Wills, Executors, Surviving Spouse

Home Is Where You Lay Your Sombrero – Spouse Who Lives Abroad Cannot Serve as Administrator of Husband’s Estate

Downey Brand LLP on 1/20/2023

Here’s another reason (uno más in Spanish) to create and properly execute a will. If your spouse or other trusted designee lives out of the country when you die, he or she won’t be eligible to administer your California...more

Don’t Let Your Dead Body Become “A Loose Ball.”

Fox Rothschild LLP on 9/22/2022

Forgive the title but this is written amidst the Eagles-Vikings game and on the same date as Queen Elizabeth’s funeral. Commentators noted that the Queen’s final event was more than a generation in the planning and was...more

Immortal Right — Income Beneficiary’s Entitlement to Accounting Continues after Death

Downey Brand LLP on 5/3/2021

Many California trusts confer a lifetime right to income on a person (often the surviving spouse) with the remainder passing to designated survivors upon the income beneficiary’s death. When the income beneficiary dies, is it...more

Personal Representatives and Fiduciaries: Executors, Administrators and Trustees and Their Duties

White and Williams LLP on 1/30/2019

The death of a loved one or close friend is a traumatic experience. In addition to the emotional anguish, those who are charged with dealing with the decedent’s personal and financial affairs following death are often left...more

Understanding the contents of a will

Adler Pollock & Sheehan P.C. on 8/1/2018

No estate plan is complete without a will. But what provisions should be included in it? This article explores the basic provisions of a will and how it should address estate taxes and specific bequests. A sidebar discusses...more

Wealth Management Update - December 2016

Proskauer Rose LLP on 12/14/2016

December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The December § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more