PODCAST: Williams Mullen's Benefits Companion - Exploring the Value of Qualified Default Investment Alternatives
Legal Alert | DOL Opens ESG Door: What Does It Mean for Plan Fiduciaries?
PODCAST: Williams Mullen's Benefits Companion - What Constitutes Plan Assets Under ERISA?
Corporate Fiduciaries Holding Cryptocurrency - Digital Planning Podcast
Legislation Discussion with PA State Senator Tom Killion
Discussion of PA’s Revised Uniform Fiduciary Access to Digital Assets Act
Timely insights into the latest developments in wealth transfer, estate administration, trust planning, and estate tax portability. Join the Williams Mullen Private Client & Fiduciary Services team for our 17th Annual...more
This presentation will address fiduciary issues that Texas courts resolved during the review period of summer of 2024 to summer of 2025. The presentation will review the following issues: whether a party has a right to jury...more
The Spotlight strives to provide a forum to discuss the latest news and compelling issues impacting fiduciaries and those to whom fiduciaries owe duties. Whether you are an officer, director, trustee, beneficiary, trust...more
Lathrop GPM attorneys Allie Itami and Sara Hire will walk through key legal and tax considerations that arise when retirement accounts grow beyond personal retirement needs. From alternative investments to estate tax...more
The law of trusts originated in equity to evade the constraints of common law; it was a part of property law in which one person held legal title to assets and another held equitable title. The person holding legal title...more
Two recent Michigan Court of Appeals cases delve into what it takes to successfully pursue an undue influence claim. In re Sherrod Estate, No 369863, 2025 WL 855275 (Mich Ct App Mar 18, 2025) (unpublished) and In re Estate of...more
When hostilities break out between individual co-trustees, incumbent trust counsel faces a representation conundrum. In §8.8 of Loring and Rounds: A Trustee’s Handbook (2025), see appendix below, we grapple with the...more
While PC software programs are a practical improvement over the trustee’s hard-copy ledger book, when it comes to keeping track of trust income and principal these programs still require serious clerical monitoring on the...more
The North Carolina Court of Appeals’ recent decision on December 3, 2024 in Abitol v. Clark highlights the critical role of clear drafting in estate planning and raises novel legal questions regarding the inheritance rights...more
In its recent decision in Ingram v Kulynych Estate, the Court of Appeal for Ontario clarified the timeline for bringing equitable trust claims against estates, concluding that such claims are subject to the two-year...more
When a loved one dies, the last thing you want to deal with is a lawsuit, or have your heirs inherit a lawsuit. After the death of a maternal or paternal figure that keeps the family together, tensions flare between siblings...more
Once you have taken the essential step in formulating your estate plan, you must name an executor of your Will. Whom should you designate for this significant role, and what is expected of them?...more
In In re Estate of Maun, a brother sued his sister’s estate for her performance as executrix of their mother’s estate since the late 1980s. No. 13-22-00576-CV, 2024 Tex. App. LEXIS 52 (Tex. App.—Corpus Christi January 4,...more
Guardians are a type of fiduciary appointed for a minor child or individual determined incapacitated by the courts. When appointed by a Last Will and Testament (“Will”), they are commonly known as testamentary guardians....more
Because so many things can change with time, we recommend that our clients review their estate plans every three to five years and update plans as needed. These periodic reviews help to ensure that your affairs are in order,...more
In this webinar, the presenter will discuss tax-savings tools that can be used between now and March 5 when preparing 2023 returns. Our presenter will provide a top-ten list of planning tips to help trusts and estates save...more
This course is drawn from Steve Gorin’s 4th quarter 2023 newsletter. The Corporate Transparency Act requires disclosure of beneficial owners, but how do you decide whether a fiduciary or beneficiary needs to be listed? We...more
This update will address the following issues: whether a party has a right to jury trial in trust modification and other similar actions, what are the standards for pretrial receivership and injunctive relief in trust...more
Next week is National Estate Planning Awareness Week. This week was designated by Congress in 2008 as a means to educate, and to remind, U.S. citizens about estate planning. In reality, its purpose is to encourage people to...more
In the last alert, we reviewed the responsibilities of an executor. In this next introductory review, we will discuss the role of a trustee. Before we define the role of a trustee, we must explain the definition of a...more
Estate planning in a digital world - Today, virtually everyone owns (or licenses) digital assets, from email and social media accounts to digital photos and videos to online banking and brokerage accounts. Unlike...more
SECURE 2.0 provides a boost to your retirement and estate plans - The SECURE 2.0 Act of 2022 (SECURE 2.0) expands on the changes made by the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act)....more
As part of the estate planning process, clients nominate trusted friends or family members (or sometimes, banks or other institutions, depending on the role) to serve key roles: Executor, Trustee, Guardian, Agent under a...more
In Austin Trust Co. v. Houren, beneficiaries of a trust executed a family settlement agreement with the former trustee’s estate. No. 21-0355, 2023 Tex. LEXIS 285 (Tex. March 23, 2023)....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