Trusts and Estates Section

Most attorneys are able to identify clients who clearly have mental capacity to make decisions and those who clearly lack such capacity.  But what about the clients in the middle part of the spectrum? Read more

The seminar will explore effective strategies to use the annual gift tax exclusion to transfer wealth, including direct gifts, gifts to trusts, and best practices when drafting “Crummey” Trusts. Read more

The world is getting smaller and smaller.  As estate planners, we need to be aware of cross-border issues when it comes to estate planning and taxation. Read more

In January of 2009, the infamous and anonymous Satoshi Nakamoto launched the Bitcoin Network. Bitcoin is the first cryptocurrency, which is a digital asset that lives on a decentralized public ledger, also known as the blockchain. Read more

Complaint that named trust, rather than trustee, as plaintiff did not deprive court of fundamental jurisdiction and trial court abused its discretion in denying leave to file an amended complaint substituting trustee as the plaintiff. Read more

Extrinsic evidence is admissible to determine whether a document was intended as a will even when the terms are unambiguous. Read more

Persons who hold estate property or receive it on or after the date of death are personally liable for unpaid estate taxes on that property. Read more

Trial court abused its discretion by applying the wrong legal standard when it defined “special needs” more narrowly than allowed under the trust instrument and special needs trust law in general. Read more

A settlor must follow the modification method set forth in the trust for an amendment to be valid. Read more

A number of cases have chipped away at the clarity of statutes instructive of a trustee’s duty to account, report, and inform. Read more