Tax Reform Implications for Fiduciaries

By Nicole Pursley The Tax Cuts and Jobs Act of 2017 (the Tax Act) made significant changes to the United States Tax Code, with implications on virtually all areas of taxation, including some that affect fiduciaries. This article provides a broad overview of some tax implications that may be of importance to trust and estate … Continue reading Tax Reform Implications for Fiduciaries

Stewart: The Path to Disclosure of a Decedent’s Digital Assets: Settled or Evolving?

Yi W. Stewart, on the NY Trusts  Estates Litigation Blog, has written an article about obtaining disclosure of a decedent's digital assets.  Her article begins as follows: Since the last post to this blog on the evolving issue of access to a decedent’s digital assets (Death and Digital Content: Protecting Digital Assets After the Death … Continue reading Stewart: The Path to Disclosure of a Decedent’s Digital Assets: Settled or Evolving?

Juan C. Antunez: Are Florida’s courtroom doors closed to older Floridians seeking to establish paternity in probate proceedings, but wide open for younger adults?

Juan C. Antunez, in his Florida Probate Litigation Blog, discusses In Re: Estate of John E. Robinson, — So.3d —-, 2020 WL 697795 (Fla. 3d DCA February 12, 2020). That cases discusses the rule in Florida whereby, if a man dies intestate, any children he had while married are automatically considered his heirs, and entitled … Continue reading Juan C. Antunez: Are Florida’s courtroom doors closed to older Floridians seeking to establish paternity in probate proceedings, but wide open for younger adults?

Cushman: The Decline of Revocation by Physical Act (Jan. 16, 2020)

Professor Barry Cushman, Notre Dame Law School, has made available for download his article, The Decline of Revocation by Physical Act, 54 Real Prop., Tr. & Est. L.J. 243 (2019). The Abstract is as follows: The power to revoke one’s will by physical act was enshrined in Anglo-American law in 1677 by the Statute of … Continue reading Cushman: The Decline of Revocation by Physical Act (Jan. 16, 2020)

Corrigan: NY Surrogate’s Court Awards a Non-Party $40,000 in Counsel Fees for Complying with a Subpoena Requiring Production of ESI

Brian Corrigan, of Farrell Fritz, writes about a case where the NY Surrogote's Court awarded a non-party $40,000 in counsel fees for compliance with a subpoena. HIs article begins as follows: New York CPLR 3122(d) provides that the “reasonable production expenses” incurred by a non-party’s compliance with a subpoena shall be defrayed by the party issuing the … Continue reading Corrigan: NY Surrogate’s Court Awards a Non-Party $40,000 in Counsel Fees for Complying with a Subpoena Requiring Production of ESI

Sharon Klein, Wilmington Trust: N.Y.’s Top 10 Developments, Lessons and Reminders

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: N.Y.’s Top 10 Developments, Lessons and Reminders.  This article includes Ms. Klein’s pick of the top ten 2019 developments affecting those in New … Continue reading Sharon Klein, Wilmington Trust: N.Y.’s Top 10 Developments, Lessons and Reminders

Sharon Klein, Wilmington Trust: The State of the States (Jan. 2020)

Sharon Klein, President, Family Wealth, Eastern US Region, Wilmington Trust, NA, has made available for download her article, The State of the States, published in Trusts & Estates (Jan. 2020). The Abstract is as follows: This article provides an overview of some key state-level planning developments across the U.S., including:• Latest estate and gift tax … Continue reading Sharon Klein, Wilmington Trust: The State of the States (Jan. 2020)