News & Analysis as of July 24, 2025

Estate Planning › Distribution Rules

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Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the... more +

Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process. less -

Court Rules On Personal Jurisdiction In A Trust Dispute, Holding That In Rem Jurisdiction Still Requires Personal Contacts With A...

Winstead PC on 5/29/2025

In Hooten v. Collins, a dispute arose between the trustee of a Texas trust and a beneficiary who resided overseas regarding the distribution of trust assets, which primarily consisted of real estate in Texas. No....more

Litigation Concerning an Executor’s Accounting

Stark & Stark on 5/6/2025

As discussed in a previous blog, prior to an executor making distributions from an estate he/she must produce an accounting which the beneficiaries of an estate are entitled to review. Provided that the accounting is...more

Will Your Estate Distribution Mechanisms Actually Work Following an Unanticipated Incapacity or Death? Stress Testing Your Estate...

Warner Norcross + Judd on 12/5/2024

The best way to be sure that your thoughtful estate planning will work as anticipated when the time comes is to walk through it with your planning attorney, from the viewpoint of a person beginning the task of administrating...more

Treasury Releases First Installment of Long-Awaited Guidance on Donor-Advised Funds

Perkins Coie on 12/6/2023

Over the past several years, the U.S. Department of the Treasury has been preparing guidance concerning donor-advised funds (DAFs), which are accounts owned and controlled by public charities over which individual or...more

Responsibilities of a Special Needs Trust Trustee

Chambliss, Bahner & Stophel, P.C. on 7/14/2023

For individuals with disabilities, an inheritance or settlement can jeopardize a their government benefits, such as Medicaid and Supplemental Security Income (SSI). A special needs trust (SNT) can help the individual remain...more

Dividing the Multi-Family Corporation

Rivkin Radler LLP on 9/22/2022

Sibling Rivalry- You have probably encountered family-owned corporations in which the founder’s offspring are involved in the business to varying degrees. They may even own some equity, typically having received such equity...more

The Estate Planner - March/April 2020

Shumaker, Loop & Kendrick, LLP on 2/4/2020

Creating an education legacy - For many people, an important goal of estate planning is to leave a legacy for their children, grandchildren and future generations. And what better way to do that than to help provide for...more

SECURE Act May Put A Stop To Most Stretch Individual Retirement Account Planning

Flaster Greenberg PC on 12/18/2019

Good things come when you least expect them, but for wealthy retirees and their children and grandchildren, the Setting Every Community Up for Retirement Enhancement (SECURE) Act (passed in the United States House of...more

Do I Need an Estate Plan?

Jaburg Wilk on 10/17/2019

When You Hear the Term “Estate Planning”, Do You Think: “I don’t need an estate plan because I don’t have very much,” “My wishes are simple, I can just jot down what I need,” “I know someone who said they used a Will...more

Asset Protection Trusts: “Everybody Gets a DAPT!” (even those outside Connecticut)

Harris Beach Murtha PLLC on 9/12/2019

In a previous newsletter, we recently heralded the passage of the “Connecticut Qualified Dispositions in Trust Act”, which permits the creation and establishment of self-settled domestic asset protection trusts (“DAPTs”). To...more

The Impending Death of the Stretch IRA?

BakerHostetler on 11/11/2016

It can, at times, seem like a fool’s errand to focus too closely on specific provisions contained in proposed legislation. As any casual observer of Congress can attest, committee proposals frequently die unenacted or undergo...more

Understanding the Tax Consequences of Inheriting a Roth IRA

Chambliss, Bahner & Stophel, P.C. on 9/19/2016

Passing down a Roth IRA can seem like a good idea, but it doesn't always make the most sense. Before converting a traditional IRA into a Roth IRA to benefit your heirs, you should consider the tax consequences. ...more

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