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Documents on trusts estates

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HTMLWhen a Revocation Clause Does Not Revoke
Paul Hewitt, Phineas Hirsch; Withers Bergman LLP;
Legal Alert/Article
May 15, 2015, previously published on May 12, 2015
The Royal Court of Jersey was asked to decide whether a revocation clause in a Will dealing exclusively with the testator's assets in Zimbabwe revoked a previous Will dealing with the testator's overseas estate.


HTMLBringing a Financial Provision Claim 18 Years on in Northern Ireland
Paul Hewitt, Lizzie Scott; Withers Bergman LLP;
Legal Alert/Article
May 15, 2015, previously published on May 12, 2015
Mr and Mrs Beckett married in 1958. They had two sons but later separated. Mr Beckett, who owned and farmed around 222 acres of land in County Antrim, began cohabiting with a Ms Herd and lived with her until his death in 1996. His Will left everything to Ms Herd. Mrs Beckett applied under the...


HTMLAppellate Division Enjoins COAH and State From Seizing Affordable Housing Development Fees from Municipalities
Meryl A.G. Gonchar, Matthew J. Schiller; Greenbaum, Rowe, Smith & Davis LLP;
Legal Alert/Article
May 5, 2015, previously published on May 2015
On April 9, 2015, the New Jersey Appellate Division, in In Re Failure of the Council on Affordable Housing to Adopt Trust Fund Commitment Regulations, enjoined the Council on Affordable Housing (COAH) and New Jersey's executive branch from seizing affordable housing development fees from...


HTMLDon't Lose Out - Digital Assets In Estates
Julia Abrey; Withers Bergman LLP;
Legal Alert/Article
April 29, 2015, previously published on April 23, 2015
According to a recent report from Cooperative Funeral Care on 'Death in the Digital Age' the average UK adult possesses eight digital assets and on-line accounts. Although many of these will have no intrinsic value as part of the estate of a testator under whose Will a charity is going to benefit,...


HTMLLife After Death: No Longer Inconceivable
Jonathan J. Rikoon; Loeb & Loeb LLP;
Legal Alert/Article
April 28, 2015, previously published on April 9, 2015
Recent legislation provides a framework for inheritance rights of children conceived after the death of one or both parents in very specific circumstances.


HTMLEstate Planning for Your Digital Assets
Jonathan J. Rikoon; Loeb & Loeb LLP;
Legal Alert/Article
April 27, 2015, previously published on April 2015
If you use a computer, you likely have digital assets that should be addressed as part of your estate planning. Access to digital assets is governed by an evolving and complicated technical and legal framework, including federal and state computer fraud and abuse acts; copyright, privacy, and data...


HTMLChoice of Entity Decisions in Light of Medicare and Other Tax Law Changes
Sonya S. Jindal, Lourdes E. Perrino; Taft Stettinius & Hollister LLP;
Legal Alert/Article
April 23, 2015, previously published on April 16, 2015
In light of the Patient Protection and Affordable Care Act1 and the Health Care and Education Reconciliation Act of 2010,2 small and family owned businesses have been reevaluating choice of entity considerations. This article summarizes the most common business entity forms and some of the major...


HTMLPlanning the Party of Your Life: Incorporating Burial and Funeral Planning into Your Estate Plan
Rachael M. Roseman; Smith Haughey Rice & Roegge, P.C.;
Legal Alert/Article
April 15, 2015, previously published on April 1, 2015
I sometimes ask people what they think an estate plan should be used for. I always get the traditional responses: to name a guardian for my kids; to avoid probate; to make sure my family is taken care of. Rarely do people say, “to plan my funeral!”


HTMLSpecial Needs Trust Fairness Act Reintroduced in Congress
Chambliss Bahner Stophel P.C.;
Legal Alert/Article
April 14, 2015, previously published on April 2015
After falling short in the previous Congress, Congressmen Glenn 'GT' Thompson (R-Pa) and Frank Pallone, Jr. (D-NJ) recently introduced the Special Needs Trust Fairness Act of 2015, a bill designed to make it easier for people with special needs to create their own first-party special needs trusts.


HTMLThe Case for Making Gift Transfers in Trust — Part II
John R. Bedosky; Hinman, Howard & Kattell, LLP;
Legal Alert/Article
April 1, 2015
In Part I, we discussed why trusts were so popular in an era of high estate tax rates and relatively low exemptions by describing traditional planning using so-called “credit shelter” or “bypass” trusts to remove certain assets from estate tax exposure before those assets...


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