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Estate Planning

Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the... more +
Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process.  less -
McDermott Will & Emery

Key Takeaways | Planning Ahead for Successful Post-Death Administration

McDermott Will & Emery on

This session of the Private Client West Cost Forum 2024 discussed best avenues for family offices and their advisors to consider when managing a complex post-death administration, including steps to address and anticipate...more

Ballard Spahr LLP

Legal Alert New Laws for a New Year: Year-End Estate Planning in Preparation for 2025

Ballard Spahr LLP on

As 2024 quickly comes to a close, the new year will bring a change in the presidency, a new Congress, and potential changes to policies and laws that could impact individuals of all wealth levels. Going into the election,...more

Katten Muchin Rosenman LLP

2024 Year-End Estate Planning Advisory

Katten Muchin Rosenman LLP on

This year was busy for trusts and estates practitioners. With 2025 marking the final year of the Tax Cuts and Jobs Act (TCJA), many of its implications for federal corporate and individual income tax, gift, estate and...more

Ward and Smith, P.A.

Securing Your Legacy: How Marital Estate Rights and Divorce Impact Your Estate Plan

Ward and Smith, P.A. on

Marital estate rights create the potential for catastrophic consequences should a spouse pass away at a time when the parties are physically separated but have not yet signed a separation agreement or been granted a divorce....more

The Estate Lawyers

Protecting Clients and Their Estates from Undue Influence - Part 3: Planning vs. Litigating

The Estate Lawyers on

Why do estate planners — traditionally non-litigating attorneys — sometimes end up in litigation? The mindset of an estate planner is about helping people. You work to help clients make and carry out major life...more

Saul Ewing LLP

Is a Revocable Trust Right for You?

Saul Ewing LLP on

When crafting an individual estate plan, you should consider whether a Revocable Trust is right for you. Below is an analysis of an artificial fact pattern and the estate plan I would recommend based on that fact pattern....more

The Estate Lawyers

Protecting Clients and Their Estates from Undue Influence - Part 2: Confirming Undue Influence and Preparing for Action

The Estate Lawyers on

A wealthy man with four adult children, three daughters and a son, left millions to his daughters when he died, but nothing for his son. Was that the father’s intention? The answer came after much acrimonious litigation...more

Dunlap Bennett & Ludwig PLLC

Comprehensive Estate Planning Is A “Team Sport!”

Dunlap Bennett & Ludwig PLLC on

I think it’s fair to say that when people think about the term “estate planning” (if they ever really think about it that is), they associate it with lawyers and courts and the classic “reading of the Will” fable, which of...more

DarrowEverett LLP

Trust Administration: Key Steps to Protecting Your Legacy

DarrowEverett LLP on

Estate planning is an essential process which can ensure that your wealth is distributed appropriately after you pass. Every estate planning attorney’s goal is to assist clients to protect their assets, instead of allowing...more

The Estate Lawyers

Protecting Clients and Their Estates from Undue Influence - Part 1: Understanding and Identifying Undue Influence

The Estate Lawyers on

A wealthy man with four adult children, three daughters and a son, left millions to his daughters when he died, but nothing for his son. Was that the father’s intention? The answer came after much acrimonious litigation...more

Ward and Smith, P.A.

Death and Taxes for North Carolina Business Owners

Ward and Smith, P.A. on

Changing tax laws, political uncertainty, and the whole family at Thanksgiving can take us on a roller coaster ride of ups and downs.  But savvy business owners (and their estate planning counsel) know that – in the end –...more

Carey Olsen

A guide to blockchain and cryptocurrency regulation 2024: Cayman Islands (GLI chapter)

Carey Olsen on

Chris Duncan and Alistair Russell have authored the Cayman Islands chapter of Global Legal Insight's sixth edition guide to blockchain and cryptocurrency regulation. The chapter covers the Cayman legal requirements relating...more

Cadwalader, Wickersham & Taft LLP

Heir and Square

Cadwalader, Wickersham & Taft LLP on

The Uniform Partition of Heirs Property Act (the Heirs Act) was originally enacted in New York in December 2019 to protect heirs of real property from being forced to sell their property at auction. The Act was most recently...more

Carey Olsen

A guide to blockchain and cryptocurrency regulation 2024: Bermuda (GLI chapter)

Carey Olsen on

Partner Steven Rees Davies, counsel Charissa Ball and associate Alexandra Fox have authored the Bermuda chapter of Global Legal Insight's sixth edition guide to blockchain and cryptocurrency regulation. The chapter covers the...more

Adler Pollock & Sheehan P.C.

Make Your Estate Plan “Letter” Perfect

Adler Pollock & Sheehan P.C. on

Are you creating or updating your estate plan? Primarily, you need a will that divides up your assets among beneficiaries. Then you can complement it with other documents, such as financial and health care powers of attorney...more

Warner Norcross + Judd

Is Your Business Planning Ready for an Unexpected Incapacity or Death? Stress Testing Your Estate Planning – Step 2

Warner Norcross + Judd on

Most people take steps to maintain good health, including scheduling annual checkups with their doctors to confirm there are no immediate or long-term health concerns. This checkup could include a stress test, which lets you...more

Goulston & Storrs PC

Prenuptial Agreement Held to Be Valid Waiver of Spouse’s Statutory Right of Election

Goulston & Storrs PC on

Generally, under New York EPTL 5-1.1-A, if a decedent is survived by a spouse, a right of election is given to the surviving spouse to take a share of the decedent's estate “equal to the greater of (i) fifty thousand dollars...more

Miller Canfield

IRS Announced 2025 COL Adjustments for Estate, Gift Tax Exclusion Amounts

Miller Canfield on

The Internal Revenue Service recently announced the 2025 cost of living adjustments for the estate and gift tax exclusion amounts. The Gift Tax Exclusion Amount is the amount an individual may gift to any number of persons...more

Dunlap Bennett & Ludwig PLLC

It’s Not Just Pumpkin Spice Time—It’s Time For The Family Conversation!

Dunlap Bennett & Ludwig PLLC on

“Quality family time” is a phrase often heard in the period from Thanksgiving to New Year’s, sometimes even with air quotes, to describe what many people believe to be a necessary, but not necessarily enjoyable, time of...more

Vorys, Sater, Seymour and Pease LLP

Here Today, Gone in 2026 - Plan to Use Estate, Gift and GST Tax Exemptions in 2025

Vorys, Sater, Seymour and Pease LLP on

In 2018, as part of the “Trump tax cuts,” the federal estate, gift and generation-skipping transfer (GST) tax exemption was increased to $11,180,000, with annual increases for inflation.  Today, the exemption stands at...more

Dentons

Legal Protections for LGBTQ+ Iowans Amid Post-Election Uncertainty

Dentons on

In recent years, LGBTQ+ individuals have seen an unprecedented rollback of many of their basic civil rights at the state and federal levels. There are several steps LGBTQ+ Iowans and others can take to protect themselves and...more

Polsinelli

Federal Estate and Gift Tax Changes in 2026: What is on the Horizon, or Sunset Rather?

Polsinelli on

In 2017, the federal gift and estate tax exemption was $5.49 million. The Tax Cuts and Jobs Act of 2017 doubled the gift and estate tax exemption amount to $11.18 million in 2018, and that amount has been adjusted for...more

Ward and Smith, P.A.

Weathering the Storm: How to Get Your Affairs in Order

Ward and Smith, P.A. on

In the aftermath of Hurricane Florence in 2018, I wrote this article to help individuals and families navigate the legal and financial issues that often follow a devastating storm. I remember the incredible outpouring of...more

Mintz

Can a beneficiary serve as a witness in a will contest without losing their inheritance? The Massachusetts Appeals Court says yes.

Mintz on

In a September 2024 decision, the Massachusetts Appeals Court ruled that an estate beneficiary did not invoke the in terrorem clause under his father’s will by submitting an affidavit in support of his brother’s challenge to...more

Farrell Fritz, P.C.

Appellate Division Construes LLC Law 608 as Giving Voting Rights to a Deceased Member's Estate

Farrell Fritz, P.C. on

It wasn’t long ago that my partner, Peter Sluka, posted about the Andris case where the Appellate Division, Second Department, reinstated an LLC judicial dissolution proceeding brought by the estate of a deceased member....more

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