News & Analysis as of

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Fenwick & West LLP

California’s New AI Laws Limit Uses of Digital Likeness

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On September 17, California Governor Gavin Newsom signed into law a pair of artificial intelligence (AI) bills, Assembly Bill 2602 (AB 2602) and Assembly Bill 1836 (AB 1836), which introduce new regulatory requirements and...more

Bowditch & Dewey

Death and Taxes – Deceased Taxpayers Still Waiting for Tax Refunds

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The Internal Revenue Service recently acknowledged systemic problems processing tax returns for deceased taxpayers who are due to receive a tax refund. The National Taxpayer Advocate (TAS) reported that the IRS experienced...more

Womble Bond Dickinson

Navigating the Complexities of Tax Lien Investments in Georgia: Time Horizons, Legal Challenges, and Strategies for Success

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Obtaining a return on a tax lien investment can have a long time horizon in Georgia. After purchasing a tax lien, an investor must wait at least a year before foreclosing the right of redemption of the tax debtor, taking...more

Lewis Roca

Supreme Court Clarifies Shareholder Agreement Valuations for Estate Tax Purposes in Connelly v. United States

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Many co-owners of closely held businesses will employ life insurance as a tool for funding the transfer of ownership in the business upon the death or retirement of an owner. In these cases, planning involves the use of...more

Warner Norcross + Judd

12 Steps for Avoiding Identity Theft After the Death of a Loved One

Recently, I attended the 2024 Summer Meeting for the American College of Trust and Estate Counsel (ACTEC) in Toronto. While there I presented to ACTEC’s Digital Property Committee on ghost hacking. Ghost hacking is when a...more

Foster Swift Collins & Smith

Legal-Ease: Steps for When a Loved One Passes Away - Part Two

This is the second of three articles addressing the topic of what needs to be done when a spouse or loved one passes away. My last article addressed the immediate things that need to be done prior to the decedent’s funeral...more

Blattel Communications

Tips for Communicating Changes: Retirements, Title Step-Downs and Obituaries

We’ve recently experienced an uptick in questions about communicating around late-career or end-of-career milestones – a line of inquiry that makes perfect sense when you consider that a full 27 percent of the U.S. workforce...more

Lowenstein Sandler LLP

Right of Publicity Laws: New Jersey

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A Q&A guide to New Jersey right of publicity laws. This Q&A addresses the types of persons and aspects of identity protected by the right of publicity, remedies for violations of the right, defenses to right of publicity...more

Bradley Arant Boult Cummings LLP

Navigating Desbrunes: Implications and the Case for Overturning

In a less-than-thousand-word opinion, the Fourth District Court of Appeal of Florida put foreclosure cases across Florida in jeopardy. Namely, in all foreclosure cases in which a borrower is deceased, unless the legal...more

Rivkin Radler LLP

Corporate-Owned Life Insurance, a Redemption, and The Value of a Decedent’s Stock

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Estate Tax – It’s a Killer- One of the reasons often given for eliminating the estate tax is the substantial economic burden it places upon the estate of a deceased business owner and upon the business itself. Specifically,...more

Ruder Ware

Who plans my funeral?

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Many clients wonder who is responsible for planning their funeral, selecting burial or cremation, and making other arrangements after their death.  Some clients ask what happens if family members disagree about these matters....more

Ruder Ware

Authorization for Final Disposition

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Estate Planning Attorney Shanna Yonke explores Wisconsin’s default law regarding who gets to make decisions regarding the disposition of your body, funeral arrangements, and other matters that arise after your death.  She...more

Ruder Ware

Authorization for Final Disposition

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Estate Planning Attorney Shanna Yonke explores Wisconsin’s default law regarding who gets to make decisions regarding the disposition of your body, funeral arrangements, and other matters that arise after your death. She...more

Stark & Stark

What Happens if a Party Dies Before My Case Goes to Trial?

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Litigation is full of surprises. One of the biggest shocks could be when one of the parties in your case passes away during the pendency of the action. You will probably ask yourself and your lawyer, “What now?”...more

(ACOEL) | American College of Environmental...

From Dust You Were Made, From Dust You Shall Return: On Human Composting & Upcycling (in some cases)

New York State is on the verge of legalizing human composting. The bill (Assembly Bill A382 and the Senate version, Senate Bill S5535) overwhelmingly passed the Assembly (61 aye/2 nay) and Senate (64 aye/2 nay). It is...more

Dorsey & Whitney LLP

Spooky Season at the USPTO: Trademark Filings from Beyond the Grave Found in a Crackdown Against Fraud

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​​​​​​​In a recent Show Cause Order, the United States Patent and Trademark Office took on the ghost of trademark attorneys past or rather it took aim at a scary level of fraud. The USPTO has threatened sanctions against...more

Cole Schotz

The Insurance-Only LLC – A Consideration for Buy-Sell Agreements

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When business owners have partners and consider their succession planning, the topic of a buy-sell agreement comes up. This post discusses the possible use of an “insurance-only LLC” as part of a buy-sell....more

Tucker Arensberg, P.C.

IRS Extends Deadline to File Estate Tax Returns for Portability

On July 8, 2022, the IRS issued Revenue Procedure 2022-32, which provides a simplified method for taxpayers to obtain an extension of time to make a portability election of a deceased spouse’s unused exclusion amount (“DSUE”)...more

Cozen O'Connor

Renewal of Property Policy Requires Living Insured

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A policy renewal requires a living insured to form a valid insurance contract, the Sixth Circuit recently ruled. In Boby Davis, et al. v. Westfield Ins. Co., Case No. 21-2797 (6th Cir. Mar. 14, 2022), Della Shields received a...more

Troutman Pepper

Interview With Ayesha Minhaj, Google - Digital Planning Podcast

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Listen to our digital planning podcast and learn about all things “digital” as to estate planning, business planning, and estate administration. Your hosts — attorneys Jennifer Zegel, Ross Bruch, and Justin Brown — will guide...more

Parker Poe Adams & Bernstein LLP

Federal Court Dismisses Claim From Estate of Employee's Spouse Who Died From COVID-19

If employees allege that they contracted COVID-19 as the result of a workplace exposure, state workers’ compensation laws may prevent them from pursuing a negligence claim against the company. What happens, however, when the...more

Dorsey & Whitney LLP

New York Post-Mortem Statutory Right of Publicity Set to Take Effect

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A new post-mortem right of publicity bill that was signed into law by Governor Cuomo on November 30, 2020, will soon take effect on May 29, 2021. The new law recognizes post-mortem rights of publicity in New York for the...more

Epstein Becker & Green

Le Morte d’Elvis: The Birth of New Claims as New York Statute Recognizes Post Mortem Right of Publicity

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Long before the birth of Elvis Presley in 1935, and even longer before his recent 86th birthday on January 8, 2021, King Arthur was the legendary king of choice, and his story was most completely told in Le Morte d’Arthur by...more

Knobbe Martens

Use My Likeness? Over My Dead Body!

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On November 30, 2020, New York Governor Andrew Cuomo signed into law New York Senate Bill S5959D, an amendment to New York’s right of publicity law to provide the 40 year post-mortem right of estates of deceased celebrities...more

International Lawyers Network

The King Is Dead! Long Live The King!: Elvis Sightings, Taking Care of Business, And Rights Of Post-Mortem Publicity

Elvis sightings have had a long, storied life of their own since the King of Rock-and-Roll’s “death” was reported (or perhaps exaggerated (though neither greatly nor grossly)), in 1977. Indeed, since 1977, it has been claimed...more

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