Kevin Brodehl (Patton Sullivan Brodehl LLP): Quieting Title After a Failed Deed in Contemplation of Marriage (March 29, 2021)

Kevin Brodehl, of Patton Sullivan Brodehl LLP, has made available for download his article, “Quieting Title After a Failed Deed in Contemplation of Marriage,” published in JDSUPRA. The article, which discusses Reuter v. MACAL, Cal: Court of Appeal, 2nd Appellate Dist., 5th Div. 2020, begins as follows: Claims for quieting title to real property can … Continue reading Kevin Brodehl (Patton Sullivan Brodehl LLP): Quieting Title After a Failed Deed in Contemplation of Marriage (March 29, 2021)

Nikolaus Schuttauf (Burns & Levinson LLP): Estate Planning for Digital Assets: Examining the Austen Family (March 26, 2021)

Nikolaus Schuttauf, of (Burns & Levinson LLP), has made available for download his article, "Estate Planning for Digital Assets: Examining the Austen Family," published in JDSUPRA. The abstract is as follows: In this day and age, virtually everyone has a digital presence, and we can presume that Jack Austen was no different. We can also … Continue reading Nikolaus Schuttauf (Burns & Levinson LLP): Estate Planning for Digital Assets: Examining the Austen Family (March 26, 2021)

Jennifer Wioncek (Bilzin Sumberg LLP): For The 99.5% Act – Is Change a Coming for the Estate Planning World? (March 26, 2021)

Jennifer Wioncek, of Bilzin Sumberg LLP, has made available for download her article, "For The 99.5% Act – Is Change a Coming for the Estate Planning World?" published in JDSUPRA. The abstract is as follows: With a Democratically controlled Congress, many believe there is a chance that the reduction of the federal estate tax exemption … Continue reading Jennifer Wioncek (Bilzin Sumberg LLP): For The 99.5% Act – Is Change a Coming for the Estate Planning World? (March 26, 2021)

Florida Probate & Trust Litigation Blog: What’s it take to rebut the presumption of undue influence? (March 22, 2021)

Juan C. Antúnez, in his Florida Probate & Trust Litigation Blog, explains that establishing the initial burden of proof for undue influence cases is not as difficult as it may seems. Focusing on Hannibal v. Navarro, the article begins as follows: F.S. 732.5165 tells us that a will (or any party of it) procured by … Continue reading Florida Probate & Trust Litigation Blog: What’s it take to rebut the presumption of undue influence? (March 22, 2021)

Wealth Management Update – February 2021 (Proskauer Rose LLP)

February 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts The February Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is .6%, which is unchanged from the January rate. The February applicable federal rate ("AFR") for use with a sale … Continue reading Wealth Management Update – February 2021 (Proskauer Rose LLP)

Rebecca Klock Schroer (Holland & Hart LLP): An Updated Test for Common Law Marriage (March 9, 2021)

Rebecca Klock Schroer, of Holland & Hart LLP, has made available for download her article, "An Updated Test for Common Law Marriage," published in JDSUPRA. The abstract is as follows: Claims of common law marriage often arise in the context of an estate where a purported common law spouse asserts the rights of a surviving … Continue reading Rebecca Klock Schroer (Holland & Hart LLP): An Updated Test for Common Law Marriage (March 9, 2021)

Paul Sullivan, Wealth Matters, NY Times (March 12, 2021): It May Be Time to Start Worrying About the Estate Tax

Paul Sullivan’s weekly New York Times Wealth Matters column discusses how President Biden's proposals to the federal estate tax could impact those currently not qualified to pay this tax. His article, “It May Be Time to Start Worrying About the Estate Tax,” begins as follows: Under current rules, the federal estate tax won’t ever affect … Continue reading Paul Sullivan, Wealth Matters, NY Times (March 12, 2021): It May Be Time to Start Worrying About the Estate Tax

Deloitte Essential Tax and Wealth Planning Guides for Individuals Released

Deloitte has made available its Essential Tax and Wealth Planning Guides. Topics include the following: Wealth transfer planning.Tax policy.Interest tracing.Deductibility of losses.Philanthropic planning. See relevant sections as follows: Part 1: 2020 Essential Tax and Wealth Planning Guide - COVID 19 Special EditionPart 2: 2020 Essential Tax and Wealth Planning Guide

Paul Sullivan, Wealth Matters, NY Times (February 26, 2021): Home Buyers, Beware: ‘Views Are Not Guaranteed’

Paul Sullivan’s weekly New York Times Wealth Matters column discusses important aspects that home buyers should be aware of. His article, "Home Buyers, Beware: ‘Views Are Not Guaranteed’," begins as follows: Mike Tracy bought his dream home on a whim. He and his wife, Cyndi, were visiting Palm Springs, Calif., 10 years ago and looked … Continue reading Paul Sullivan, Wealth Matters, NY Times (February 26, 2021): Home Buyers, Beware: ‘Views Are Not Guaranteed’

Gerry W. Beyer: Texas Estate Planning Judicial Update: End of 2020 Edition (January 4, 2021)

Gerry W. Beyer, of Texas Tech University School of Law, has made available for download his article, “Texas Estate Planning Judicial Update: End of 2020 Edition,” published in SSRN. The abstract is as followed: This article discusses recent judicial developments (last half of 2020) relating to the Texas law of intestacy, wills, estate administration, trusts, and other estate planning matters. … Continue reading Gerry W. Beyer: Texas Estate Planning Judicial Update: End of 2020 Edition (January 4, 2021)

Bloomberg Wealth: Merrill Lynch Ramps Up Wealth Unit as Rich Clients Flock to Florida (February 25, 2021)

Lananh Nguyen of Bloomberg News has made available for download her article, “Merrill Lynch Ramps Up Wealth Unit as Rich Clients Flock to Florida,” which discusses that despite the pandemic, Florida's wealth-planning institutions, like Merrill Lynch, are still attracting many wealthy clients. The article starts as follows:  Bank of America Corp.’s wealthiest clients are flying south to Florida. It’s … Continue reading Bloomberg Wealth: Merrill Lynch Ramps Up Wealth Unit as Rich Clients Flock to Florida (February 25, 2021)

HBR Webinar: Managing the Trickiest Parts of a Family Business – March 9, 12.00 PM

The Harvard Business Review is hosting a complimentary webinar, Managing the Trickiest Parts of a Family Business, on March 9, 12.00 PM. The summary is as follows: Serving on any board is hard. But being a board member of a family-owned business is even harder. That’s because there can be conflicting agendas and taboos that … Continue reading HBR Webinar: Managing the Trickiest Parts of a Family Business – March 9, 12.00 PM

NY Times (February 19, 2021): The Unequal Inheritance: It Can Work, or It Can ‘Destroy Relationships’

Susan B. Garland, in her New York Times article, discusses the potential consequences that estate planning with unequal inheritances can have for familial relationships. Her article, “The Unequal Inheritance: It Can Work, or It Can ‘Destroy Relationships,’” includes the following commentary: Liza Hanks, an estate planning lawyer in Mountain View, Calif., said she asked clients to … Continue reading NY Times (February 19, 2021): The Unequal Inheritance: It Can Work, or It Can ‘Destroy Relationships’

Bloomberg Wealth: How to Keep Money From Destroying Your Family (February 17, 2021)

Suzanne Woolley of Bloomberg News has made available for download her article, “How to Keep Money From Destroying Your Family,” which discusses ways that financial issues can divide families, and ways to avoid them. The summary of the article is as follows:  There are some clear pitfalls to avoid when mixing money and family.Communication is particularly important now during … Continue reading Bloomberg Wealth: How to Keep Money From Destroying Your Family (February 17, 2021)

NAEPC Journal of Estate & Tax Planning – Issue 36 – January 2021

The NAEPC (National Association of Estate Planning Councils) has issued its January 2021 Journal of Estate & Tax Planning. The summary of articles and links are as follows. Regular Columns and Reports Welcome Letter from the Newly Elected NAEPC PresidentAuthor: William D. Kirchick, Esq., AEP®Editor’s Note: Estate Planning in the Face of UncertaintyAn introduction from … Continue reading NAEPC Journal of Estate & Tax Planning – Issue 36 – January 2021

Forbes: Tax-Wise Ways To Handle The Second Home Or Vacation Home (February 17, 2021)

Forbes has published an article, "Tax-Wise Ways To Handle The Second Home Or Vacation Home," which discusses the best way to manage the second home or vacation home so that homeowners don't incur more taxes. The article begins as follows: Most owners of second homes leave a lot of money on the table, especially when … Continue reading Forbes: Tax-Wise Ways To Handle The Second Home Or Vacation Home (February 17, 2021)

Leimberg Weekly Digest: February 6 – 13, 2021

LISI WEEKLY DIGEST [Subscription Required] Steve Leimberg's Estate Planning Newsletter· February 11 -Mary Vandenack on In re Estate of Michael R. Brinkman· February 8 -Linas Sudzius: Key 2021 Pension and Employee Benefit Numbers, Income Tax Rates & Estate Planning Inflation AdjustmentsSteve Leimberg's Business Entities Newsletter· February 10 -Alan Gassman & Brandon Ketron: HHS Provider Relief Rules and Deadlines … Continue reading Leimberg Weekly Digest: February 6 – 13, 2021

Gerry W. Beyer: An Estate Planner’s Guide to Specific Testamentary Gifts (November 1, 2020)

Gerry W. Beyer, of Texas Tech University School of Law, has made available for download his article, An Estate Planner's Guide to Specific Testamentary Gifts, published in Estate Planning Developments for Texas Professionals 2020. The abstract is as followed: Clients are excited to make specific gifts in their wills. For some, the goal is to … Continue reading Gerry W. Beyer: An Estate Planner’s Guide to Specific Testamentary Gifts (November 1, 2020)

PR Newswire: First Study On Millennial Estate Planning Finds Surge In Wills Due To The Pandemic (February 4, 2021)

PR Newswire has published an article, “First Study On Millennial Estate Planning Finds Surge In Wills Due To The Pandemic” which discusses the findings and methodology of a study conducted by Trust & Will, titled "Millennials and Estate Planning in an Unprecedented Year." The article begins as follows: Trust & Will, the leading online estate planning platform, … Continue reading PR Newswire: First Study On Millennial Estate Planning Finds Surge In Wills Due To The Pandemic (February 4, 2021)

Paul Van Horn and Erica Howard-Potter (Schnader Harrison Segal & Lewis LLP): Changes to New York Power of Attorney Law Should Simplify Form and Streamline Acceptance by Financial Institutions (February 5, 2021)

Paul Van Horn and Erica Howard-Potter, of Schnader Harrison Segal & Lewis LLP, have made available for download their article, "Changes to New York Power of Attorney Law Should Simplify Form and Streamline Acceptance by Financial Institutions," published in JDSUPRA. The abstract is as follows: Virtually everyone who has prepared or signed a New York … Continue reading Paul Van Horn and Erica Howard-Potter (Schnader Harrison Segal & Lewis LLP): Changes to New York Power of Attorney Law Should Simplify Form and Streamline Acceptance by Financial Institutions (February 5, 2021)