Forbes: Registered Agent’s Mistake Leads To Liability Of Zions For Failure To Honor A Levy In Bergstrom (May 9, 2022)

Forbes has published an article, “Registered Agent’s Mistake Leads To Liability Of Zions For Failure To Honor A Levy In Bergstrom”, which discusses Bergstrom v. Zions Bancorp.. The article begins as follows: In 2007, a Nevada court entered a $2.1 million judgment against Robert S. Michaels and a company called Northamerican Sureties, Ltd. That same … Continue reading Forbes: Registered Agent’s Mistake Leads To Liability Of Zions For Failure To Honor A Levy In Bergstrom (May 9, 2022)

Ilene Cooper: Appellate Division Addresses the Removal of a Fiduciary (May 6, 2022)

Ilene Cooper, of Farrell Fritz Attorneys, has mad available for download her article, “Appellate Division Addresses the Removal of a Fiduciary”, published on the New York State Litigation Blog. The abstract is as follows: While the removal of a fiduciary has long been the subject of Surrogate’s Court opinions, it is not often that the … Continue reading Ilene Cooper: Appellate Division Addresses the Removal of a Fiduciary (May 6, 2022)

KPMG Tax NewsFlash: Proposed Regulations: Updated Actuarial Tables for Valuing Annuities, Terms of Years, and Remainder Interests (May 4, 2022)

KPMG has made available for download their article, “Proposed Regulations: Updated Actuarial Tables for Valuing Annuities, Terms of Years, and Remainder Interests”, which discusses the Federal Register Proposed Regulations. The abstract is as follows: The U.S. Treasury Department and IRS today released for publication in the Federal Register proposed regulations (REG-122770-18) relating to the use of … Continue reading KPMG Tax NewsFlash: Proposed Regulations: Updated Actuarial Tables for Valuing Annuities, Terms of Years, and Remainder Interests (May 4, 2022)

Bloomberg Tax: Treasury Greenbook Select Highlights (April 2022)

Bloomberg Tax presents the General Explanations of the Administration’s Fiscal Year 2023 Revenue Proposals by the Treasury Department. The article begins as follows: Topics include: Increased Taxation of Highest EarnersInternational ChangesExchange Rates/Offshore ExpensingRate Increases for C CorporationsCarried Interests, Depreciation Recapture, Digital AssetsStatutes of Limitations for Major OmissionsProvisions Impacting High-Net-Worth IndividualsOther EGT Proposals and Tax-Exempt OrganizationsEmployer … Continue reading Bloomberg Tax: Treasury Greenbook Select Highlights (April 2022)

 James O. Lang, Sanford C. Presant, Erez I. Tucner, Brian Gaudet & Laura Hendee (Greenberg Traurig LLP): Bipartisan Proposed Legislation Released for Qualified Opportunity Zone Investments (April 21, 2022) 

James O. Lang, Sanford C. Presant, Erez I. Tucner, Brian Gaudet, and Laura Hendee of Greenberg Traurig LLP, have made available for download their article, “Bipartisan Proposed Legislation Released for Qualified Opportunity Zone Investments”, published in Greenberg Traurig Tax Legacy Advisors. The article begins as follows: In a bipartisan effort to pass new legislation to extend and provide for increased … Continue reading  James O. Lang, Sanford C. Presant, Erez I. Tucner, Brian Gaudet & Laura Hendee (Greenberg Traurig LLP): Bipartisan Proposed Legislation Released for Qualified Opportunity Zone Investments (April 21, 2022) 

Joshua David Odintz, Nicole M. Elliott, and Alan Winston Granwell (Holland & Knight): The Most Interesting International Tax Proposals in Biden’s FY 2023 Budget (April 13, 2022)

Joshua David Odintz, Nicole M. Elliott, and Alan Winston Granwell, of Holland & Knight LLP, have made available for download their article, “The Most Interesting International Tax Proposals in Biden's FY 2023 Budget” published on the Holland & Knight Alert. The article begins as follows: This Holland & Knight alert discusses the intersection of President … Continue reading Joshua David Odintz, Nicole M. Elliott, and Alan Winston Granwell (Holland & Knight): The Most Interesting International Tax Proposals in Biden’s FY 2023 Budget (April 13, 2022)

Bloomberg Politics: Democrats Ask the IRS Why Tax Audits for the Poor Have Doubled (April 13, 2022)

Bloomberg Politics discusses the push by Democrats to question the recent doubling of the audit rate for low-earning households. The article begins as follows: Two congressional Democrats are pressing the Internal Revenue Service for more details about why the audit rate for the lowest-earning households has nearly doubled in the past year, in face of … Continue reading Bloomberg Politics: Democrats Ask the IRS Why Tax Audits for the Poor Have Doubled (April 13, 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)

Texas Fiduciary Litigator: Federal Court Denies Defendant Banks’ Motion For Summary Judgment On Plaintiffs’ Knowing Participation In Breach Of Fiduciary Duty Claim In Stanford Ponzi Scheme Case (March 27, 2022)

David Fowler Johnson, in his Texas Fiduciary Litigator Blog, has made available for download his article, “Federal Court Denies Defendant Banks’ Motion For Summary Judgment On Plaintiffs’ Knowing Participation In Breach Of Fiduciary Duty Claim In Stanford Ponzi Scheme Case”. The article beings as follows: In Rotstain v. Trustmark Nat’l Bank, plaintiffs sued banks for assisting … Continue reading Texas Fiduciary Litigator: Federal Court Denies Defendant Banks’ Motion For Summary Judgment On Plaintiffs’ Knowing Participation In Breach Of Fiduciary Duty Claim In Stanford Ponzi Scheme Case (March 27, 2022)

Alex Harrington: Does My Family Member Need A Conservator? (March 16, 2022)

Alex Harrington of Burns & Levinson LLP has made available for download his article, “Does My Family Member Need a Conservator? What Would That Look Like?”, published in JDSUPRA. The abstract is as follows: It can be difficult to talk with loved ones about protecting their assets or managing their financial affairs. Even if you … Continue reading Alex Harrington: Does My Family Member Need A Conservator? (March 16, 2022)

David Fowler Johnson (Winstead PC): Court Holds That Trust Was Not Ambiguous And Provided The Trustee Discretion In Making Income Distributions (March 4, 2022)

David Fowler Johnson, of Winstead PC, have made available for download his article, “Court Holds That Trust Was Not Ambiguous And Provided The Trustee Discretion In Making Income Distributions”, published in JDSUPRA. The abstract is as follows: In Wells Fargo, N.A. v. Clower, a trustee filed suit for declaratory relief regarding its discretion to make income … Continue reading David Fowler Johnson (Winstead PC): Court Holds That Trust Was Not Ambiguous And Provided The Trustee Discretion In Making Income Distributions (March 4, 2022)

Holland & Knight Alert: Governor Signs Amendment to New York Remote Online Notarization Bill (March 9, 2021)

Joshua C. Prever, Douglas I. Youngman, and Brian J. Goodrich of Holland & Knight LLP, have made available for download their article, “Governor Signs Amendment to New York Remote Online Notarization Bill” published as a Holland & Knight Alert. The article begins as follows: New York Gov. Kathy Hochul has signed Senate Bill 7780, which … Continue reading Holland & Knight Alert: Governor Signs Amendment to New York Remote Online Notarization Bill (March 9, 2021)

Robert Flannigan: A Relational Theory of Fiduciary Accountability (November 18, 2021)

Robert Flannigan, of University of Saskatchewan, has made available for download his article, "A Relational Theory of Fiduciary Accountability", published in (2021) 27 Trusts & Trustees 646. The abstract is as follows: Believing that the law of fiduciary accountability lacks coherent definition, various active writers have sought to provide that definition. Their analyses, however, are … Continue reading Robert Flannigan: A Relational Theory of Fiduciary Accountability (November 18, 2021)

Garra E. Brown Bartley, Carolyn M. Trenda, G. William Tysse, and Jonathan Y. Ellis (McGuireWoods LLP): U.S. Supreme Court Reinforces ERISA Fiduciary Duty to Monitor Investment Options (February 1, 2022)

Garra E. Brown Bartley, Carolyn M. Trenda, G. William Tysse, and Jonathan Y. Ellis of McGuireWoods LLP, have made available for download their article, “U.S. Supreme Court Reinforces ERISA Fiduciary Duty to Monitor Investment Options,” published on McGuireWoods’s website. The abstract is as follows: On Jan. 24, 2022, the U.S. Supreme Court vacated the U.S. … Continue reading Garra E. Brown Bartley, Carolyn M. Trenda, G. William Tysse, and Jonathan Y. Ellis (McGuireWoods LLP): U.S. Supreme Court Reinforces ERISA Fiduciary Duty to Monitor Investment Options (February 1, 2022)

Charles E. Rounds, Jr. (Suffolk University Law School): Is the Uniform Trust Code’s generous reformation section, specifically §415, prying open the litigation floodgates as predicted? (February 1, 2022)

Charles E. Rounds, Jr., of Suffolk University Law School, has made available for download his article, Is the Uniform Trust Code’s generous reformation section, specifically §415, prying open the litigation floodgates as predicted?, published in JDSUPRA. The abstract is as follows: Trust-instrument scriveners, and estate-planning professional generally, watch out. The Uniform Trust Code’s mistake-based reformation … Continue reading Charles E. Rounds, Jr. (Suffolk University Law School): Is the Uniform Trust Code’s generous reformation section, specifically §415, prying open the litigation floodgates as predicted? (February 1, 2022)

Sarah Eberspacher, Charles Jacob III, Molly Quinn, Marshall Senterfitt, and Mark Swirbalus (Goulston & Storrs PC): Probate & Fiduciary Litigation Newsletter – February 2022 (February 2, 2022)

Sarah Eberspacher, Charles Jacob III, Molly Quinn, Marshall Senterfitt, Mark Swirbalus, of Goulston & Storrs PC, have made available for download their article, Probate & Fiduciary Litigation Newsletter - February 2022, published in JDSUPRA. The abstract is as follows: This newsletter is intended to keep readers informed about developments in probate and fiduciary litigation in Massachusetts and New York. … Continue reading Sarah Eberspacher, Charles Jacob III, Molly Quinn, Marshall Senterfitt, and Mark Swirbalus (Goulston & Storrs PC): Probate & Fiduciary Litigation Newsletter – February 2022 (February 2, 2022)

KPMG: IRS Releases Annual Revenue Procedures for 2022 (December 31, 2021)

KPMG has made available for download their article, “IRS Releases Annual Revenue Procedures for 2021”, which discusses six of the major annual revenue procedures for 2022. The abstract is as follows: The IRS posted the first edition of the Internal Revenue Bulletin for 2022 (IRB 2022-1, dated January 3, 2022) providing six of the “annual … Continue reading KPMG: IRS Releases Annual Revenue Procedures for 2022 (December 31, 2021)

Charles Hunsinger: Lessons from the Massachusetts Appeals Courts’s Most Recent MUTC Case (December 14, 2021)

Charles Hunsinger of Burns & Levinson LLP, has made available for download his article, “Lessons from the Massachusetts Appeals Court’s Most Recent MUTC Case”, published in JDSUPRA. The article begins as follows: The Massachusetts Uniform Trust Code (MUTC) is still new enough that any higher court decision interpreting it feels like a special day for … Continue reading Charles Hunsinger: Lessons from the Massachusetts Appeals Courts’s Most Recent MUTC Case (December 14, 2021)

Forbes: Florida Court Sheds Light On Piercing The Corporate Veil (November 27, 2021)

Forbes has published an article, “Florida Court Sheds Light On Piercing The Corporate Veil,” which discusses the necessary components needed to penetrate the veil a LLC provides an individual. The article begins as follows: In the 2021 3rd District Court of Appeals case of Segal v. Forastero, Inc., an investor who bought and sold real estate … Continue reading Forbes: Florida Court Sheds Light On Piercing The Corporate Veil (November 27, 2021)

Goulston & Storrs PC: Probate & Fiduciary Litigation Newsletter – December 2021 (November 22, 2021)

Goulston & Storrs PC, has made available for download their article, Probate & Fiduciary Litigation Newsletter - December 2021, published in JDSUPRA. The newsletter begins as follows: This newsletter is intended to keep readers informed about developments in probate and fiduciary litigation in Massachusetts and New York.Daughter with Power of Attorney Had Burden to Show … Continue reading Goulston & Storrs PC: Probate & Fiduciary Litigation Newsletter – December 2021 (November 22, 2021)