Estate Planning

Objects that cause estate administration complications

Wading through complexity to find simplicity

Trustee’s mother may be liable for breach of fiduciary duties

Three exceptions to the Uniform Trust Code’s 5-year ultimate repose provision suggest that a trustee may not be home free from liability

The problems with the Obamacare rollout had one consequence that few anticipated

If a qualified terminable interest property election isn’t necessary to reduce an estate tax liability to zero, it can be treated as null and void

The Religious Freedom and Marriage Fairness Act offers new estate-planning opportunities

When extrinsic evidence shows a grantor’s contrary intent