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Indiana Enacts Self-Settled Asset Protection Trust Legislation

On April 9, 2019, the Indiana Legislature enacted S.B. 265 to amend the Indiana Code concerning trusts and fiduciaries. The Indiana governor signed the act May 5. One important provision of the act was the addition of a new...more

5/30/2019  /  Creditors , Estate Planning , Trustees , Trusts

Can a Handwritten Will Get Any R.E.S.P.E.C.T.?

Aretha Franklin’s estate is back in the news, this time for a controversy surrounding recently discovered handwritten documents that may — or may not — be accepted by the court as her official will....more

Recent Cases of Interest to Fiduciaries January 2018

In the most recent installment of the McGuireWoods Fiduciary Advisory Services annual multipart series on recent fiduciary cases, developments in the law concerning various topics are examined through the following:...more

Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2018

In an always-anticipated annual tradition, McGuireWoods partner Ronald Aucutt, with help from his McGuireWoods colleagues, has identified the top ten estate planning and estate tax developments of 2018. Ron is chair emeritus...more

Estate Tax Exemptions in the Capital Region: D.C. Decouples, Maryland Caps, Virginia Holds Out

For several years, the Capital Region jurisdictions (District of Columbia, Maryland and Virginia) were moving toward consistency. The D.C. estate tax exemption was scheduled to match the federal estate tax exemption on...more

The Unhappy Consequences of Dying Without a Will

In the first sentence of his master work on families, Anna Karenina, Leo Tolstoy wrote, “Happy families are all alike; every unhappy family is unhappy in its own way.” The passing of another great artist, Aretha Franklin, who...more

Recent Cases of Interest to Fiduciaries

In the most recent installment of the McGuireWoods Fiduciary Advisory Services annual multipart series on recent fiduciary cases, developments in the law concerning various topics are examined through the following: - In re...more

IRS to Issue Regulations on Effect of Section 67(g) on Certain Deductions for Estates and Nongrantor Trusts

The U.S. Treasury Department and the IRS announced on Friday, July 13, 2018, that they intend to issue regulations on the impact of new section 67(g) of the Internal Revenue Code of 1986 on certain deductions for estates and...more

Parties Settle Closely Watched Tax Court Cases Involving Defined Value Clause

The IRS and executors have settled two cases in the United States Tax Court involving members of the Woelbing family, who own Carma Laboratories, Inc., of Franklin, Wisconsin, the maker of Carmex skin care products, and a...more

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