News & Analysis as of

Inter Vivos Gifts

Essay: The Inter Vivos Branch of the Worthier Title Doctrine

by GableGotwals on

Change for good reason is most appropriate. Sometimes it is superb, but change for the sake of change is usually wrong. It is regrettable and unjustifiable that an old and beneficial principle of law has been challenged as no...more

Texas Fiduciary Litigation Update 2015-2016

by Winstead PC on

David F. Johnson, lead writer for the Texas Fiduciary Litigator blog, spoke at the Tarrant County Probate Bar’s Litigation Seminar and presented “Fiduciary Litigation Update 2015-2016.” David discussed recent Texas precedent...more

Texas Fiduciary Litigation Update: 2015-2016

by Winstead PC on

The fiduciary field in Texas is a constantly changing area. Over time, statutes change, and Texas courts interpret those statutes, the common law, and parties’ documents differently. This paper is intended to give an update...more

The Double-Fraction Dilemma: Intent-Focused Inquiry Prevails

by Jackson Walker on

As the oil and gas industry has moved away from the legacy of the 1/8th royalty, double-fraction language has generated a multitude of disagreements as to whether a royalty interest should be construed as "fixed" or...more

Estate Did Not Own Real Estate Because Court Affirmed Finding Of Inter Vivos Oral Gift Of Real Estate

by Winstead PC on

In the Estate of Wright, the court of appeals affirmed a trial court’s finding of an oral gift of real estate. No. 14-14-00401-CV, 2015 Tex. App. LEXIS 12644 (Tex. App.—Houston [14th Dist.] December 15, 2015, no pet....more

Estate planning for young families - Flexibility is the key

Younger taxpayers are faced with a dilemma: Should they minimize gift and estate taxes through lifetime gifts? Or, should they keep assets in their estates to help ease the potential income tax burden on their heirs? The...more

How will the GST tax affect your estate plan?

A new grandparent often considers making a gift to the newest member of the family. However, before taking action, it’s important to understand how the generation-skipping transfer (GST) tax may affect an estate plan. The GST...more

Insight on Estate Planning - August/September 2014

In This Issue: - Unintended consequences: After divorce, review your estate plan to avoid surprises - Protecting your real estate assets - How will the GST tax affect your estate plan? - Estate...more

Significant Changes to New York Estate and Income Tax Enacted

We previously alerted you to proposed legislation affecting New York estate tax law, the tax treatment of gifts by New York residents, and New York income taxation of certain trusts. This month Governor Cuomo signed final...more

Insight on Estate Planning - August/September 2013

In This Issue: - Is your estate plan bulletproof? Techniques for avoiding litigation over your estate - A good reason to revisit your estate plan: Accounting for digital assets - Making gifts still matters, even...more

Taxpayers Wait Too Long For Assignment

by Charles (Chuck) Rubin on

If a taxpayer owns appreciated property and transferors it to another, and that successor owner sells the property, the gain from the sale is reportable by the successor owner, not the donor. However, if the gift occurs too...more

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