Wealth Strategies Journal

Do More, Better, Faster

Month: April 2015 (page 1 of 2)

How Big Is Your Ask?

We all need something from others– truly, not a single person I have encountered over the last four decades operates as an island. But the key question to keep in mind when asking for something is this: how big is your ask? The bigger the favor, the more prepared you … Continue reading

US Tax Court: Failure to Report Gross Income of IRA Distribution

In Morris v. Commissioner of Internal Revenue, the United States Tax Court sought an answer to “whether [the] petitioners failed to report during 2011 taxable distributions from an individual retirement account (IRA).” While the petitioners were under a belief that the money they obtained from their father’s estate would … Continue reading

Florida Family Trust Companies: Tax and Nontax Considerations by Brian M. Malec and Scott A. Bowman

Brian M. Malec and Scott A. Bowman have published their article, “Florida Family Trust Companies: Tax and Nontax Considerations,” in the Florida Bar Journal.  The article discusses newly enacted legislation in Florida designed to attract private family trust companies.  The article begins as follows:

On June 13, 2014, Governor Scott

Continue reading

In Agents We Trust – A Proposal for Material Participation of Trusts by Ryan Pulver, Alan Joseph Wilson

Ryan Pulver, of Jackson Kelly PLLC, and Alan Joseph Wilson, have made available for download their Wyoming Law Review article, In Agents We Trust – A Proposal for Material Participation of Trusts.”  The Abstract reads as follows:

In the business succession planning context, estate planners frequently employ the use of

Continue reading

Amy R. Lonergan


Amy Lonergan is counsel in the Day Pitney’s Individual Clients department. She advises individuals and families in all aspects of estate and tax planning. Her practice ranges from straightforward estate planning for individuals and young families to developing complex plans that incorporate sophisticated strategies to transfer wealth to the next … Continue reading

Joshua S. Miller


Josh Miller is a managing director and senior wealth strategist in Atlantic Trust’s Boston office. Josh has more than 13 years of industry experience, counseling high net worth individuals, corporate executives, closely held business owners and multinationals on sophisticated estate plan designs and strategies. He works directly with clients and their … Continue reading

Participant’s Estate Fails to Show a Claim For Failure to Give Notice of Right to Continue Life Insurance Coverage: Estate of Moceri v. Ratner Companies, LC

Mark Thomas, of Williams Mullen, summarizes Estate of Moceri v. Ratner Companies, which provides a practical lesson on determining a duty to give notice to ERISA participants.  In Estate of Moceri, the U. S. District Court for the Middle District of Florida dismissed the claim by the estate of an … Continue reading

Will a faith-based arbitration clause disqualify your trust for tax purposes?

Juan C. Antúnez on his Florida Probate & Trust Litigation Blog writes about the issue of whether a faith-based arbitration clause can disqualify a trust for tax purposes.  His article begins as follows:

We aren’t doing our jobs as estate planners if we don’t anticipate — and plan accordingly for — the structural limitations

Continue reading

Death and Live Feeds: Privacy Protection in Fiduciary Access to Digital Assets by Jeehyeon Jenny Lee

Jeehyeon Jenny Lee has made available for download her forthcoming article, “Death and Live Feeds: Privacy Protection in Fiduciary Access to Digital Assets,” to be published in the Columbia University, Law School. The abstract reads as follows:

In 2014, the Uniform Law Commission approved the Uniform Fiduciary Access to Digital

Continue reading

Can A Virtual Adoption Be Undone?

Luke Lantta, of Bryan Cave, writes about whether Virtual Adoption can be done for purposes of inheritance on the Bryan Cave Fiduciary Litigation Blog.  His article begins as follows:

The inheritance rights of adopted children have a long, complex history in many jurisdictions.  In Georgia, add into the adoption equation

Continue reading

Taking Turns by Ronen Perry, Tal Zarsky

Ronen Perry and Tal Zarsky, both of the University of Haifa, have made available their forthcoming article, “Taking Turns,” to be published in The Florida State University Law Review.  The abstract is as follows:

Two siblings jointly inherit their late father’s rocking chair. The chair has principally sentimental and no real

Continue reading

Family companies: To have and to hold | The Economist

The Economist has a special report on family dynasties.  The primary article begins as follows:

FAMILIES HAVE ALWAYS been at the heart of business. Family companies are among the world’s oldest. The Hoshi Ryokan, an inn in Japan, has been in the same family since 718. Kongo Gumi, a Japanese

Continue reading

Steve Akers ACTEC 2015 Annual Meeting Musings

Steve Akers, Senior Fiduciary Counsel, Southwest Region, Bessemer Trust, has made available for download his extensive summary of the 2015 Annual ACTEC meetings on the Bessemer website.  The abstract for Mr. Aker’s full report reads as follows:

The 2015 ACTEC Annual Meeting was held in Marco Island, Florida on March 5-8,

Continue reading

In the Pursuit of Domestic Tranquility – Matrimonial Attorneys Should Follow the Bouncing Beneficiary Designations by Andrew L. Oringer, Albert Feuer

Andrew L. Oringer and Albert Feuer have made available their article, “In the Pursuit of Domestic Tranquility – Matrimonial Attorneys Should Follow the Bouncing Beneficiary Designations,” published at  43 Comp. Plan. J. 43 (March 6, 2015).  The Abstract reads as follows:

The Supreme Court, in Kennedy v. Plan Administrator for DuPont Savings

Continue reading

The Prudent Investor Rule and Market Risk: An Empirical Analysis by Max M. Schanzenbach, Robert H. Sitkoff

Professors Max M. Schanzenbach and Robert H. Sitkoff have made available their research paper, “The Prudent Investor Rule and Market Risk: An Empirical Analysis.”  The Abstract is as follows:

The prudent investor rule, enacted in every state over the last 30 years, is the centerpiece of fiduciary investment law. Repudiating the

Continue reading
Older posts