Estate Planning

Are we making this too complicated?

Trustees can expect a bumpy road ahead

The increased life expectancy of our clients will change the way we practice

Avoid (or minimize) family disarray

When are the proceeds of life insurance policies includible in a taxpayer’s gross estate?

After a bumpy road, Delaware incomplete gift non-grantor trusts get a green light

Kristina Sherry, “What Happens to Our Facebook Accounts When We Die?: Probate Versus Policy and the Fate of Social-Media Assets Postmortem,” 40 Pepp. L. Rev. 1 (2013)

Grayson M.P. McCouch, “Who Killed the Rule Against Perpetuities?” 40 Pepp. L. Rev. 5 (2013)

Thomas P. Gallanis and Josephine Gittler, “Family Caregiving and the Law of Succession: A Proposal,” 45 U. Mich. J.L. Reform 4 (2012)

Nancy A. McLaughlin, "Extinguishing and Amending Tax Deductible Conservation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman,” 13 Florida Tax Review 217 (2012)