Estates & Trust Planning: The National Law Review

The TCJA (Tax Cuts Job Act) which was passed in 2017 greatly impacted tax law, and general estates and trusts for individuals which plan on devising property, money, or other possessions to loved ones. Estate planning and devising a trust are areas of the law which are highly regulated by regulatory law, tax law, and family law. Visitors to the National Law Review will learn about the latest developments in tax law, family law, and estate and trust law, and how these fields come together, as well as reading legal analysis on devising a legal trust, will, or estate plan.

The transfer of assets in anticipation of death has been greatly impacted by the new tax laws, allowing the trustor to redistribute assets and property, without major tax implications for themselves, or the receiving party. Visitors will learn about these developments, and other relevant news and stories relating to estate planning, probate planning, and litigation in this area of law. Additionally, the National Law Review features articles on how family businesses can create a succession plan and otherwise plan for the future, as well as information on specialized circumstances like creating a will or a trust for a family member with special needs.

Hot issues including will contests, business succession planning, creating a charitable trust, durable powers of attorney, creating revocable and irrevocable trusts, generation-skipping transfer tax (GST), estate taxes, and the distribution of trust assets, are among the many stories covered for visitors on the National Law Review. Further, details about gift taxes, federal taxes, and other taxes which may arise under the American Taxpayer Relief Act, are also covered by the National Law Review. Any IRS details and areas of estate planning and probate which might be covered under the Internal Revenue Code (IRC), are also topics visitors can read about on the website.

Date	Title	Organization
14 Apr	Beneficiaries Should Exercise Caution Before Filing a Caveat	Norris McLaughlin P.A.
14 Apr	Yours, Mine, and Ours: Estate Planning for Blended Families	Ward and Smith, P.A.
11 Apr	Court Finds That Party Lacked Standing In A Probate Proceeding Where She Was Not An Informal Spouse	Winstead
9 Apr	GMP Equalisation Under the Microscope – Proactivity Under the Lens	Squire Patton Boggs (US) LLP
7 Apr	Nonjudicial Settlement Agreements: Creatively Solving Trust Administration Issues	Godfrey & Kahn S.C.
6 Apr	TPR Tightens the Governance Net in its New Code of Practice	Squire Patton Boggs (US) LLP
5 Apr	Breaking Down Benefits: ERISA Plan Documents and Summary Plan Descriptions [PODCAST]	Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
1 Apr	Trust Registration Service: Who is Affected?	McDermott Will & Emery
31 Mar	Challenging the Transfer of Non-Probate Assets	Stark & Stark
29 Mar	Courts Rule On Jurisdictional Issues Involving Probate Orders	Winstead
29 Mar	A Farewell to the Current Gift and Estate Tax Exemption?	Ward and Smith, P.A.
27 Mar	Carried Interest & Deductibility: What is the Best Option for Your Family Office Structure?	Goulston & Storrs
23 Mar	Invalidating a Will Due to Lack of Competency of the Decedent	Stark & Stark
19 Mar	The Saver is at the Heart of TPR’s 15-year Strategy	Squire Patton Boggs (US) LLP
18 Mar	Pension Schemes Act 2021 Under the Microscope – TPR Consultation on the new Criminal Sanction Powers	Squire Patton Boggs (US) LLP
16 Mar	Don’t Forget About Mandated Retirement Plans for California Employers	Jackson Lewis P.C.
16 Mar	New Texas Bill Would Provide Release Relief To Trustees Who Deliver Adequate Accountings Without A Timely Objection By The Beneficiary	Winstead
15 Mar	Larry King Will Contest — Key Takeaways	Nelson Mullins
14 Mar	Court Affirmed Trial Court’s Reformation Of A Will To Omit The Word “Personal” From The Term “Property” In A Residuary Clause	Winstead
11 Mar	Mistakes in a Will or Trust May Be Corrected by the Court in Narrow Circumstances	Nelson Mullins
10 Mar	Misuse of Estate Funds by Executor of an Estate	Stark & Stark
10 Mar	New COVID-19 Stimulus Bill Includes Significant Pension Reforms and Expands Scope of 162(m) Compensation Deduction Limit	Proskauer Rose LLP
9 Mar	How to Use Client Trust Accounts to Actually Build Trust	PracticePanther
5 Mar	2021 Estate Planning Outlook: Transfer Tax Changes on the Horizon	Schiff Hardin LLP
26 Feb	Tenth Circuit Decides That An “Active, Full-time Employee” Is Entirely Different Than an Employee Who is “Actively at Work”	Robinson & Cole LLP
26 Feb	Is Relief for the Plight of Multiemployer Pension Plans in the Works?	Jackson Lewis P.C.
25 Feb	GMP Equalisation Under the Microscope – Zooming in on Outstanding Top-ups	Squire Patton Boggs (US) LLP
24 Feb	Silver Lining: COVID-19 Engagements Allow More Time for Premarital Financial Planning	Faegre Drinker
24 Feb	Time Is Running Out to Use the 65 Day Rule	Nelson Mullins
22 Feb	The Refunding Bond and Release	Stark & Stark
22 Feb	The 2020 Election and the Effect on Current Gift, Estate and Generation-Skipping Transfer Taxes	Faegre Drinker
18 Feb	Delaware Court of Chancery Finds Oral Agreement to Form a Joint Venture Enforceable	K&L Gates
14 Feb	Court Reversed Jury Trial And Determined That Settlement Agreement Dividing Real Property Owned By Trusts Was Not Ambiguous	Winstead
8 Feb	Understanding Your Duties as Attorney in Fact, and Three Practical Tips to Comply With Them	Norris McLaughlin P.A.
8 Feb	U.S. Supreme Court: Courts Can Review Railroad Retirement Board’s Refusal to Reopen Claims	Jackson Lewis P.C.
5 Feb	Court Held That An Heir Of An Estate Who Released All Claims Against The Estate Via A Settlement Agreement No Longer Had Standing To Bring Suit	Winstead
5 Feb	Court Held That The Issue Of Who Was Included In The Class Of Descendants Was Not Ripe Until The Current Beneficiary Dies	Winstead
4 Feb	Seattle Bans Natural Gas in New Buildings	Beveridge & Diamond PC
3 Feb	Satyam Khanna Named SEC’s First Senior Policy Advisor for Climate and ESG	Mintz
2 Feb	GMP Equalisation Under the Microscope – Claims for GMP Equalisation Top-ups to Historic Transfers	Squire Patton Boggs (US) LLP
1 Feb	Certificateholders in Article 77 Proceedings May Recover Attorney’s Fees in ‘Unique’ Cases	Faegre Drinker
30 Jan	U.S. and Puerto Rico Issue Rules on Non-COVID-19 Disaster Relief for Retirement Plans	Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
29 Jan	Trust Disputes: 5 Reasons to Reconsider an Arbitration Provision	Godfrey & Kahn S.C.
29 Jan	The Exemption Also Rises (But Could Set Soon)	Ward and Smith, P.A.
28 Jan	Do You or Your Parents Have “One Foot on the Banana Peel?”	Norris McLaughlin P.A.
27 Jan	Court Holds That Allegations Related To A Trustee’s Filing Of Suit Did Fall Under The Protection Of The Texas Citizens Participation Act, That A Trustee’s Actions To Modify Administrative Terms Did Not Trigger An In Terrorem Clause, But That Other Actions	Winstead
25 Jan	Act Now – Estate Tax Planning Under the Biden Administration	Davis\|Kuelthau, s.c.
23 Jan	What Took So Long? Democrats Quickly Introduce Pension Relief Bill	Jackson Lewis P.C.
20 Jan	Personal Planning Strategies - January 2021	Proskauer Rose LLP
20 Jan	Keep Calm and Plan On: Estate & Gift Changes Ahead	Pierce Atwood LLP