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Estate Planning

Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the... more +
Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process.  less -
Hogan Lovells

HL UK Pensions Law Digest 9 April 2026

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Pension Schemes Bill: what next? On 26 March 2026, the Pension Schemes Bill completed its passage through the House of Lords with Third Reading. A number of minor consequential amendments were passed at this stage but,...more

Lasher

Gray Divorce, Strangers, and Why So Many Long Marriages Are Ending Now

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In recent years, divorce has been quietly changing. While divorce rates among younger couples have declined, divorce later in life—often called “gray divorce”—has risen steadily, reshaping how families, finances, and futures...more

Goulston & Storrs PC

Probate & Fiduciary Newsletter - April 2026

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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

Whiteford

What Happens If You Die Without a Will in Virginia?

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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

Cozen O'Connor

No Contest Clauses Do Not Work in Florida

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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

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

Warner Norcross + Judd

Estate Planning Focus — Spring 2026

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Recently, the Michigan Supreme Court, in Resort Properties Co-Operative v. Township of Waterloo, clarified when transfers of ownership of an entity results in an uncapping of the taxable value of real property owned by the...more

Warner Norcross + Judd

Creating a Life Plan for Loved Ones with Special Needs

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Nearly 60% of Americans rely on Medicaid at some point in their lives, and roughly 15% of non-institutionalized adults between the ages of 21-64 receive Supplemental Security Income (SSI) at any given moment. These programs...more

Warner Norcross + Judd

Teaching Beneficiaries How to Manage Inherited Wealth

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Most people know the proverb "shirtsleeves to shirtsleeves in three generations." It describes a cycle: The first generation builds wealth through hard work, the second enjoys it and the third squanders it, returning the...more

Tucker Arensberg, P.C.

Special Tax Considerations for Passing on a Family Business 

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As the son of a former business owner, I understand how crucial it is to plan for the future, whether that be passing down your business or preparing for a transition. As a business owner, the decision of how to transfer your...more

Warner Norcross + Judd

Estate Planning and the “Big Beautiful Bill”

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On July 4, 2025, President Trump signed the "One Big Beautiful Bill" Act (OBBBA) introducing major changes affecting high-net-worth individuals, family businesses and family offices. The bill impacted a variety of tax areas,...more

Warner Norcross + Judd

Plan Ahead: Protect Your Children and Retirement Assets

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Many young couples with a house, bank accounts and some retirement savings often assume all they need is "a super simple estate plan, nothing fancy." If only! Unfortunately, most new parents fail to consider the...more

Lathrop GPM

Eighth Circuit Upholds Application of California Law to Unsettle an Arkansas Settlement Agreement

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It is not common for federal circuit courts to rule on trust litigation, and it’s even less common for a federal circuit to analyze trust law outside of its jurisdiction. ...more

Holland & Knight LLP

Trustees and ASCs: OIG OKs Proposed Estate Planning Transfers

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The U.S. Department of Health and Human Services (HHS) Office of Inspector General (OIG) issued a favorable advisory opinion on March 4, 2026, with respect to proposed ownership transfers in a Medicare-certified ambulatory...more

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

A Trust-Instrument Scrivener’s Practical Guide to Avoiding the Problematic and Doctrinally Unsettled

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The 2027 Edition of Loring and Rounds: A Trustee’s Handbook, due out in mid-December of 2026, is a work in progress. Chapter 10 is being repurposed to house a one-stop digest and compilation for trust scriveners of the...more

Cozen O'Connor

Drawing the Line on Speculative Will Challenges: Lessons from Opsal Estate for British Columbia Estate Litigation

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Estate disputes often arise when disappointed beneficiaries challenge the validity of a will based on alleged lack of capacity, undue influence, or suspicious circumstances. While some claims raise legitimate concerns that...more

Stange Law Firm, PC

Understanding pour-over wills: How they work with revocable trusts

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What Is a Pour-Over Will? When people begin estate planning, they often think first about a simple will. While a will is an important document, it may not always provide the most efficient way to transfer assets after...more

Stark & Stark

Business Succession: Integrating Buy‑Sell Agreements

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For many business owners in New Jersey and Pennsylvania, the company you’ve built over the years represents far more than a line item on a balance sheet. It is often your life’s work, your retirement strategy, and the legacy...more

Kohrman Jackson & Krantz LLP

Leveraging Unused Estate Tax Exemption with Incomplete Gift Trusts and General Powers of Appointment

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Recent legislative developments, including the One Big Beautiful Bill Act (OBBBA) and the resulting expansion of the federal lifetime gift and estate tax exemption, have created a significant planning window for...more

Akerman LLP - Health Law Rx

Anti‑Kickback Statute Implications of Physician Estate Planning: OIG Approves Retirement Plan Involving ASC Ownership Transfers

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On March 9, 2026, the U.S. Department of Health and Human Services Office of Inspector General (OIG) issued a favorable advisory opinion regarding a retiring physician’s transfer of ownership interests in a Medicare-certified...more

Stevens & Lee

Effective April 1, 2026: New Jersey Law Permits Proposed Guardians to File Prior to a Minor’s 18th Birthday

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State laws governing the procedure for the appointment of guardians, a key component in elder law and disability law disciplines, also intersect with health care law. Generally, we think of health care law as encompassing the...more

Winstead PC

Court Granted Mandamus Relief To Require A Plaintiff To Answer Discovery In A Trustee Removal Dispute

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In In re Gruss, Shawn Gruss was appointed trustee of the Gallagher Family Trust in 2016. No. 14-25-00098-CV, 2025 Tex. App. LEXIS 6596 (Tex. App.—Houston [14th Dist.] August 25, 2025, original proceeding)....more

Loeb & Loeb LLP

The Sports Law Playbook: Gifting Issues for Athletes

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Welcome to the March 2026 edition of The Sports Law Playbook. In this issue, we explore key tax considerations and gift planning strategies for athletes looking to give back to the people and communities that have supported...more

Katten Muchin Rosenman LLP

Three Wealth Transfer Strategies Every Business Owner Needs To Know - The Great Wealth Transfer: Strategies for Succession, Legacy...

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It is estimated that $1.5 to $2 trillion is passed annually to younger generations. As the "Great Wealth Transfer" continues, family business owners face a distinct set of personal and sometimes conflicting wealth transfer...more

Cozen O'Connor

A Caution About Using AI Tools During Estate Planning

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Artificial intelligence (AI) tools are everywhere and they can be useful. However, a recent federal court decision serves as an important warning: information you share with an AI platform may not be private or legally...more

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