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

M&A Nugget: Qualified Small Business Stock Update

Offit Kurman on

In 1993, Congress passed a tax law intended to incentivize entrepreneurs to invest in early-stage companies. This tax law, often referred to as QSBS (Qualified Small Business Stock) allows stockholders to exclude from tax a...more

Ward and Smith, P.A.

How to Contest a Will: The Basics

Ward and Smith, P.A. on

The validity of a will is formally challenged in what is known as a caveat proceeding. A caveat proceeding is effectively a type of lawsuit that addresses whether a will that has been admitted to probate should be declared...more

Jackson Walker

Texas Business Court Enforces Punitive-Damages Waiver and Clarifies Post-Resignation Trustee Duties

Jackson Walker on

In Preston Hollow Capital, LLC v. Truist Bank, Cause No. 25-BC01B-0030, the Texas Business Court issued a detailed opinion addressing three recurring issues in sophisticated financing disputes: (1) whether the parties’...more

Thompson Coburn LLP

Gorin’s Business Succession Solutions: January 2026

Thompson Coburn LLP on

The below articles are part of Gorin’s Business Succession Solutions, a complimentary quarterly resource by Thompson Coburn partner Steve Gorin on tax planning for business owners, with an emphasis on income, estate, and...more

Rivkin Radler LLP

New for 2026: Estate and Gift Tax Exemptions

Rivkin Radler LLP on

The federal estate and gift tax exemption changes from year to year, and prior to the passing of the One Big Beautiful Bill (OBBB), there was concern that the high exemption amount would “sunset” and be greatly reduced in...more

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

A Private Charitable Donation Is To Be Made In Trust For The Collective Benefit Of A Municipality’s Citizens: Better The...

Assume the citizen of a municipality donates his art collection to the municipality, not outright but in charitable trust, for display in a public museum. The city council constitutes a six-citizen “board” and delegates to...more

Carlton Fields

Florida Appeals Court Decisions Week of January 12 - 16, 2026

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U.S. Eleventh Circuit Court of Appeals - No decisions this week... Florida Supreme Court - Tallahassee In re Fla R Civ P - amended rules - In re Fla R Civ P - more amended rules - In re R Reg Fla Bar - amended bar...more

Williams Mullen

Three Corporate Governance Considerations for Family-Owned Businesses

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Family-owned businesses can face challenges around share ownership and potential sales. Proper planning, including documenting board membership, setting share transfer rules and establishing a framework for sales, can help...more

Fox Rothschild LLP

Making the Move: How to Appropriately Change Your Washington Domicile

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Washington has the highest estate tax rates in the country, with a top rate of 20 percent for taxable estates valued above $9 million. Under current law, this adds 12 percent to the total tax burden (meaning a taxable estate...more

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

McAfee & Taft on

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

Warner Norcross + Judd on

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

Mandelbaum Barrett PC on

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

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

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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

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