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

Holland & Knight LLP

Tax and Legal Planning for the Venezuelan Diaspora in Transition

Holland & Knight LLP on

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

Seyfarth Shaw LLP on

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

Pillsbury - Propel on

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

Fox Rothschild LLP on

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

Offit Kurman on

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

Lathrop GPM on

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

Offit Kurman

Dean Blandino on Family, Career, and the Sandwich Generation

Offit Kurman on

In this episode of The Sandwich Generation Survival Guide, host Candace Dellacona welcomes Dean Blandino, Fox Sports NFL and College Football Rules Analyst and former VP of NFL Officiating. Dean shares his journey from...more

Mandelbaum Barrett PC

Understanding Trump Accounts: A Guide for Families and Advisors

Mandelbaum Barrett PC on

What Are Trump Accounts?  The term “Trump Accounts” comes directly from the Notice, which instructs that these accounts be designated as such in a manner outlined by the Secretary. While initially it seemed the label might be...more

Mandelbaum Barrett PC

Year-End Reflections and Planning Considerations for the New Year

Mandelbaum Barrett PC on

The Holiday Season as a Time for Reflection - As the year comes to a close, the holiday season offers a natural opportunity to reflect—not only on family and traditions, but also on important planning considerations that can...more

Mandelbaum Barrett PC

When DNA Tests Meet Estate Plans: Surprise Heirs and the Legal Fallout

Mandelbaum Barrett PC on

For many families, at-home DNA testing kits like 23andMe and Ancestry.com have provided fascinating insights into ancestry and genetic health. But for those of us practicing Elder Law and Estate Administration, they’ve also...more

Winthrop & Weinstine, P.A.

2026 Estate and Gift Tax Update

The beginning of a new year means new estate and gift tax figures from the IRS! While there has been much uncertainty over the last few years regarding the estate and gift tax exemptions post-2025, the One Big Beautiful Bill...more

Marshall Dennehey

Coverage Denied: Residence Premises Requirement Bars Claim Despite Premiums and Initial Payment

Marshall Dennehey on

Dan Pitts, as Trustee for Revocable Trust of Evelyn Pitts v. Universal Property & Casualty, Fla. 6th DCA, No. 6D2024-0575, Oct. 3, 2025 - Two years prior to Evelyn Pitts’ death, she placed her property in a revocable living...more

Mandelbaum Barrett PC

Can a Guardianship Be Reversed? Understanding Restoration of Capacity in New Jersey

Mandelbaum Barrett PC on

In New Jersey, being declared incapacitated does not necessarily mean that a person will remain under guardianship forever. Circumstances can change, and when they do, the law provides a path for individuals to regain some,...more

Allen Barron, Inc.

Tax Issues and Estate Planning for U.S. Expats

Allen Barron, Inc. on

What are the most important challenges associated with tax issues and estate planning for U.S. expatriates? Are you planning to move out of the United States? Are you a U.S. taxpayer who lives and works outside of the...more

Blank Rome LLP

What Happens to Nick Reiner’s Inheritance?

Blank Rome LLP on

I recently sat down with People Magazine, Entertainment Tonight, WGN Radio, and ABC Eyewitness News to answer this question: What happens to Nick Reiner’s inheritance? California has a “Slayer Statute” that deprives a...more

Lasher Holzapfel Sperry & Ebberson PLLC

Donor-Advised Funds in Estate Planning | DAF-initely a Good Plan

Donor-Advised Funds (DAFs) offer a flexible way to support causes that you care about while complementing your overarching estate planning goals. Incorporating a DAF is a strategic way to engage in charitable giving, maximize...more

Bowditch & Dewey

Top Strategies for Gifting Wealth This Holiday Season

Bowditch & Dewey on

It’s the season of giving, which may prompt parents to consider the best ways to give a portion of their wealth to their children or extended family members. Whether it’s to help in critical life moments, such as buying a...more

Kilpatrick

5 Key Takeaways | SALT Update for the Northeast

Kilpatrick on

On December 18th, Kilpatrick tax partner Jeff Reed presented during a webinar hosted by Strafford/Barbri. The webinar discussed recent state tax developments in the Northeast....more

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