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November 2020 Digital Edition
Features on Estate Planning & Taxation , Valuations and Insurance, plus columns on Tax Law Update and Tips From the Pros
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IRS Enforcement Aimed at High-Net-Worth Taxpayers
Is the Wealth Squad coming for your clients?As high-net-worth (HNW) taxpayers learn of recent Internal Revenue Service pronouncements, they’re rightfully asking their trusted advisors, “Could the IRS...
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A Case For and Against An Estate Tax
Two industry experts share their thoughts. The purpose of taxation is to arm society with the means to provide civilization. U.S. Supreme Court Justice Oliver Wendell Holmes once said, “I like to pay...
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Review of Reviews: “Testamentary Transfers and the Intent versus Formalities...
Peter T. Wendel, professor, Caruso School of Law in Malibu, Calif.Let’s start with a quiz. True or False? In medieval England, wills could be made by a nod of the head. In his marvelous romp through...
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Review of Reviews: “Bringing the Dead Back to Life: Preparing the Estate for...
Ben Laney, research assistant, Texas Tech University School of Law. In this very interesting and entertaining article, the author, Ben Laney, discusses the fascinating science and legal issues...
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Review of Reviews: “The Future is Bright Complicated: AI, Apps & Access to...
Emily S. Taylor Poppe, assistant professor of Law, Irvine School of Law in Irvine, Calif. Study after study reports that most Americans don’t have a financial plan or an estate plan. In recent years,...
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Review of Reviews: “COVID-19 and Formal Wills,” 73 Stan. L. Rev. 18 (2020)
David Horton, professor of law and chancellor’s fellow, University of California, Davis, School of Law in Davis, Calif. and Reid Kress Weisbord, professor of law and Judge Norma L. Shapiro Scholar,...
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Practice Tips to Stave Off Disputes In Trust and Estate Administrations
Chart an alternative course to avoid litigation. Trust and estate administration cases contain many landmines for disputes among the parties involved. Emotions can run high in these cases as...
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Litigating an Undue Influence Case?
Carefully examine the circumstances of the testator’s life surrounding the time of will execution to help prosecute and defend such a claim. It seems that every will contest includes a claim of undue...
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Attorney-Client Privilege
Mindfulness is a key factor to preserve open communications. Benjamin Franklin famously observed that “An ounce of prevention is worth a pound of cure.”1 Nothing could be truer, and that axiom applies...
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December 2020 Digital Edition
Features on Estate Planning & Taxation , Valuations and Insurance, plus columns on Tax Law Update and Tips From the Pros
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Family Enterprise in The Center of it All
The impact of the confluence of events that shook the world. It’s impossible to look at 2020 and not see family enterprises in the center of the astounding confluence of events that shook the world in...
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How COVID-19 and Interest Rates Affect Life Insurance
Two major developments practitioners should know about. Practitioners should be aware of two major developments in 2020: (1) changes in procedures to deal with COVID-19; and (2) the effect of low...
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2020: Single Family Offices Tested and Moving Forward
Lessons learned during a challenging year. In a speech marking the 40th anniversary of her ascendancy to the throne, Queen Elizabeth referred to 1992 as an “Annus Horribilis.”1 Suffice it to say that...
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A Year “on Pause” . . . or Not?
Reflections from four corners of the globe. This certainly wasn’t a normal year. The global pandemic ended client meetings and conferences, so trusts and estates work was on pause—or was it?I...
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Outlook For Philanthropic Planning in 2021
What a difference a year makes. As we now move beyond the unprecedented challenges of 2020 and transition to a new year, what might we focus on in the realm of philanthropic planning as we consider...
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A Year (Not) to Remember
Five lessons learned from unprecedented events. Each January, this article reflects on the developments of the past year and their impact on the fiduciary profession. Last year has proven to be the...
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Two Court Cases Provide Significant Developments
The background of COVID-19 and the presidential election made for a bumpy road. The year 2020 was destined to be turbulent as a presidential election year. The arrival of COVID-19 with business...
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New Laws Implemented and Clarified
Keeping up with the changes. In 2020, practitioners handling retirement issues had their hands full. They needed to understand and apply the provisions of the Setting Every Community Up for Retirement...
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Know Your Clients Better
It takes extra time and effort. What a year 2020 has been! Without detailing all the madness, what strikes me most is how the health and well-being of individuals on one end of the world deeply affect...
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