By Jennifer Weisberg Millner and Robert F. Morris | December 8, 2023
Divorce can be a challenging and emotionally draining experience, leaving soon-to-be-ex-spouses with many legal and personal matters to resolve. Amidst all the turmoil, it is vital for individuals going through a divorce to understand the significance of updating their beneficiaries on their various accounts and financial instruments. Failing to do so after a divorce is final can have serious consequences.
9 minute read
By Ilene Sherwyn Cooper | December 1, 2023
As 2023 draws to a close, we consider some of the decisions in the fourth quarter affecting the field of trusts and estates. Of particular note are the opinions discussed below addressed to such issues as contracts to make a will, in terrorem clauses and termination of trusts.
9 minute read
By Justin H. Brown and Wesley R. Robinson | November 10, 2023
Reporting companies will need to file beneficial ownership information (BOI) reports using FinCEN's beneficial ownership secure system, which has yet to go live on FinCEN's website, to report the BOI of the beneficial owners of a reporting company.
10 minute read
By Emily Cousins | November 9, 2023
"Because the trial court incorrectly concluded that the defendant had no duty to protect and collect potential trust assets, such as the undistributed residuary assets at issue in this case, the court did not consider whether the plaintiffs adduced sufficient evidence to survive summary judgment on the issue of the defendant's alleged breach of her fiduciary duty," the opinion said. "Our review of the record reveals that genuine issues of material fact exist with respect to the allegations of the defendant's breach of fiduciary duty in the present case."
4 minute read
By David I. Faust | November 7, 2023
Although international borders are becoming blurred where people, money and commerce move across the world with ease and dual citizenship is commonplace, there are still at least two areas where the lines on maps remain clear: taxes and succession. The more peoples' personal and business lives become globalized, the more important it is for them to be aware of both tax and succession consequences. This article will deal with succession; a subsequent article will deal with taxes.
8 minute read
By Alexander Lugo | November 3, 2023
"The attorneys who are going to join us are the attorneys who want to bet on themselves. They know what they are worth, and they want to be able to have agency over their time and over the type of work that they deliver to their clients," said Concepción Global partner Christine Concepción.
3 minute read
By C. Raymond Radigan and Margaret B. Rahner | November 3, 2023
More often than not, it is the fiduciary that is looking for the court to tell them what to do or otherwise agree with what they want to do. In this article, C. Raymond Radigan and Margaret B. Rahner highlight the ambiguity in intent and uncertainty in the direction for the fiduciary to follow.
6 minute read
By Lisa Willis | October 31, 2023
Two attorneys were disbarred, one had the license revoked, and four were suspended.
5 minute read
By Riley Brennan | October 30, 2023
"The proceeds of such lawsuits are akin to trust funds held for the statutory beneficiaries. Nothing in the will and trust statutes prohibits the transfer of expected proceeds into a trust," said Justice Yvonne Kauger. "Prohibiting such a transfer would be counterintuitive to the nature of an estate trust, and our prior treatment of wrongful death proceeds."
5 minute read
By Conrad Teitell | October 20, 2023
This article discusses a case in which an alumnus made a $1.8-million gift to Dartmouth College to upgrade and maintain its golf course. However, Dartmouth subsequently closed the course and sought to repurpose the donor's gift.
4 minute read
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