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

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

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Amy R. Lonergan

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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

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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

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

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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

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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

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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

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