Charles Muhumza: Resealing of Foreign Grants of Letters of Administration and Probate in Uganda (June 1, 2022)

Charles Muhumza has made available for download his article “Resealing of Foreign Grants of Letters of Administration and Probate in Uganda". The abstract is as follows: We spend almost every waking minute of our lives trying to amass immense wealth. But as the quote, often attributed to Benjamin Franklin, goes "only two things in life … Continue reading Charles Muhumza: Resealing of Foreign Grants of Letters of Administration and Probate in Uganda (June 1, 2022)

Adam J. Hirsch: When Beneficiaries Predecease: An Empirical Analysis (June 5, 2022)

Adam J. Hirsch, of the University of San Diego, has made available for download his article “When Beneficiaries Predecease: An Empirical Analysis”. The abstract is as follows: Under current law, bequests to beneficiaries who predecease the testator “lapse” to the beneficiary of the residuary, unless they are preserved for the descendants of predeceased beneficiaries under … Continue reading Adam J. Hirsch: When Beneficiaries Predecease: An Empirical Analysis (June 5, 2022)

Jennifer Bittel Derby: When to Consider a Change in your Estate Planning Documents (May 27, 2022)

Jennifer Bittel Derby, of Tucker Arensberg, P.C., has made available for download her article, “When to Consider a Change in your Estate Planning Documents”, published in JDSUPRA. The abstract is as follows: As estate planning attorneys, we not only discuss with clients the importance of having estate planning documents in place, but also the importance of … Continue reading Jennifer Bittel Derby: When to Consider a Change in your Estate Planning Documents (May 27, 2022)

Alex Harrington: Challenging a Will Based on Incapacity or Undue Influence (May 27, 2022)

Alex Harrington, of Burns & Levinson LLP, has made available for download his article, “Challenging a Will Based on Incapacity or Undue Influence”, published in JDSUPRA. The abstract is as follows: When a loved one passes away and their estate plan is revealed for the first time, it is common to experience varied emotions, including curiosity, … Continue reading Alex Harrington: Challenging a Will Based on Incapacity or Undue Influence (May 27, 2022)

David Handler, J.D, and Howard Sharfman: Don’t Want to Leave Money to Your Kids? You’ll Probably Change Your Mind (May 26, 2022)

 David Handler, J.D and Howard Sharfman, of Kiplinger.com, have made available for download their article, “Don’t Want to Leave Money to Your Kids? You’ll Probably Change Your Mind,” published in The Kiplinger Washington Editors. The article begins as follows: Some parents fear leaving their children too much money. They talk about their friend’s child, who ended up … Continue reading David Handler, J.D, and Howard Sharfman: Don’t Want to Leave Money to Your Kids? You’ll Probably Change Your Mind (May 26, 2022)

Edward Baker: SCPA 2103 Proceedings – A Fiduciary’s Right to Commence a Licensed Fishing Expedition (May 25, 2022)

Edward Baker has made available for download his article titled “SCPA 2103 Proceedings – A Fiduciary’s Right to Commence a Licensed Fishing Expedition,” published in New York Trusts & Estates Litigation Blog. The article begins as follows: A discovery proceeding pursuant to SCPA 2103 may be commenced by any legal representative of the estate, including a preliminary executor or … Continue reading Edward Baker: SCPA 2103 Proceedings – A Fiduciary’s Right to Commence a Licensed Fishing Expedition (May 25, 2022)

TaxProf Blog – Paul Caron: Trusts & Estates: The Next Big Thing In Big Law (May 28, 2022)

Paul Caron has published an article on the TaxProf Blog, titled "Trusts & Estates: The Next Big Thing in Big Law" which discusses the return of trusts and estates in big law. The article begins as follows: Trusts and estates work in Big Law is back in a big way. Large law firms are recognizing the demand associated … Continue reading TaxProf Blog – Paul Caron: Trusts & Estates: The Next Big Thing In Big Law (May 28, 2022)

Stephen W. Murphy, Michael H. Barker, Jodie Herrmann Lawson, and Hunter M. Glenn (McGuireWoods LLP): Virginia Supreme Court: Arbitration Clauses in Trusts Are Not Enforceable Against Beneficiaries (May 12, 2022)

Stephen W. Murphy, Michael H. Barker, Jodie Herrmann Lawson, and Hunter M. Glenn of McGuireWoods LLP, have made available for download their article, “Virginia Supreme Court: Arbitration Clauses in Trusts Are Not Enforceable Against Beneficiaries,” published on McGuireWoods’s website. The abstract is as follows: In Boyle v. Anderson, No. 210382 (Va. April 14, 2022), the Supreme Court of Virginia addressed … Continue reading Stephen W. Murphy, Michael H. Barker, Jodie Herrmann Lawson, and Hunter M. Glenn (McGuireWoods LLP): Virginia Supreme Court: Arbitration Clauses in Trusts Are Not Enforceable Against Beneficiaries (May 12, 2022)

John Bunge: IRS Proposes Regulations Affecting Estate and Gift Taxes (April 29, 2022) 

John Bunge, of Waller Lansden Dortch & Davis, LLP, has made available for download his article, “IRS Proposes Regulations Affecting Estate and Gift Taxes”, published in JDSUPRA. The abstract is as follows: New regulations proposed by the IRS seek to address the basic exclusion amount for estate and gift taxes which was doubled in 2017 … Continue reading John Bunge: IRS Proposes Regulations Affecting Estate and Gift Taxes (April 29, 2022) 

Jeffrey Pennell and Reid K. Weisbord: Trust Alteration and the Dead Hand Paradox (April 20, 2022)

Jeffrey Pennell of Emory University School of Law and Reid K. Weisbord of Rutgers Law School have made available for download their article, “Trust Alteration and the Dead Hand Paradox,” published in ACTEC Law Journal, 2023 Forthcoming. The abstract is as follows: Trusts are popular instruments for wealth transmission because they can be crafted to suit … Continue reading Jeffrey Pennell and Reid K. Weisbord: Trust Alteration and the Dead Hand Paradox (April 20, 2022)

Jeffrey Pennell and Reid K. Weisbord: Trust Alteration and the Dead Hand Paradox (April 20, 2022)

Jeffrey Pennell and Reid K. Weisbord, of Emory University School of Law and Rutgers Law School, have made available for download their article, Trust Alteration and the Dead Hand Paradox, published in ACTEC Law Journal. The abstract is as follows: Trusts are popular instruments for wealth transmission because they can be crafted to suit almost … Continue reading Jeffrey Pennell and Reid K. Weisbord: Trust Alteration and the Dead Hand Paradox (April 20, 2022)

Bret Cahn: The Challenge of Finding Admissible Evidence in Abandonment Proceedings (April 25, 2022)

Bret Cahn, of New York Trusts and Estates Litigation Blog, has published his article, titled "The Challenge of Finding Admissible Evidence in Abandonment Proceedings", where he describes how some of the most interesting estate litigation issues arise in proceedings to determine a surviving spouse's entitlement, especially when there are existing claims of abandonment. The summary … Continue reading Bret Cahn: The Challenge of Finding Admissible Evidence in Abandonment Proceedings (April 25, 2022)

Charles E. Rounds Jr.: When adjudicating trust disputes, the equity court are duty-bound to act, sua sponte if necessary, in vindication of the lawful intentions of settlors (April 20, 2022)

Charles E. Rounds Jr., of Suffolk University Law School, has made available for download his article, "When adjudicating trust disputes, the equity court are duty-bound to act, sua sponte if necessary, in vindication of the lawful intentions of settlors", published in JDSUPRA. The abstract is as follows: In a trust dispute, the court, apart from … Continue reading Charles E. Rounds Jr.: When adjudicating trust disputes, the equity court are duty-bound to act, sua sponte if necessary, in vindication of the lawful intentions of settlors (April 20, 2022)

Probate Stars: Florida Appeals Court Says No Fees and Costs Reimbursement To Personal Representative From Sale Of Homestead Property (April 11, 2022)

Probate Stars summarizes the facts of Lanford v. Phemister and how the Florida Appeals Court reversed a probate court’s order permitting the personal representative fees and costs to be paid from proceeds of the sale of protected homestead property, following the well-established law that constitutionally protected homestead property is not subject to the expenses of estate administration. … Continue reading Probate Stars: Florida Appeals Court Says No Fees and Costs Reimbursement To Personal Representative From Sale Of Homestead Property (April 11, 2022)

PLR 202215015: IRS Written Determination on Rules for GSTT Consequences of Trust Merger (January 19, 2022)

The IRS ruled that the proposed merger of Trust WB and Trust B into Trust A will not affect the present GST tax exempt status of such trusts and will not cause any distributions (upon termination or otherwise) from Trust A to beneficiaries to become subject to the GST tax. See PLR 202215015 by clicking … Continue reading PLR 202215015: IRS Written Determination on Rules for GSTT Consequences of Trust Merger (January 19, 2022)

Texas Fiduciary Litigator: Texas Court Held That Wife’s Trust Funds Were Her Separate Property And Was Not Converted To Community Property Despite Being Transferred To A New Trust (April 4, 2022)

David Fowler Johnson, in his Texas Fiduciary Litigator Blog, discusses LaPree v. LaPree, No. 03-20-00465-CV, 2022 Tex. App. LEXIS 1325 (Tex. App.—Austin February 24, 2022, no pet. history). In LaPree v. LaPree, a wife had three trusts where she was the primary beneficiary. No. 03-20-00465-CV, 2022 Tex. App. LEXIS 1325 (Tex. App.—Austin February 24, 2022, no … Continue reading Texas Fiduciary Litigator: Texas Court Held That Wife’s Trust Funds Were Her Separate Property And Was Not Converted To Community Property Despite Being Transferred To A New Trust (April 4, 2022)

Charles E. Rounds Jr.: Tracing and recovering real estate wrongfully removed from trusts: End-running the full-faith-and-credit obstacle (April 1, 2022) 

Charles E. Rounds Jr., of Suffolk University Law School, has made available for download his article, “Tracing and recovering real estate wrongfully removed from trusts: End-running the full-faith-and-credit obstacle”, published in JDSUPRA. The abstract is as follows: Judgments of the courts of the state where entrusted land is sited are binding on the courts of … Continue reading Charles E. Rounds Jr.: Tracing and recovering real estate wrongfully removed from trusts: End-running the full-faith-and-credit obstacle (April 1, 2022) 

Christopher Miles Kolkey: Schism Deepens on California Trust Modification (March 15, 2022)

Christopher Miles Kolkey, of Downey Brand LLP, has made available for download his article, "Schism Deepens on California Trust Modification", published in JDSUPRA. The abstract is as follows: The First District Court of Appeal recently joined the widening chasm amongst California appellate courts concerning trust modification procedure. Probate Code section 15402 is seemingly straightforward, consisting … Continue reading Christopher Miles Kolkey: Schism Deepens on California Trust Modification (March 15, 2022)

Andrew Godwin: Book Review: A Better Understanding of Common Law Ownership of Trust Property and its Introduction in China Through Comparative Studies (March 1, 2022)

Andrew Godwin, of Melbourne Law School, has made available for download his article, “Book Review: A Better Understanding of Common Law Ownership of Trust Property and its Introduction in China Through Comparative Studies”, published in Australian Journal of Asian Law, Vol. 22, No. 1, Article 8: 115-117, 2022. The abstract is as follows: Book review … Continue reading Andrew Godwin: Book Review: A Better Understanding of Common Law Ownership of Trust Property and its Introduction in China Through Comparative Studies (March 1, 2022)

Jason Freeman (Freeman Law LLP): Grantor Trusts (March 9, 2022)

Jason Freeman, of (Freeman Law LLP), has made available for download his article, "Grantor Trusts," published in JDSUPRA. The abstract is as follows: Under the Internal Revenue Code’s “grantor trust”[1] rules, the grantor of a trust may be treated as the “owner” of all or part of the trust.  As such, the grantor is taxed on the trust’s … Continue reading Jason Freeman (Freeman Law LLP): Grantor Trusts (March 9, 2022)