J.M. Coppieters: Trust Planning and the Washington State Capital Gains Tax (October 15, 2021)

J.M. Coppieters, of Scarff Law Firm PLLC, has made available for download his article, “Trust Planning and the Washington State Capital Gains Tax”, published in the Seattle University Law Review. The abstract is as follows: On April 25, 2021, the Washington State Legislature enacted a new state capital gains tax. Before now, Washington state has … Continue reading J.M. Coppieters: Trust Planning and the Washington State Capital Gains Tax (October 15, 2021)

Wealth Counsel: Everyday Estate Planning and The Build Back Better Act (October 8, 2021)

Wealth Counsel has published an article on the effects of the Build Back Better Act that estate planners should be aware of to help their clients. The article begins as follows: Many estate planning attorneys are following the news about the Build Back Better Act (the Act) and how it could affect their clients. This … Continue reading Wealth Counsel: Everyday Estate Planning and The Build Back Better Act (October 8, 2021)

Current Developments in Estate Planning and Business Law: October 2021 (October 15, 2021)

According to Wealth Counsel, From the release of the Build Back Better Act to the expansion of the federal COVID-19 economic injury disaster loan program for businesses, we have recently seen significant developments in estate planning and business law. To ensure that you stay abreast of these legal changes, we have highlighted some noteworthy developments … Continue reading Current Developments in Estate Planning and Business Law: October 2021 (October 15, 2021)

Sarthak Sharma: Dilution of the Doctrine of Survivorship (May 2021)

Sarthak Sharma , of O. P. Jindal Global Law School, has made available for download his article, Dilution of the Doctrine of Survivorship , published in the Indian Journal of Law and Legal Research. The abstract is as follows: The doctrine of survivorship was a model of property division, prevalent in the Mitakshara school of … Continue reading Sarthak Sharma: Dilution of the Doctrine of Survivorship (May 2021)

NY Times: The City of London Is Hiding the World’s Stolen Money (October 11, 2021)

Nicholas Shaxson in his New York Times article, discusses the Pandora Papers and how it has exposed Britain’s role in money laundering. His article, “The City of London Is Hiding the World's Stolen Money”, begins as follows: In 1969, two years after the Cayman Islands, a British territory, passed its first law to allow secretive offshore trusts, … Continue reading NY Times: The City of London Is Hiding the World’s Stolen Money (October 11, 2021)

Business Law Prof Blog: Guest Post by Itai Fiegenbaum – How Overturning Gentile Widens the Controlling Shareholder Enforcement Gap (October 9, 2021)

Professor Itai Fiegenbaum, of Willamette University College of Law, on the Business Law Prof Blog, has made available for download his article, “Guest Post by Itai Fiegenbaum - How Overturning Gentile Widens the Controlling Shareholder Enforcement Gap.” The abstract is as follows: Minority expropriation by a controlling shareholder manifests in a variety of forms. Controllers … Continue reading Business Law Prof Blog: Guest Post by Itai Fiegenbaum – How Overturning Gentile Widens the Controlling Shareholder Enforcement Gap (October 9, 2021)

Carlena Tapella (Weintraub Tobin LLP): Governor Gavin Newsom Signs Sweeping Conservatorship Reform Bill (October 7, 2021)

Carlena Tapella, of Weintraub Tobin LLP, has made available fordownload her article, "Governor Gavin Newsom Signs Sweeping Conservatorship Reform Bill," published in JDSUPRA. The article begins as follows: On September 30, 2021, Governor Gavin Newsom signed California AB 1194 amending numerous statutes pertaining to conservatorships. The following are highlights:Internet Posting of Fees of Licensed Professional … Continue reading Carlena Tapella (Weintraub Tobin LLP): Governor Gavin Newsom Signs Sweeping Conservatorship Reform Bill (October 7, 2021)

TaxProfBlog – Democrats’ Tax Plan Upends Estate Planning Using Trusts With Life Insurance (October 7, 2021)

Paul Caron has published an article on the TaxProf Blog, titled "Democrats' Tax Plan Upends Estate Planning Using Trusts With Life Insurance", which discusses the effects of the proposed legislation on estate planning. The article begins as follows: The tax plan taking shape in Congress would strangle a strategy widely used by the wealthy to … Continue reading TaxProfBlog – Democrats’ Tax Plan Upends Estate Planning Using Trusts With Life Insurance (October 7, 2021)

Margaret Ryznar: A Tax Credit for Wills (June 26, 2021)

Margaret Ryznar, of Indiana University’s Robert H. McKinney School of Law, has made available for download her article, “A Tax Credit for Wills”, published in Tax Notes Federal, volume 172. The abstract is as follows: In this article, Ryznar suggests using tax law to encourage people to execute wills, arguing that the coronavirus pandemic revealed … Continue reading Margaret Ryznar: A Tax Credit for Wills (June 26, 2021)

Tyler Allain, Natalie Chaudhury, and Matthew Fecteau (Goodwin LLP): U.S. House Proposals Would Significantly Impact Estate Planning for High Net Worth Individuals If Enacted (September 30, 2021)

Tyler Allain, Natalie Chaudhury, and Matthew Fecteau, of (Goodwin LLP), have made available fordownload their article, "U.S. House Proposals Would Significantly Impact Estate Planning for High Net Worth Individuals If Enacted," published in JDSUPRA. The article begins as follows: The U.S. House Committee on Ways and Means’ tax proposals would significantly impact estate planning for … Continue reading Tyler Allain, Natalie Chaudhury, and Matthew Fecteau (Goodwin LLP): U.S. House Proposals Would Significantly Impact Estate Planning for High Net Worth Individuals If Enacted (September 30, 2021)

Tiffany Brentley (Burns & Levinson LLP): Altering Estate Plans Before or After Divorce (September 30, 2021)

Tiffany Brentley of Burns & Levinson LLP, has made available for download her article, "Altering Estate Plans Before or After Divorce," published in JDSUPRA. The article begins as follows: In the early stages of this blog, I reviewed and discussed several ways that we could “Learn from Famous Mistakes,” such as failing to update an estate … Continue reading Tiffany Brentley (Burns & Levinson LLP): Altering Estate Plans Before or After Divorce (September 30, 2021)

Chambliss, Bahner & Stophel, P.C.: Can a Marriage Be Annulled After One Spouse’s Death? (September 30, 2021)

Chambliss, Bahner & Stophel, P.C. has made available for download their article, “Can a Marriage Be Annulled After One Spouse's Death?”, published in JDSUPRA. The abstract is as follows: Marriage is supposed to be “until death do us part,” but after one spouse dies, is it possible for a court to declare a marriage invalid (annulled)? It … Continue reading Chambliss, Bahner & Stophel, P.C.: Can a Marriage Be Annulled After One Spouse’s Death? (September 30, 2021)

Bloomberg Tax, Daily Tax Report (“DTR”): Breaking News – Final IRS Rules Establish Fee for Estate Tax Closing Letters (September 27, 2021)

Bloomberg Tax, Daily Tax Report reports that the IRS established a fee for estate tax closing letters. The summary is as follows: Individuals requesting letters to confirm the IRS has accepted an estate tax return will be required to pay a $67 fee under new final regulations.The rules (TD 9957, RIN 1545-BP75), released Sept. 27, … Continue reading Bloomberg Tax, Daily Tax Report (“DTR”): Breaking News – Final IRS Rules Establish Fee for Estate Tax Closing Letters (September 27, 2021)

Eric A. Kades: A New Feudalism: Selfish Genes, Great Wealth and the Rise of the Dynastic Family Trust (February 4, 2021)

Eric A. Kades, of William & Mary Law School, has made available for download his article, “A New Feudalism: Selfish Genes, Great Wealth and the Rise of the Dynastic Family Trust”. The abstract is as follows: Today’s record levels of economic inequality are infecting our future as the top 0.01% bequest vast wealth to their … Continue reading Eric A. Kades: A New Feudalism: Selfish Genes, Great Wealth and the Rise of the Dynastic Family Trust (February 4, 2021)

Forbes: The Power of Health Savings Accounts for Retirement Planning (September 27, 2021)

Forbes has published an article, “The Power of Health Savings Accounts for Retirement Planning”, which illustrates how to take full advantage of HSAs. The article begins as follows: The number of health savings accounts (HSAs) is soaring, but most account holders fail to take full advantage of the retirement planning power of HSAs.There were more … Continue reading Forbes: The Power of Health Savings Accounts for Retirement Planning (September 27, 2021)

Forbes: Time to Change Your Estate Plan – Again (September 25, 2021)

Forbes has published an article, “Time To Change Your Estate Plan - Again”, which discusses the Build Back Better Act (BBB) in relation to estate planning techniques. The article begins as follows:  The revenue portion of the Build Back Better Act (BBB) that is moving along dramatically changes the landscape for transfer taxes (i.e. gift … Continue reading Forbes: Time to Change Your Estate Plan – Again (September 25, 2021)

Sharon Klein, Wilmington Trust: New York’s Latest Legislative Session – What Passed, What Didn’t, What’s Next (September 13, 2021)

Sharon Klein, President, Family Wealth, Eastern US Region, Wilmington Trust, NA, has made available for download her article, which was recently published in the New York Law Journal’s Special Trusts & Estates Section: New York’s Latest Legislative Session: What Passed, What Didn’t, What’s Next. The abstract is as follows: Learn about what passed, what didn’t, and … Continue reading Sharon Klein, Wilmington Trust: New York’s Latest Legislative Session – What Passed, What Didn’t, What’s Next (September 13, 2021)

Jacque Albus: $2.1 Trillion Reasons Why You Should Consider Estate Planning NOW (September 21, 2021)

Jacque Albus of Husch Blackwell LLP, has made available for download her article, “$2.1 Trillion Reasons Why You Should Consider Estate Planning NOW,” published on JDSUPRA. The abstract begins as follows: Key pointsOn Wednesday, September 15, The House Ways and Means Committee advanced a proposal for a $2.1 trillion tax increase.The proposal could drastically change the gift … Continue reading Jacque Albus: $2.1 Trillion Reasons Why You Should Consider Estate Planning NOW (September 21, 2021)

Lee Caney: THE TIME TO ACT IS NOW – House Ways and Means Committee Proposes Tax Changes: Significant Provisions Related to Estate Planning Included (September 20, 2021)

Lee Caney of Dechert LLP, has made available for download his article, “THE TIME TO ACT IS NOW – House Ways and Means Committee Proposes Tax Changes: Significant Provisions Related to Estate Planning Included”, published on JDSUPRA. The abstract begins as follows: On September 13, 2021, the House Ways and Means Committee formally released its … Continue reading Lee Caney: THE TIME TO ACT IS NOW – House Ways and Means Committee Proposes Tax Changes: Significant Provisions Related to Estate Planning Included (September 20, 2021)

Texas Fiduciary Litigator: Relative Had Standing To Assert Slayer Statute And Declaration Regarding Rights To Insurance Proceeds Over Victim’s Estate (August 20, 2021)

David Fowler Johnson, in his Texas Fiduciary Litigator Blog, discusses Lawrence v. Bailey and a brother's standing to assert under the Slayer Statute. The article beings as follows: In Lawrence v. Bailey, a son killed his parents with a sledge hammer. No. 01-19-00799-CV, 2021 Tex. App. LEXIS 4716 (Tex. App.—Houston [1st Dist.] June 15, 2021, no pet. … Continue reading Texas Fiduciary Litigator: Relative Had Standing To Assert Slayer Statute And Declaration Regarding Rights To Insurance Proceeds Over Victim’s Estate (August 20, 2021)