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By Lisa S. Presser and Brian M. Balduzzi | January 8, 2024
This new act simplifies the rules for irrevocable trusts to mirror those in other jurisdictions, and it provides an opportunity for grantors to plan for new irrevocable trusts, and for grantors, trustees, and beneficiaries to review certain existing irrevocable trusts.
6 minute read
By Conrad Teitell | December 22, 2023
In his Estate Planning and Philanthropy column, Conrad Teitell reflects on the Tax Reform Act of 1969, as he has been doing in recent years during the month of December, and shares a memory associated with the subject.
2 minute read
By Alexander Lugo | December 18, 2023
Melissa Rodriguez spent five years at Akerman as an associate before making the jump to Day Pitney, where she'll serve as a partner.
3 minute read
By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen | December 18, 2023
As we reach the end of the year, it is a good time to focus on addressing year-end tax planning. At this late juncture, many of our clients (and, hopefully, readers too) have already started to implement or, at least, think about year-end planning.
9 minute read
By Emily Cousins | December 13, 2023
According to the complaint, the plaintiff "repeatedly" asked the defendant to reimburse attorney fees and costs from the prior action, but no action has been taken and communication between the parties has not occurred since June 27.
3 minute read
By Adolfo Pesquera | December 13, 2023
The opinion, written by Justice Rosa Lopez Theofanis, agreed with the Hugheses' lawyers that the claim accrued in 2011 when the commissioners court named the library after the Stephenses.
5 minute read
By Jennifer Weisberg Millner and Robert F. Morris | December 8, 2023
Divorce can be a challenging and emotionally draining experience, leaving soon-to-be-ex-spouses with many legal and personal matters to resolve. Amidst all the turmoil, it is vital for individuals going through a divorce to understand the significance of updating their beneficiaries on their various accounts and financial instruments. Failing to do so after a divorce is final can have serious consequences.
9 minute read
By Ilene Sherwyn Cooper | December 1, 2023
As 2023 draws to a close, we consider some of the decisions in the fourth quarter affecting the field of trusts and estates. Of particular note are the opinions discussed below addressed to such issues as contracts to make a will, in terrorem clauses and termination of trusts.
9 minute read
By Justin H. Brown and Wesley R. Robinson | November 10, 2023
Reporting companies will need to file beneficial ownership information (BOI) reports using FinCEN's beneficial ownership secure system, which has yet to go live on FinCEN's website, to report the BOI of the beneficial owners of a reporting company.
10 minute read
By Emily Cousins | November 9, 2023
"Because the trial court incorrectly concluded that the defendant had no duty to protect and collect potential trust assets, such as the undistributed residuary assets at issue in this case, the court did not consider whether the plaintiffs adduced sufficient evidence to survive summary judgment on the issue of the defendant's alleged breach of her fiduciary duty," the opinion said. "Our review of the record reveals that genuine issues of material fact exist with respect to the allegations of the defendant's breach of fiduciary duty in the present case."
4 minute read
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