Creating a last will and testament is the first step in creating an estate plan – a critical planning tool to ensure that your wishes are honored and that your loved ones are cared for after your death....more
On June 6, 2024, the United States Supreme Court issued its decision in in Connelly, As Executor of the Estate of Connelly v. United States, (602 US ________). The decision involves the application of the federal estate tax...more
Can a person claiming to be the decedent’s biological child out of wedlock obtain a court order directing DNA testing of the decedent’s acknowledged children, in order to verify her claim? In Matter of Estate of McGuire, 203...more
The California Wrongful Death statute creates a legal claim when someone dies at the hands of a negligent, reckless, or intentional tort or a dangerous or defective product. Such incidents include...more
Trial attorney David Skidmore from Warner Norcross + Judd LLP’s Probate Litigation Practice Group, a subgroup of the firm’s Litigation and Dispute Resolution Practice Group, recently represented clients in a trial before the...more
Suppose that a loved one has been missing for years, for no reason at all, and without contacting family or accessing any of his or her assets. Sadly, this scenario is one that many families have had to confront in New York...more
While undue influence claims are commonly asserted in probate proceedings, especially with the increased prevalence of dementia and similar disabilities, two recent cases from New York’s Appellate Division illustrate how...more
I previously wrote that one of the most difficult periods in the lifecycle of a closely held business is the period following the death of an owner, due to the tension between the remaining owners wishing to continue the...more
Estate Tax – It’s a Killer- One of the reasons often given for eliminating the estate tax is the substantial economic burden it places upon the estate of a deceased business owner and upon the business itself. Specifically,...more
What happens to social media accounts when an individual dies? As social media is a growing source of revenue for individuals, from influencers to public figures, and the dominant means of how people document their lives, it...more
Power of Attorney Did Not Provide Authority to Create a Trust on Behalf of the Elder Who Granted the Power of Attorney - Barbetti v. Stempniewicz, 490 Mass. 98 (Sup. Jud. Ct. June 28, 2022) Does a power of attorney...more
CASES OF NOTE - GRAVE MATTERS: THE PROTECTION OF PROPERTIES CONTAINING BURIAL SITES - Church of the Holy Spirit of Wayland v. Heinrich, 2022 WL 1419702, 101 Mass. App. Ct. 32 (2022)....more
When it comes to selecting trustees, families often choose family members to serve in this role. There are plenty of great reasons to use a family member, and trustee roles can provide useful experience in teaching the next...more
Part 1 of our Serving as a Trustee series - Being asked to serve as a trustee is an honor. It demonstrates respect for your skills, honesty, judgment and character. When asked, your first inclination likely is to accept,...more
In a recent opinion from the United States Bankruptcy Court for the Eastern District of California, Judge Christopher Klein sanctioned a decedent’s estate’s representative and its lawyer for frivolously and repeatedly...more
There are many factors to consider when planning your estate in the event of your incapacitation or death. While discussions regarding traditional assets are crucial in the planning process, other factors should also be taken...more
Courts greatly appreciate when parties settle their disputes by agreement. Settlements alleviate the courts of the burden of overwhelming caseloads, and further the public policy of encouraging parties to order their affairs...more
This newsletter is intended to keep readers informed about developments in probate and fiduciary litigation in Massachusetts and New York. Intentional Interference and Unjust Enrichment Claims in Connection with a Trust...more
February 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts....more
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
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
Daughter with Power of Attorney Had Burden to Show No Undue Influence over Father - Coscia v. Sweezey, 2021 WL 4765696 (Mass App. Ct. October 13, 2021) - Does holding a power of attorney from a parent in declining...more
In general, the party tasked with defending a decedent’s Will during a Will contest, which is typically the executor, is entitled to the reimbursement of counsel fees that they incur in defending the Will on behalf of the...more
This newsletter is intended to keep readers informed about developments in probate and fiduciary litigation in Massachusetts and New York. Decedent’s New York Residence at Time of Death Does Not Create Jurisdiction in New...more
In the recent case Matter of Lee, New York County Surrogate’s Court granted a motion for summary determination that decedent’s father was disqualified as a distributee and beneficiary for failure to support decedent pursuant...more