinson Wright

When You Should Consider Updating Your Estate Plan

by Dickinson Wright on

Preparing an estate plan can be a lot of work, both for the planner but especially for the client. And when that process is over, and the plan has been properly put in place through effective trust funding and asset titling,...more

Charles E. Rounds, Jr.

One Illinois court misconstrues and misapplies long-settled merger doctrine in the trust context

by Charles E. Rounds, Jr. on

Assume X is sole designated trustee of Blackacre and sole designated life beneficiary. Assume also that upon X’s death Blackacre is to pass outright and free of trust into X’s probate estate. In such a case there never was a...more

McGuireWoods LLP

Recent Cases of Interest to Fiduciaries - October 2019

by McGuireWoods LLP on

In the Matter of Cleopatra Cameron Gift Trust Dated May 26, 1998. The Supreme Court of South Dakota held that a California court’s order requiring payment of child support from a trust was not entitled to full faith and...more

Burns & Levinson LLP

Divorcing With Special Needs Children

by Burns & Levinson LLP on

Divorce is hard. Along with all the emotional upheaval associated with the end of a relationship, the legal wrangling and disputes over division of assets, allocation of liabilities, parenting plans and the appropriate amount...more

McDermott Will & Emery

[Event] McDermott Private Client Forum - November 28th, Munich, Germany

by McDermott Will & Emery on

Join us at our first McDermott Private Client Forum in Munich on Thursday, 28 November 2019. With this series of events, we want to create a forum for exchanging ideas on the topics of wealth, succession, inheritance and tax...more

Conn Kavanaugh

Don't Forget Asset Ownership When Evaluating Your Estate Plan

by Conn Kavanaugh on

So, you’ve signed your estate planning documents. Nice work. But don’t forget that just having a Will and Trust is not enough. How you own your assets is an essential part of the equation, and should be reviewed to ensure...more

Patterson Belknap Webb & Tyler LLP

Bankruptcy Court Addresses Standard For Recovery Of An Alleged Fraudulent Transfer From A Subsequent Transferee

The Bankruptcy Code gives a trustee powers to avoid certain pre-bankruptcy transfers of the debtor’s property to other entities. For example, a trustee can avoid transfers made with the intent to impair the ability of...more

Nilan Johnson Lewis PA

Can Donors Control How A Charitable Endowment is Used? MN Court of Appeals Concludes No

by Nilan Johnson Lewis PA on

A recent Minnesota Court of Appeals decision affirmed that funds like endowment funds, held by charitable organizations, will generally be considered gifts and not contracts. Case Background - In 2004 and 2008, Mr....more

Farrell Fritz, P.C.

Wills, Trusts and Estates: Plain and Simple - Estate Planning – Besides Saving Estate Taxes, What Should Be On Your Checklist?

by Farrell Fritz, P.C. on

The federal estate tax exemption is now $11.4 million per person ($22.8 million/couple), and the New York State estate tax exemption is now $5,740,000 per person. Generally, the exemption amount is the value of assets that...more

Pessin Katz Law, P.A.

How to Organize Your Affairs “For The Day After”

by Pessin Katz Law, P.A. on

Often, people seek out an estate planning attorney so that they can organize their affairs if something happens, so as to make it as easy as possible for their family on the “Day After.” This is the period immediately...more

Bryan Cave Leighton Paisner

RIP Stretch Inherited IRA?

by Bryan Cave Leighton Paisner on

While the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) has not yet been enacted, there are many who anticipate that it will be enacted by year end, primarily because it passed the House...more

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