Do-It-Yourself Wills by David Horton (Nov. 6, 2019)

David Horton has made his paper, Do-It-Yourself Wills, available for download. This article was published as a part of the UC Davis Law Review. The abstract of this article, available on SSRN, reads as follows: Although most testators hire lawyers, others draft their own wills. Some try to comply with the Wills Act, which requires … Continue reading Do-It-Yourself Wills by David Horton (Nov. 6, 2019)

IRS Launches Free File (Jan. 13, 2020)

In IR-2020-6, the IRS announced its free file program. It's announcement reads as follows: Most taxpayers can get an early start on their federal tax returns as IRS Free File – featuring brand-name online tax providers − opens today at IRS.gov/freefile for the 2020 tax filing season. Taxpayers whose adjusted gross income was $69,000 or less in 2019 – … Continue reading IRS Launches Free File (Jan. 13, 2020)

Est. of Agnes Skeba v. US, 2019-2 USTC ¶60,717 (Oct. 3, 2019): De Novo Std Applied to Estate's Reasonable Cause Claim

In Est. of Agnes Skeba v. US, 2019-2 USTC ¶60,717 (Oct. 3, 2019), the US District Court for the District of New Jersey applied a de novo standard of review to determine whether an estate demonstrated reasonable cause and not willful neglect in failing to timely file its federal estate tax return. Before the deadline for … Continue reading Est. of Agnes Skeba v. US, 2019-2 USTC ¶60,717 (Oct. 3, 2019): De Novo Std Applied to Estate's Reasonable Cause Claim

Discretion and Equitable Compensation by Simone Degeling (Nov. 21, 2019)

Simone Degeling has made her paper, Discretion and Equitable Compensation, available for download. This article was published as a part of Simone Degeling and Jason NE Varuhas Equitable Compensation and Disgorgement of Profit. The abstract of this article, available on SSRN, reads as follows: This chapter considers the ambit of equitable compensation. As an equitable … Continue reading Discretion and Equitable Compensation by Simone Degeling (Nov. 21, 2019)

Non-Charitable Purpose Trusts: The Missing Right to Forego Enforcement by Kelvin F.K. Low (Jan. 3, 2020)

Kelvin Low has made his paper, Non-Charitable Purpose Trusts: The Missing Right to Forego Enforcement, available for download. This article was published as a part of Cambridge University Press. The abstract of this article, available on SSRN, reads as follows: Orthodox trust law invalidates non-charitable purpose trusts on the basis of the beneficiary principle. However, … Continue reading Non-Charitable Purpose Trusts: The Missing Right to Forego Enforcement by Kelvin F.K. Low (Jan. 3, 2020)

Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2019

Bessemer Trust has released Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2019. Bessemer's announcement begins as follows: In an annual tradition, Ron Aucutt has identified what he views as the top ten estate planning and estate tax developments of 2019 and has provided context and analysis for each item.This analysis addresses … Continue reading Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2019

How Trust-Like Is Russia's Fiduciary Management? Answers from Louisiana by Markus G. Puder (Dec. 6, 2019)

Markus Puder has made his paper, How Trust-Like Is Russia's Fiduciary Management? Answers from Louisiana, available for download. This article was published as a research paper at Loyola University New Orleans College of Law. The abstract of this article, available on SSRN, reads as follows: This article introduces Russia's legal concept of “fiduciary management” - … Continue reading How Trust-Like Is Russia's Fiduciary Management? Answers from Louisiana by Markus G. Puder (Dec. 6, 2019)