Christopher Miles Kolkey (Downey Brand LLP): Trust Modification/Amendment Procedure Now Unsettled in California (October 11, 2021)

Christopher Miles Kolkey, of Downey Brand LLP, has made available for download his article, "Trust Modification/Amendment Procedure Now Unsettled in California," published in JDSUPRA. Thea article begins as follows: The Legislature and courts endeavor to create well-defined laws, lest we devolve into the governance of Emperor Nero, who reputedly posted edicts high atop columns so … Continue reading Christopher Miles Kolkey (Downey Brand LLP): Trust Modification/Amendment Procedure Now Unsettled in California (October 11, 2021)

Court Reversed Trial Court On Interpretation Of Trust Regarding Per Stirpes Versus Per Capita Distributions (October 10, 2021)

David Fowler Johnson, in his Texas Fiduciary Litigator Blog, has made available for download his article, titled "Court Reversed Trial Court On Interpretation Of Trust Regarding Per Stirpes Versus Per Capita Distributions", which discusses In the Interest of Riley Family Revocable Trust. The abstract of the article is as follows: Therefore, the court of appeals … Continue reading Court Reversed Trial Court On Interpretation Of Trust Regarding Per Stirpes Versus Per Capita Distributions (October 10, 2021)

Jeffrey Galvin (Downey Brand LLP) : Making Peace in Mediation – A Conversation with Daniel Spector (October 4, 2021)

Jeffrey Galvin, of Downey Brand LLP, has made available for download his article, "Making Peace in Mediation – A Conversation with Daniel Spector", published in JDSUPRA. The abstract is as follows: Daniel Spector has litigated trust and estate cases in Northern California since the early 1990s. He is now focusing his practice on mediating trust and … Continue reading Jeffrey Galvin (Downey Brand LLP) : Making Peace in Mediation – A Conversation with Daniel Spector (October 4, 2021)

Goulston & Storrs PC: Probate & Fiduciary Litigation Newsletter – September & October 2021 (September 30, 2021)

Sarah Eberspacher, Charles Jacob III, Marshall Senterfitt, & Mark Swirbalus of Goulston & Storrs PC, have made available for download their article, “Probate & Fiduciary Litigation Newsletter - September & October 2021”, published in JDSUPRA. The abstract begins as follows: If the decedent trust beneficiary is a New York resident at the time of death, … Continue reading Goulston & Storrs PC: Probate & Fiduciary Litigation Newsletter – September & October 2021 (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: 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)

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)

Chambliss, Bahner & Stophel, P.C.: 6 Things to Ask Before Agreeing to Be a Trustee (August 20, 2021)

Chambliss, Bahner & Stophel, P.C. has made available for download his article, “6 Things to Ask Before Agreeing to Be a Trustee,” published on JDSUPRA. The abstract begins as follows: Being asked to serve as the trustee of the trust of a family member is a great honor. It means that the family member trusts … Continue reading Chambliss, Bahner & Stophel, P.C.: 6 Things to Ask Before Agreeing to Be a Trustee (August 20, 2021)

Cheryl Jones: What Celebrities Who Have Died Without a Will Have Taught Us (August 27, 2021)

Cheryl Jones, of Pessin Katz Law, P.A., has made available for download her article, “What Celebrities Who Have Died Without a Will Have Taught Us”, published in JDSUPRA. The abstract is as follows: Over the last few years, we’ve seen lots of stories in the news about athletes, musicians, and other celebrities who’ve died without … Continue reading Cheryl Jones: What Celebrities Who Have Died Without a Will Have Taught Us (August 27, 2021)

Peter Pearman and Grace Quinn: Is Their Wish Your Command? Thoughts for Trustees and Settlers on Letters of Wishes (August 27, 2021)

Peter Pearman and Grace Quinn of Conyers, have made available for download his article, “Is their wish your command? Thoughts for trustees and settlers on letters of wishes,” published on JDSUPRA. The abstract begins as follows: It is common practice when a trust is established for the economic settlor to provide a letter of wishes, … Continue reading Peter Pearman and Grace Quinn: Is Their Wish Your Command? Thoughts for Trustees and Settlers on Letters of Wishes (August 27, 2021)

Texas Fiduciary Litigator: Texas Court Does Not Have Personal Jurisdiction Over A Trustee Of A Trust with Texas Timber Rights (August 27, 2021)

David Fowler Johnson, in his Texas Fiduciary Litigator Blog, discusses JPMorgan Chase Bank, N.A. v. Campbell, and its dispute over personal jurisidction. The article beings as follows: In JPMorgan Chase Bank, N.A. v. Campbell, a member of a limited partnership sued other partners, including a trustee of a trust, to dissolve the partnership. No. 09-20-00161-CV, 2021 Tex. … Continue reading Texas Fiduciary Litigator: Texas Court Does Not Have Personal Jurisdiction Over A Trustee Of A Trust with Texas Timber Rights (August 27, 2021)

Eric A. Kades: Anti Trusts, Reforming an Excessively Flexible Legal Tool (August 9, 2021)

Eric A. Kades, of William & Mary Law School, has made available for download his article, “Anti Trusts, Reforming an Excessively Flexible Legal Tool". The abstract is as follows: Trusts are one of the most flexible legal tools in lawyers’ arsenals, deployed for socially desirable used ranging from supporting orphans to structuring complex investments. Trusts, … Continue reading Eric A. Kades: Anti Trusts, Reforming an Excessively Flexible Legal Tool (August 9, 2021)

Beckett Cantley and Geoffrey Dietrich: The U.S. Supreme Court in Kaestner: Deciphering the Constitutionally Required Minimum Contacts Necessary for State Taxation of Trust Income (June 15, 2021)

Beckett Cantley and Geoffrey Dietrich, of Northeastern University and Cantley Dietrich LLC, respectively, have made available for download their article, “The U.S. Supreme Court in Kaestner: Deciphering the Constitutionally Required Minimum Contacts Necessary for State Taxation of Trust Income”, published in the Virginia Law & Business Review, volume 15. The abstract is as follows: As … Continue reading Beckett Cantley and Geoffrey Dietrich: The U.S. Supreme Court in Kaestner: Deciphering the Constitutionally Required Minimum Contacts Necessary for State Taxation of Trust Income (June 15, 2021)

Forbes: The Complex Trust Is Simply the Criminal Tax Evasion Device Known as The Pure Trust Repackaged (August 18, 2021)

Forbes has published an article, “The Complex Trust Is Simply the Criminal Tax Evasion Device Known as The Pure Trust Repackaged”, which discusses the Complex Trust which scam artists sell under the premise that a buyer will be able to pay less taxes.. The article begins as follows:  The so-called pure trust scheme was a criminal tax … Continue reading Forbes: The Complex Trust Is Simply the Criminal Tax Evasion Device Known as The Pure Trust Repackaged (August 18, 2021)

David Riedel: An ILIT Can Be a Wealth Preserver for Your Family (August 17, 2021)

David Riedel of Adler Pollock & Sheehan P.C., has made available for download his article, “An ILIT Can Be a Wealth Preserver for Your Family,” published on JDSUPRA. The abstract begins as follows: Life insurance is often an integral part of an estate plan. By acquiring life insurance coverage, you can provide liquidity when your … Continue reading David Riedel: An ILIT Can Be a Wealth Preserver for Your Family (August 17, 2021)

Jeffrey Galvin: California Court Reconciles Ownership Presumptions in Probate Disputes (September 7, 2021)

Jeffrey Galvin of Downey Brand LLP, has made available for download his article, “Jeffrey Galvin: California Court Reconciles Ownership Presumptions in Probate Disputes,” published on JDSUPRA. The abstract begins as follows: When Dad bought a house solely in his name, can Stepmother claim a community property interest after Dad has died? Perhaps yes. The answer … Continue reading Jeffrey Galvin: California Court Reconciles Ownership Presumptions in Probate Disputes (September 7, 2021)

Scott Bieber, Steve Cupples, Ed McGillen, and Rob Morse: Illinois codified procedures for remote execution of wills (September 7, 2021)

Scott Bieber, Steve Cupples, Ed McGillen, and Rob Morse of Thompson Coburn LLP, have made available for download their article, “Illinois codified procedures for remote execution of wills," published on JDSUPRA. The abstract begins as follows: On March 26, 2020, with the Covid-19 pandemic spreading throughout Illinois, Governor Pritzker signed Executive Order 2020-14 (the “Executive … Continue reading Scott Bieber, Steve Cupples, Ed McGillen, and Rob Morse: Illinois codified procedures for remote execution of wills (September 7, 2021)