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

From Legacy to Succession: 5 things for Family Offices to consider

White & Case LLP on

The Middle East is home to an estimated 528 family offices, which collectively manage an estimated US$500 billion in assets under management (which are expected to surpass US$1 trillion by 2030). As a number of traditional...more

Weintraub Tobin

Silver Targets: The Financial Exploitation of California’s Elders and How to Prevent Elder Abuse

Weintraub Tobin on

Financial elder abuse is one of the least reported and misunderstood issues affecting families in California. Despite not always looking like theft, it often begins with small, seemingly innocuous shifts. Common patterns...more

IR Global

All Change. Inheritance Tax Changes: Are You Prepared?

IR Global on

From 6th April 2026, the inheritance tax landscape has shifted, making careful succession planning of even greater importance. What is the most significant of these changes? The answer to that is the reform of Agricultural...more

Lathrop GPM

Minnesota Lawmakers Propose New Wealth Tax

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Minnesota lawmakers are advancing a significant tax proposal that would establish a first‑of‑its‑kind, state‑level wealth tax beginning in tax year 2026. House File 4616 (HF4616), authored by Rep. Aisha Gomez, would impose an...more

Lathrop GPM

Charitable Giving Strategies Under OBBBA

Lathrop GPM on

Philanthropic-minded individuals face changes to their charitable giving strategies as new tax provisions take effect in 2026. The One Big Beautiful Bill Act (OBBBA) introduces both opportunities and limitations that require...more

Rivkin Radler LLP

Estate Tax Collection: An Illustration of Payment Options, Decisions, and Consequences

Rivkin Radler LLP on

The Administration just released its proposed budget for Fiscal Year 2027. The Budget proposes to streamline IRS operations by reducing the agency’s budget to $9.8 billion – a $1.4 billion cut from current spending...more

Offit Kurman

LGBTQ+ Estate Planning —A Tale of Two Couples

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Chris and Jason would never leave anything to chance. They ordered their movie tickets online in case the show sold out before they got to the theater. They always bought travel insurance, on the off chance their vacation...more

Parker Poe Adams & Bernstein LLP

HHS OIG Offers Roadmap for Ambulatory Surgery Center Succession Planning

On March 9, 2026, the U.S. Department of Health and Human Services Office of Inspector General (OIG) issued an advisory opinion addressing whether a physician’s proposed transfer of ownership interests in an ambulatory...more

Offit Kurman

Building a Legacy of Love with Christy Byrne Yates

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Host Candace Dellacona welcomes Christy Byrne Yates—author, psychologist, and former podcaster—to discuss her book, "Building a Legacy of Love: Thriving in the Sandwich Generation" and the realities of caring for aging...more

Winstead PC

Court Affirms Finding That Settlor Did Not Have Capacity To Execute A New Will Based On Conflicting Evidence After A Jury Trial

Winstead PC on

In Bernsen v. Allison, the settlor signed a new will in December of 2012 that left everything to his daughter and omitted the children from his deceased son. No. 14-22-00902-CV, 2025 Tex. App. LEXIS 5171 (Tex. App.—Houston...more

Lasher

Inherited Patterns: Important Considerations when Choosing a Family Member to Manage Your Family Trust

Lasher on

Estate planning is about family. Often, individuals opt to establish a trust to preserve and plan for the benefit of their spouse, children, and generations to come. Trusts are intended to create a plan for the inheritance of...more

Gray Reed

Husband’s Mineral Interest Deemed Separate Property

Gray Reed on

“Gambit”: A calculated move, a stratagem. An example might be to buy a mineral interest with a long and complicated title history from the incarcerated son of a deceased parent and to bet on a court favoring your...more

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

Is it a true trust if settlor has reserved a right to revoke it?

Classic equity doctrine. By the 1940s, it was settled law that a funded revocable inter vivos trust with multiple beneficiaries was a true trust. See Nat’l Shawmut Bnk v. Joy, 53 N.E.2nd 113 (1944). It was not merely a failed...more

Saiber LLC

It's Not Just Stuff: How to Plan for Personal Property in Your Estate

Saiber LLC on

Family heirlooms, jewelry, artwork, and treasured household items often carry far more emotional value than financial worth. Because of this, when these items are not included in your estate plan, they easily become sources...more

ArentFox Schiff

QTIP Trust Liabilities and Estate Tax: Lessons (and More Questions) From the Kalikow Decision

ArentFox Schiff on

On March 4, 2025, the US Court of Appeals for the Second Circuit in Estate of Kalikow v. Comm’r., 135 AFTR 2d 2025-831 (2d Cir. 2025), upheld the US Tax Court’s prior ruling in Estate of Kalikow v. Comm’r., T.C. Memo....more

Offit Kurman

Caught in the Middle: A Major League Baseball Family Trust Dispute

Offit Kurman on

Those of us living in the middle of the Sandwich Generation know that the role is rarely just about caretaking and logistics. It is about judgment, advocacy, and sometimes the uncomfortable responsibility of questioning what...more

Goulston & Storrs PC

Probate & Fiduciary Newsletter - April 2026

Goulston & Storrs PC on

Attorney Who Assisted Decedent in Signing Will Not Disqualified as Witness to Execution of Will - Matter of Nires, 241 A.D.3d 555 (2d Dep’t 2025) - If an attorney assists a client in signing his will, is that attorney...more

Wiley Rein LLP

Sometimes Knowledge Isn’t Enough: Connecticut Court Finds Application of Prior Knowledge Exclusion is a Matter for the Factfinder

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The Superior Court of Connecticut, applying Connecticut law, has held that the question of whether a professional liability policy’s prior knowledge exclusion barred coverage for a malpractice action is an issue for the trier...more

Bradley Arant Boult Cummings LLP

Recent Alabama Tax Tribunal Rulings Remind Us of Two Traps for the Unwary Taxpayer (and Tax Practitioner)

Associate Alabama Tax Tribunal Judge Ralph M. Clements, III, recently appointed by Gov. Kay Ivey, has hit the ground running and issued two well-reasoned rulings that nevertheless illustrate traps for unwary taxpayers and...more

Farrell Fritz, P.C.

Is An Unrecorded Document Called a “Survivorship Deed” That Predates New York’s Transfer-On-Death Deed Legislation Enforceable?

Farrell Fritz, P.C. on

In 2024, the New York Legislature enacted Real Property Law (“RPL”) § 424, which codified New York’s public policy in favor of transfer-on-death deeds that provide for real property to pass to beneficiaries named therein upon...more

Whiteford

What Happens If You Die Without a Will in Virginia?

Whiteford on

Some people may assume that if they do not make a will, their assets will “automatically” go to their spouse or children. But Virginia’s intestacy laws do not always align with what families expect. Dying without a will,...more

Offit Kurman

When the World Feels Uncertain, Your Estate Plan Deserves a Second Look

Offit Kurman on

There is a particular kind of anxiety that settles in when the financial news cycle becomes impossible to ignore. Markets swing. Policy proposals emerge that could reshape taxation overnight....more

Cozen O'Connor

No Contest Clauses Do Not Work in Florida

Cozen O'Connor on

Many people are familiar with so‑called “no contest” or in terrorem clauses—provisions in a will or trust that attempt to discourage lawsuits by threatening to cut off a beneficiary who challenges the document. While these...more

Winstead PC

Court Held That A Trial Court Erred In Omitting Post-Judgment Interest From A Breach Of Fiduciary Duty Judgment But Affirmed The...

Winstead PC on

In Kuers v. Shore, defendant was the trustee of a trust from 2016 to 2017, and he was then removed. No. 01-24-00098-CV, 2025 Tex. App. LEXIS 6124 (Tex. App.—Houston [1st Dist.] August 14, 2025, no pet.)....more

Proskauer Rose LLP

Wealth Management Update - April 2026

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The April 2026 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.6%, which is 0.20% less than the March 2026 rate...more

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