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The SLAT Trap
Beware of income tax consequences of divorce. Spousal lifetime access trusts (SLATs) are an increasingly common estate-planning tool and can serve a variety of important objectives for married...
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The Impact of Divorce on Estate Planning And Wealth Management
Help clients protect their loved ones and their assets. Births, deaths, marriages and divorces reshape the definition of “family” for individuals on a constant basis. It’s no wonder, then, that family...
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Disposition of Embryos and Stored Genetic Material on Death and Divorce
Pre-conception intent and consent are determining factors. In February 2021, New York adopted the Child-Parent Security Act (CPSA), a revolutionary and sweeping new law that applies to the legal...
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Review of Reviews: “Empowering Black Wealth in the Shadow of the Tulsa Race...
Lynne Marie Kohm, professor of family law, Regent University School of Law in Virginia Beach, Va., Katrina Sumner, judicial law clerk in York, Penn. and Peyton Farley, third-year law student at Regent...
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Review of Reviews:“Revoking Wills,” Notre Dame Law Review (forthcoming 2021)
David Horton, professor of law, University of California, Davis School of Law in Davis, Calif. Estate-planning attorneys are very familiar with the rigid formalities of both making and executing a...
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Review of Reviews: “The U.S. Supreme Court in Kaestner: Deciphering the...
Beckett G. Cantley, senior partner, and Geoffrey C. Dietrich, managing partner, both at Cantley Dietrich, PC, in Las Vegas and Dallas, respectively In North Carolina Department of Revenue v. Kimberley...
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Review of Reviews: “Estate Planning for Retirement Benefits After the SECURE...
Richard L. Kaplan, Guy Raymond Jones Chair in Law, University of Illinois in Champaign, Ill. In “Estate Planning for Retirement Benefits After the SECURE Act,” the author offers up a quick review of...
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Review of Reviews: “How Soon Is Now: Estate of Moore & The Unraveling of...
Beckett G. Cantley, senior partner, and Geoffrey C. Dietrich, managing partner, both at Cantley Dietrich, PC, in Las Vegas and Dallas, respectively “How Soon Is Now: Estate of Moore & The...
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Review of Reviews: “Probate Litigation,” University of Illinois Law Review...
David Horton, professor, University of California-Davis, School of Law in Davis, Calif. and Reid Kress Weisbord, vice dean, professor of law and Judge Norma L. Shapiro Scholar at Rutgers Law School in...
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Trust & Estates: December 2021 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
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Note From the Editor: January 2022
Editor in Chief Susan R. Lipp discusses this month's issue. The Greek philosopher Heraclitus once said that the “only constant in life is change.” This statement rings true now more than ever. Due to...
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On the Cover: January 2022
Legal editor Anna Sulkin discusses this month's cover. Manhattan Skyscrapers by George Grosz sold for $19,062 at Bonhams Impressionist & Modern Art auction on Nov. 10, 2021 in New York City. Grosz...
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Playing Chess With the Feds
A dizzying array of tax proposals keeps practitioners on their toes The year 2021 presented a dizzying array of possible alterations to federal tax laws. It began with a flurry of legislative activity...
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What We Learned, and How COVID-19 Changed Our Practice
One attorney’s experiences during the pandemic I could see their faces on my screen, but when their mouths moved, I couldn’t hear anything. “Mr. Smith, do you see the icon that looks like a microphone...
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Flexible Trusts to Deal With Future Uncertainties
Unprecedented times call for unprecedented planning Flexible trust planning has never been more important as a result of current and future health, political, economic and tax uncertainty. Modern...
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Estate and Gift Tax Valuation of Cannabis Business Interests
The myriad state and federal rules that apply to their creation, operation and transfer Approximately half of all American adults have used cannabis at some point in their lives.1 Whether any one...
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Uniform Cohabitants’ Economic Remedies Act
The search for fairness and reliability The Uniform Law Commission (ULC) adopted the Uniform Cohabitants’ Economic Remedies Act (UCERA) in July 2021 to address the increasingly frequent issue of...
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A Sound Approach to Composing a Melodious Life Insurance Presentation
When time is of the essence, it’s critical to hit all the right notes Taxes are in play again. And then they’re not. Income tax, wealth transfer tax and the income tax aspects of wealth transfer...
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Which Trust Situs is Best in 2022?
An updated ranking matrix In our view, the four top-tier trust jurisdictions for 2022(listed here by the year they adopted their rule against perpetuities (RAP) legislation) are South Dakota, Alaska,...
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The State of the States: 2021
An update on key planning developments. State legislatures have been very busy on several trusts and estates-related fronts. Here’s an update on some key planning developments across the country,...
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