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Wills, Trusts, & Estate Planning Science, Computers & Technology

Read Wills, Trusts, & Estate Planning updates, articles, and legal commentary from leading lawyers and law firms:
Adler Pollock & Sheehan P.C.

Behold the 21st Century Will: The E-Will!

A will is commonly drafted in a lawyer’s office in the presence of witnesses and a notary public. However, this scene is slowly changing with the rising popularity of electronic wills (e-wills). Before you choose to use an...more

Wendel Rosen LLP

Intentionally Defective Grantor Trust: Income Tax Issues

Wendel Rosen LLP on

An intentionally defective grantor trust (“IDGT”) can be beneficial for transferring wealth and reducing estate taxes. With a transfer of assets to an IDGT, the settlor effectively removes those assets from the settlor’s...more

Foster Garvey PC

House of Representatives 5376: Current Tax Legislation Pending in the U.S. House of Representatives

Foster Garvey PC on

...The federal tax laws are certainly about to change. With the need to raise revenue as a top priority for the Biden Administration, everyone is expecting dramatic changes to the Internal Revenue Code. Tax legislation is...more

Troutman Pepper

Interview With Ayesha Minhaj, Google - Digital Planning Podcast

Troutman Pepper on

Listen to our digital planning podcast and learn about all things “digital” as to estate planning, business planning, and estate administration. Your hosts — attorneys Jennifer Zegel, Ross Bruch, and Justin Brown — will guide...more

Conyers

Trust and Estates Law & Tax Journal Article – When can an offshore court act as an auxillary court?

Conyers on

Offshore: What is appropriate? Robert Lindley and Wesley O’Brien discuss cases where offshore family courts act as auxiliaries to those onshore - Generally, for a foreign judgment to be capable of enforcement in an...more

Schnader Harrison Segal & Lewis LLP

Proposed Changes to Federal Tax Code Affecting Tax and Wealth Management Clients

On September 13, 2021, the U.S. House Ways and Means Committee (the “Committee”) released a draft of proposed changes to the federal tax code, including significant changes affecting trusts, estates, gifts and tax rates,...more

Burns & Levinson LLP

Managing Your Favorites in Your Estate Plan

Burns & Levinson LLP on

When it comes to creating your estate plan, how do you decide who to name as fiduciaries? How do you determine how to dispose of assets when you have favorite relatives? These are common issues that typically arise in...more

Chambliss, Bahner & Stophel, P.C.

The Perils and Pitfalls of Do-It-Yourself Special Needs Planning

Among the costs of caring for a dependent with special needs are the fees for professional advice. Some families are tempted to save on these costs by setting up a plan on their own. This can be attractive because so much...more

Fox Rothschild LLP

CONVEYANCES OF MARITAL PROPERTY INTO TRUSTS Superior Court Holds Such Gifts May Be Fraudulent

Fox Rothschild LLP on

The Superior Court issued a non precedential decision on September 21 grappling with a question that has lingered since Pennsylvania adopted equitable distribution forty years ago. What happens to transfers of marital assets...more

Winstead PC

Fiduciary Litigation Update 2020-2021 - Presentation

Winstead PC on

David Johnson presented his paper entitled “Fiduciary Litigation Update 2020-2021” to the Texas Bankers Association’s Wealth Management & Trust Conference on September 30, 2021. This presentation covered recent statutory...more

Winstead PC

Practical Issues Concerning Power of Attorney Transactions - Presentation

Winstead PC on

David F. Johnson presented his paper “Practical Issues Concerning Power of Attorney Transactions” to the Annual Legal Conference 2021 hosted by the Texas Bankers Association and the Southwest Association of Bank Counsel on...more

Greenbaum, Rowe, Smith & Davis LLP

The Implications for Estate Planning of Proposed Tax Provisions of the Build Back Better Act

What You Should Know •The House Ways and Means Committee has approved the tax provisions of President Biden’s Build Back Better Act, a significant first step towards passage. •If passed as drafted, the proposed...more

Robins Kaplan LLP

The Robins Kaplan Spotlight, Vol. 6 No. 3, Fall 2021 - Update on DOL Fiduciary Rule

Robins Kaplan LLP on

President Obama and his Department of Labor revived the concept of the fiduciary rule in April of 2015. The subsequent rulemaking process included thousands of pages of commentary, petitions, and days of hearings that...more

Downey Brand LLP

Trust Modification/Amendment Procedure Now Unsettled in California

Downey Brand LLP on

The Legislature and courts endeavor to create well-defined laws, lest we devolve into the governance of Emperor Nero, who reputedly posted edicts high atop columns so as to be painfully difficult for the masses to read. As...more

Winstead PC

Court Reversed Trial Court On Interpretation Of Trust Regarding Per Stirpes Versus Per Capita Distributions

Winstead PC on

In In the Interest of Riley Family Revocable Trust, a trustee filed suit for a declaration regarding who takes in the distribution of remaining trust property. No. 13-20-00084-CV 2021 Tex. App. LEXIS 5839 (Tex. App.—Corpus...more

Dentons

Private Wealth Insights

Dentons on

La pianificazione patrimoniale e successoria (cross border e domestica), la corretta gestione del patrimonio e degli investimenti e la protezione degli assets dalle innumerevoli vicende che potrebbero pregiudicarli, sono...more

Robins Kaplan LLP

The Robins Kaplan Spotlight, Vol. 6 No. 3, Fall 2021 - Context Matters: Fiduciaries and the Rule Against Self-Dealing

Robins Kaplan LLP on

Fiduciary duties can arise out of many different relationships. Aside from defining the terms of the fiduciary’s responsibilities, the nature of that relationship can provide important policy context in the event of a...more

Chambliss, Bahner & Stophel, P.C.

Spendthrift Trusts: An Effective Strategy for Avoiding Spooky Pitfalls

As we prepare for the Halloween season, there are many reasons to be on edge. These fears may involve ghosts and goblins for some, while others may view estate planning as frightening. Although I have yet to find an effective...more

Shutts & Bowen LLP

How to Apply for FEMA’s COVID-19 Funeral Assistance

Shutts & Bowen LLP on

COVID-19 is an unprecedented global pandemic that has impacted all aspects of normal life. To defray expenses for those hit the hardest by COVID-19, the Federal Emergency Management Agency (FEMA) is reimbursing funeral...more

Gould & Ratner LLP

Potential Changes Coming to Grantor Trust Rules

Gould & Ratner LLP on

The U.S. House of Representatives bill released last month proposes several changes to the current rules governing trusts where the grantor pays the income tax, but the value of which is not included in the grantor’s estate...more

Flaster Greenberg PC

Do I Have To Pay For My Parent’s Care?

Flaster Greenberg PC on

Adult children often ask, do I have to pay for my parent’s care? That depends. If you have taken control of your parent’s assets and income, absent a provision in a durable power of attorney allowing you to gift your...more

Weintraub Tobin

Governor Gavin Newsom Signs Sweeping Conservatorship Reform Bill

Weintraub Tobin on

On September 30, 2021, Governor Gavin Newsom signed California AB 1194 amending numerous statutes pertaining to conservatorships. The following are highlights: Internet Posting of Fees of Licensed Professional...more

Proskauer Rose LLP

Wealth Management Update - October 2021

Proskauer Rose LLP on

October 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - Federal interest rates increased slightly for October of 2021. The October applicable...more

Winstead PC

Update - Tax Proposals of the House Ways and Means Committee: Reconciliation Bill to Target Trusts, Estates, and the Wealthy

Winstead PC on

Last month, the House Ways & Means Committee (the "Committee") approved draft legislation (the “Legislation”) as part of Congress' ongoing $3.5 trillion budget reconciliation process. The Legislation includes significant tax...more

Robins Kaplan LLP

The Robins Kaplan Spotlight, Vol. 6 No. 3, Fall 2021 - Are All Fiduciaries Created Equal?

Robins Kaplan LLP on

Acquiring a “fiduciary” title comes with special obligations. But while all fiduciaries share a high-level similarity—a duty to someone else—the duties of a fiduciary can vary widely from one context to another. Some of the...more

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JD Supra Privacy Policy

Updated: Apr 27, 2021:

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Links to Other Websites

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Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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California Privacy Rights

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Access/Correct/Update/Delete Personal Information

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Changes in Our Privacy Policy

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Contacting JD Supra

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We use cookies and other tracking technologies to:

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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