By ALM Staff | July 20, 2023
This suit was surfaced by Law.com Radar. Read the complaint here.
1 minute read
By Amanda O'Brien | July 12, 2023
Three lawyers are moving to Semanoff Ormsby after the closing of their prior firm, Dolchin Slotkin & Todd, which shuttered after a firm founder retired.
5 minute read
By C. Raymond Radigan and Jessica M. Baquet | July 5, 2023
Where a fiduciary's behavior clearly demonstrates entrenched hostility toward beneficiaries or a co-fiduciary, summary removal has been held appropriate.
6 minute read
By Lisa S. Presser and Brian M. Balduzzi | July 3, 2023
With the $12.92 million lifetime estate and gift tax exemption and the $17,000 annual gift tax exclusion being at all-time highs and indexed for inflation, many advisers are recommending families review their willingness and ability to develop an annual gifting plan and implement more substantial gifting strategies.
9 minute read
By Conrad Teitell | June 23, 2023
Sometimes a trust can be reformed because the trust's disqualification resulted from a "scriveners" error. And that's more than a typo, as the below situations illustrate.
13 minute read
By Adolfo Pesquera | June 16, 2023
"After 20-plus years of trusting you to manage my retirement, my inheritance, my investments, my car, my home in El Paso and most recently my Social Security and Scripps pension; to ultimately be at your mercy with no home of my own," Frank Ahlgren Jr. said.
5 minute read
By Alexander Lugo | June 15, 2023
"People from Minneapolis, Minnesota; Kansas City and from the middle of the country, they move to the west coast of Florida when they come to Florida," said Marc Weintraub, a partner at the Am Law 200 firm. "It's the right place to be for the connectivity that Stinson has with its Midwestern client base."
3 minute read
By Joseph T. La Ferlita and Nicholas G. Moneta | June 14, 2023
While the scope of the Gallo exemption is narrow, some of those trusts to which it applies are still in existence. The practitioner should realize that certain modifications of a Gallo exempt trust, including, for example, modifications via a decanting or court proceeding, could inadvertently trigger a GST tax.
8 minute read
By Barbara M. Goodstein | June 7, 2023
The assets available to secured creditors in a debtor's bankruptcy proceeding must constitute "property of the estate" within the meaning of section 541(a)(1) of the U.S. Bankruptcy Code. However, creditors can sometimes find assets of a debtor outside the realm of a bankruptcy debtor's estate based on certain pre-bankruptcy arrangements. Examples of those arrangements are trusts and escrows. This column discusses two recent cases, "Markel Insurance Company v. Origin Bancorp, Inc.," and "In re: Urban Commons 2 West LLC," where federal courts held that a trust and escrow arrangement, respectively, were each insufficiently structured to protect the related assets from claims of creditors of the bankrupt debtor.
9 minute read
By Law Journal Editorial Board | June 4, 2023
Making it easier for the owners of motor vehicles to pass the vehicles to their heirs at death without the necessity of a formal estate administration is an excellent idea.
3 minute read
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