State of Online Notarization as of March 30, 2020

The National Notary Association has a website that provides information about remote notarization, which it updates frequently. Key points made, as of March 30, 2020, are as follows. What States Currently Allow Remote Notarization: Currently, 23 states have passed remote notarization laws. Out of those states, 17 have laws that are in effect as of … Continue reading State of Online Notarization as of March 30, 2020

How the Final Regulations on Qualified Opportunity Funds Come Out on Trust and Estate Related Issues

By Kevin Matz On December 19, 2019, the U.S. Department of Treasury and the Internal Revenue Service (collectively, “the Treasury Department”) released long-awaited final regulations on qualified opportunity funds (“QOFs”) (the “final regulations”). The final regulations come on the heels of two tranches of proposed regulations, which generated more than 300 comment letters from organizations … Continue reading How the Final Regulations on Qualified Opportunity Funds Come Out on Trust and Estate Related Issues

Kevin Matz

Mr. Matz is a Partner at the law firm of Stroock & Stroock & Lavan LLP in New York City.  His practice is devoted principally to domestic and international estate and tax planning, family offices and qualified opportunity zone (QOZ) funds and he is a Fellow of the American College of Trust and Estate Counsel … Continue reading Kevin Matz

Haneman, Tax Incentives for Green Burial

Victoria Haneman has made available for download her research paper, Tax Incentives for Green Burial. The Abstract is as follows: Every living being is doomed to decay and die and decay some more. Death is inevitable, and the disposal of our dead is a fundamental global activity with the potential to have significant environmental impact. … Continue reading Haneman, Tax Incentives for Green Burial

Weisbord, Postmortem Defamation in a Society Without Truth for the Living

Reid K. Weisbord has made available for download his article, Postmortem Defamation in a Society Without Truth for the Living, 71 Rutgers U. Law Rev. 667 (2019). The Abstract is as follows: Defamation law limits the private action for reputational injury to plaintiffs who are alive at the time of disparagement. In a novel reform … Continue reading Weisbord, Postmortem Defamation in a Society Without Truth for the Living

Banta, Electronic Wills and Digital Assets: Reassessing Formality in the Digital Age (2019)

Natalie Banta has made available for download her article, Electronic Wills and Digital Assets: Reassessing Formality in the Digital Age, 71 Baylor Law Review 3 (2019). The Abstract is as follows: The law of Wills, dating back to 1540, is one of the last holdouts against the digital revolution. In 2019, a will in most … Continue reading Banta, Electronic Wills and Digital Assets: Reassessing Formality in the Digital Age (2019)

Wright & Emrick, Tearing Down the Wall: How Transfer-on-Death Real-Estate Deeds Challenge the Inter Vivos/Testamentary Divide

Danaya C. Wright and Stephanie Emrick have made available for download their article, Tearing Down the Wall: How Transfer-on-Death Real-Estate Deeds Challenge the Inter Vivos/Testamentary Divide, 78 Maryland Law Review 511. The Abstract is as follows: This Article will examine one of the most recent will substitutes, the transfer-on-death (“TOD”) real-estate deed. Nearly half of … Continue reading Wright & Emrick, Tearing Down the Wall: How Transfer-on-Death Real-Estate Deeds Challenge the Inter Vivos/Testamentary Divide