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Top 10 Developments, Lessons and Reminders of 2017

Sharon L. Klein writes: From new legislation, to important proposals, to instructive case law, 2017 saw some significant developments, lessons and reminders.

Estate Planning for Copyrights

David Wechsler and Moira A. Jabir write: Implementing an estate plan around the unique assets of modern artists requires the estate planner to consider different strategies to protect the value of the artist’s creations during life and after death. Understanding the impact of copyright on estate planning the artist/client is the initial priority.

Guiding the Dead Hand: Decanting Under EPTL 10-6.6

Toni Ann Kruse and Chris Nason write: EPTL 10-6.6 requires many steps and practitioners advising trustees to implement a decanting under the statute should carefully document each step.

The Inevitable: Death and Taxes

Christina Jonathan and Terence E. Smolev write: There is an old English saying, usually attributed to Benjamin Franklin, that “nothing in our lives is certain except death and taxes.” Many wealthy individuals, politicians and corporations attempt to dodge one of these life certainties. However, if in attempting to avoid one of these certainties, violations are committed, the consequences are severe and will not be pardoned, not even in death.