Choosing a Trustee: Navigating the Complexities and Key Considerations
Law School Toolbox Podcast Episode 509: Listen and Learn -- Third-Party Rights in Contracts (Part 2 - Beneficiaries)
Law School Toolbox Podcast Episode 508: Listen and Learn -- Third-Party Rights in Contracts (Part 1 - Rules)
Mamma Mia!: Common Estate Planning Issues for Blended Families
Once Removed Episode 38: The Legacy Mindset: What It Is and How to Build It
John Wick - What You Need To Know about the Corporate Transparency Act
Once Removed Episode 24: Expressing Goals and Intent for the Trust
Once Removed Episode 23: Naming Guardians for Minor Children
Once Removed Episode 22: Building Flexibility into the Estate Plan
Once Removed Episode 20: Helping a Beneficiary Purchase a Home
Life After Love Gone Wrong Podcast: Season 3, Episode 6 - Reshaping Your Legacy: Estate Planning After Your Divorce
Charitable Planning With Guest Stephanie Hood: Navigating Complex Rules and Traps for the Unwary
A Primer On Trusts - A Podcast with Janathan Allen
Once Removed Episode 13: It’s 5 o’Clock: Do You Know Where Your Will Is? A Lesson From Aretha Franklin
Once Removed Episode 12: SLATs and the Case of McKim vs. McKim
Once Removed Episode 11: Spousal Lifetime Access Trusts, or SLATs
Digital Planning Podcast Episode: Family Office Technology Solutions
Digital Planning Podcast Episode: The Uniform Electronic Estate Planning Documents Act
What is a self-proving affidavit?
The Importance of Beneficiary Designations
Could listing designated beneficiaries on a participant statement spark a fiduciary breach lawsuit? In today’s world, the answer is always yes — and in LeBoeuf v. Entergy, it did....more
As an old song covered by the Beatles goes, “the best things in life are free, but you can’t keep em for the birds and bees, now give me money, that’s what I want.”...more
Revenue Ruling 2025‑15 (available here) provides guidance on withholding and reporting obligations when a plan participant or beneficiary fails to cash a distribution check and a replacement check is issued. As discussed...more
Look, I love a good soap opera. I grew up on Dallas, and I still sneak in The Bold and the Beautiful when I can. There’s something about the betrayal, the big reveals, and the constant twists that makes it compelling. But you...more
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBA). The OBBA established a new type of tax-advantaged savings account for minors, known as “Trump Accounts.” While the specific details of...more
"God, grant me the serenity to accept the things I cannot change, courage to change the things I can, and wisdom to know the difference."- The Serenity Prayer- The first 100 days of President Trump’s administration have been...more
Roughly two-thirds of Americans are estimated to die without executing a valid will. As a result, assets in their name will pass under the laws of intestacy of their home state. The laws of intestacy are essentially default...more
Despite efforts by plan sponsors and third-party administrators/plan recordkeepers to communicate to defined contribution retirement plan participants the importance of designating a beneficiary to receive any remaining...more
Under the SECURE Act, disabled beneficiaries can stretch out inherited retirement account distributions beyond 10 years, provided their life expectancy is longer than the default 10-year rule. Generally, an Applicable...more
“Nowhere is wisdom more necessary than in the guidance of charitable impulses. Meaning well is only half our duty; thinking right is the other, and equally important, half.” — Samuel Gridley Howe...more
When an employee unexpectedly dies, companies often want to act quickly so as to minimize disruption to the deceased employee’s family. While that is an important goal, companies need to ensure that they follow federal and...more
On April 3, 2025, the Department of Labor issued Field Assistance Bulletin No. 2025-02 (the FAB), providing initial guidance and updated models for defined benefit plan Annual Funding Notices that comply with the notice...more
Divorce is a major life change that affects far more than just your relationship status. One crucial—but often overlooked—aspect that needs immediate attention after a divorce is your estate plan. Failing to update your...more
The April 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is 0.40% less than the March 2025 rate. The April applicable federal rate (“AFR”) for use with a...more
In this article, the authors delve into the Department of Labor’s temporary ERISA enforcement policy for unclaimed retirement benefit payments of $1,000 or less. The Department of Labor (DOL) has announced a temporary...more
As a member of your company’s human resources or employee benefits department, one of the most difficult calls you may receive is from a colleague or an employee’s family member notifying you of the death of an employee. This...more
Following the IRS’ finalization of the SECURE Act regulations on July 18, 2024, it is a good time to review the retirement benefit provisions of your trust to make sure they still align with your estate planning goals....more
The February Monthly Minute highlights a new online ACA reporting alternative, the DOL’s temporary policy regarding escheatment of small retirement benefits owed to missing participants, and new guidance clarifying the gag...more
The January Monthly Minute highlights a recent Texas court decision holding ESG investing violated ERISA and a new development in the J&J prescription drug case that found plaintiff lacked standing to sue, and also digs into...more
Typically, a parent wishes to treat their children equally in their estate plan and presumes they will achieve this goal by dividing all their assets into equal shares upon their death. Accordingly, they will designate their...more
On July 19, 2024, the Internal Revenue Service (“IRS”) issued final regulations (“2024 regulations”) regarding the SECURE Act of 2019 and the SECURE Act 2.0 of 2022, which apply to 401(a) plans, 401(k) plans, traditional and...more
Is anything private anymore? We live in a digital age where information is quick and abundant. While this is helpful in many circumstances, it may seem most concerning when it comes to your estate plan. Your estate plan...more
The Secure Act, passed in 2019 and updated in 2022, made significant changes to the required minimum distribution (RMD) rules applicable to qualified retirement plans, IRAs, 403(b) plans, and other eligible deferred...more
Recent changes implemented by Secure Act 2.0 provide a powerful retirement opportunity. Starting in 2024, Congress changed the way that 529 accounts work....more
On July 18, 2024, the Internal Revenue Service (IRS) issued final regulations updating the required minimum distribution (RMD) rules. The final regulations reflect changes made by the Setting Every Community Up for Retirement...more