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Documents on Trusts And Estates
 

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HTMLNew York Budget Law Impacts New York Estate Planning
Jonathan H. Lander; Blank Rome LLP;
Legal Alert/Article
April 16, 2014, previously published on April 2014
Judge Gideon Tucker, of the New York County Surrogate’s Court, perhaps said it best when he wrote in 1866 that "no man’s life, liberty, or property are safe while the Legislature is in session."

 

Adobe PDFEstate, Gift and Trust Provisions in New York State 2014-15 Budget: New York State 2014-15 Budget Makes Changes to the Taxation of Estates and Gifts and the Income Taxation of Certain Trusts
Sullivan Cromwell LLP;
Legal Alert/Article
April 15, 2014, previously published on April 4, 2014
On March 31, 2014, Governor Andrew Cuomo signed into law the New York State 2014-15 Budget (the “Budget”). This memorandum describes the changes made by the Budget to the taxation of estates and gifts and the income taxation of certain trusts. We will be distributing a separate...

 

HTMLLiving Trusts: Myths and Realities
Michael L. Mixell; Barley Snyder;
Legal Alert/Article
April 15, 2014, previously published on April 2014
Revocable trusts have become increasingly popular as substitutes for wills in estate planning. Many people believe that by creating a revocable living trust, naming themselves as trustees, and transferring their assets to the trust, they will save taxes, simplify the administration of their...

 

HTMLApril 2014 Estate Planning Update: Death and Taxes - A Probate Checklist
Gordon Silver;
Legal Alert/Article
April 14, 2014, previously published on April 2, 2014
Benjamin Franklin once said, "The only things certain in life are death and taxes." Another thing that is for certain is that people deal with death, taxes, and the work of settling an estate in all sorts of different ways.

 

HTMLCreate a Strategy for Your Financial Future
William P. Ellsworth; Chuhak & Tecson, P.C.;
Legal Alert/Article
April 14, 2014, previously published on April 10, 2014
Have you ever thrown a party? Do you have tenants? Do you drive a car? Are you married? Unfortunately, almost any action that you can possibly think of taking now also includes an opportunity for someone to sue you. To compound the problem, not only are the chances that you might be sued increasing...

 

HTMLIowa Supreme Court: An Estate’s Lawyer Is Not Automatically An Executor’s Personal Counsel
Colin C. Smith; Nyemaster Goode, P.C.;
Legal Alert/Article
April 10, 2014, previously published on March 28, 2014
Does an attorney designated by an executor or administrator of an estate to assist in the distribution of property under a will owe an independent duty to represent the personal interests of the executor or administrator that hired the attorney? No, according to the Iowa Supreme Court in an opinion...

 

HTMLA Virtual Legacy
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
April 8, 2014, previously published on March 31, 2014
As our lives have become ever more virtual, the record of who we are and what we own is now increasingly likely to take a digital form and, from an estate planning perspective, digital assets give rise to new issues in relation to estate planning, wills and taxation.

 

HTMLTrusts for the Disabled
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
April 8, 2014, previously published on March 31, 2014
The Finance Act 2006 made major changes to the way in which trusts are treated for inheritance tax purposes, and was designed to make most trusts less appealing.

 

HTMLHow WESA Will Impact Your Will
Dentons Canada LLP;
Legal Alert/Article
April 8, 2014, previously published on March 27, 2014
Over the past few years, the BC legislature has overhauled British Columbia’s laws regarding estate planning. In September 2011, the heavily revised Power of Attorney Act and Representation Agreement Act became effective, providing the province with modernized legislation for incapacity...

 

HTMLDeath May Not Be the End - Deeds of Variation
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
April 8, 2014, previously published on March 31, 2014
Although traditionally referred to as a last will and testament, it is possible to change the terms of a will after an individual’s death. Provided all affected by the change are in agreement, a will can be altered so as to take account of new circumstances or to carry out post death tax...

 


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