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

Can Executors Keep Secrets From Beneficiaries?

Gray Reed on

Following the untimely death last year of his father Big Daddy Bux due to COVID-19, brother Hustler Bux was appointed independent executor of Big Daddy’s Will. When Hustler asked for a judicial discharge, sister Kathy...more

Blank Rome LLP

2022 California Estate and Tax Planning Newsletter

Blank Rome LLP on

Our annual estate and tax planning newsletter discusses certain concepts and techniques that should be considered in 2022 by our clients and friends in California. Perhaps the most important recent development was the failure...more

Dentons

On structures and structuring Part 1: 101 questions family offices should ask their lawyer

Dentons on

Family offices are looking for new ways to improve their structures and revisit legal strategies. Proper strategic and legal planning provide enormous benefits. Yet it can be difficult for family offices to do so...more

Bowditch & Dewey

Will Massachusetts Finally Overhaul the Estate Tax?

Bowditch & Dewey on

Estate taxes are generally thought of as a tax on the wealthy, but wealthy is a relative term. The Massachusetts Estate Tax applies to a surprisingly large portion of the middle class, not just the top 1%. The estate tax is...more

Dentons

Family office strategic considerations - pivotal questions family offices should ask their lawyer

Dentons on

As family offices look for ways to improve their structures and revisit their legal strategies, we offer the following set of questions to help you engage with your legal team. Please note that this is not a comprehensive...more

Farrell Fritz, P.C.

The Court of Appeals Takes a Look at an Undue Influence Claim from a Non-Jury Trial

Farrell Fritz, P.C. on

The COVID-19 pandemic has forced litigants to wrestle with the dilemma of waiting for a jury trial or moving forward more expeditiously by way of a bench trial.  Recently, the Appellate Division, Fourth Department, and the...more

Stoel Rives LLP

Gift Planning in 2022

Stoel Rives LLP on

Each year, the IRS considers inflationary adjustments to the estate and gift tax exemption amount and gift tax annual exclusion amount. As you consider estate planning or making gifts during the new year, here are the numbers...more

Keating Muething & Klekamp PLL

Estate Planning for Digital Assets (and not just your crypto!)

Cryptocurrency - There are currently more than 4,000 different types of cryptocurrency. Bitcoin, Ethereum, and even Dogecoin are among the most well-known. As cryptocurrency continues to become more mainstream, its value...more

Dentons

Client Quick-Hit Alert -- New Year, New Estate & Gift Tax Exemptions

Dentons on

This new year brings us new Estate & Gift Tax exemptions, as well as new estate planning opportunities. The federal gift & estate tax exemption has increased from $11.7 million in 2021 to $12.06 million in 2022....more

Weiner Brodsky Kider PC

CA Enacts Amendments Applicable to Revocable Transfer on Death Deeds

Recently, California enacted Senate Bill No. 315, which amends existing law by, among other things: (1) extending the sunset date governing the effectiveness of new transfer on death (TOD) deeds from January 1, 2022, to...more

Bilzin Sumberg

Domestic and International Private Clients and their Closely Held Companies: Update on the Corporate Transparency Act

Bilzin Sumberg on

In a blog post early last year,  we reported on the passage of the Corporate Transparency Act (“CTA”) enacted on January 1, 2021, as part of the National Defense Authorization Act for Fiscal Year 2021. As previously...more

Dentons

Uruguay: a growing family office investment destination in Latin America

Dentons on

Uruguay is among the wealthiest countries in South America, with the second-largest per capita GDP in the continent, ahead of its two neighbors with the biggest economies in the region—Brazil and Argentina—and second only to...more

Rivkin Radler LLP

Wendy And Jen Wreck the Movies – Citizen Kane (1941) Or Deposit Money, Not Children, in the Bank

Rivkin Radler LLP on

“Legendary was the Xanadu where Kubla Kahn decreed his stately pleasure dome.” Legendary too were the colossal errors made by Mary Kane in this celebrated classic movie which follows a journalist as he tries to uncover the...more

Faegre Drinker Biddle & Reath LLP

Indiana Court of Appeals Invalidates Trust for Failure to Identify Trust Beneficiary

Recently, the Indiana Court of Appeals decided the case of Wilson v. Wilson. The case involved the last will and testament (“Will”) of decedent Terrel Wilson, Sr. (“Terrel Sr.”), which purported to create a trust....more

Downey Brand LLP

Blast from the Past – Trusts Subject to Medi-Cal Reimbursement

Downey Brand LLP on

We begin the year with a case, Riverside County Public Guardian v. Snukst (2022) ___ Cal.App.5th ___, involving an elder with dementia who received Medi-Cal benefits. The case, a blast from the past, illustrates how the...more

Lowenstein Sandler LLP

The Case of the Disappearing Trust

Lowenstein Sandler LLP on

Lowenstein Sandler lawyer Joseph Romano and investment advisor Julie Jackson discuss creating, managing, and investing trusts, plus how to keep a child with a trust from turning into a trust fund baby. Speakers: Warren...more

Adler Pollock & Sheehan P.C.

Take Full Advantage of Your Annual Gift Tax Exclusion

Did you know that one of the most effective estate-tax-saving techniques is also one of the simplest and most convenient? By making maximum use of the annual gift tax exclusion, you can pass substantial amounts of assets to...more

Farrell Fritz, P.C.

The Answer is Almost Always No

Farrell Fritz, P.C. on

Following up on the question posed in a post from a few years ago: when clients ask whether they can “sue for legal fees,” the courts continue to reiterate that the answer is almost always no; that the American Rule still...more

Pullman & Comley, LLC

What Now? Estate Planning in 2022

Pullman & Comley, LLC on

After months of speculation, 2022 began with no new federal estate and gift tax legislation.  As the proposed legislation wended its way through the legislative process in 2021, the major proposed changes to federal estate...more

Freeman Law

The IRS’s Renewed Focus on Abusive Trust Arrangements

Freeman Law on

Taxpayers have long utilized trust arrangements for the transfer of wealth to beneficiaries or for the protection of assets from creditors.  Generally, there is nothing nefarious about these types of arrangements.  Rather,...more

Thompson Coburn LLP

[Webinar] IRS Procedural Update; Buy-Sell Development; Loan Guarantees - January 25th, 12:00 pm - 1:30 pm CST

Thompson Coburn LLP on

Drawn from Steve Gorin’s 4th quarter 2021 newsletter, this course discusses certain recent IRS developments in tax practice, a recent case on using life insurance to fund buy-sell agreements, and recent cases on loan...more

Davis Wright Tremaine LLP

Prenuptial Agreements Can Help Protect Your Family Business

While a prenuptial agreement might not be on the wedding checklist, family business owners—and their children who might own or participate in the business—are often advised to prepare one as part of the marital process....more

Freeman Law

The Claim-Of-Right Deduction: Grantor Trust’s Prohibited Sale of Restricted Stock Did Not Give Rise to Relief Under Section 1341

Freeman Law on

In the recent case of Heiting v. United States, the Seventh Circuit Court of Appeals denied the taxpayer’s claim-of-right deduction pursuant to Internal Revenue Code section 1341.  The case stemmed from the taxpayer’s attempt...more

Dentons

New Year, New Estate / Gift Tax Exemptions

Dentons on

Federal estate / gift tax exemption increases from $11.7 million in 2021 to $12.06 million in 2022... New York estate tax exemption increases from $5.93 million in 2021 to $6.11 million in 2022...more

Rivkin Radler LLP

Gifting Business Interests Before Selling the Business? Think Valuation

Rivkin Radler LLP on

Counting the Days?- We are 302 days away from the national mid-term elections, to be held November 8, 2022, yet the first full week of the new year has already highlighted some of the economic issues with which the...more

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Updated: Dec 28, 2021:

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Updates to This Policy

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Contacting JD Supra

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