Fiduciary Law’s Mixed Messages by Evan J. Criddle

Evan J. Criddle, of William & Mary Law School has made available for download his article, Fiduciary Law’s Mixed Messages, to be included with the Research Handbook on Fiduciary Law.   The Abstract is as follows:

Nearly a century ago, Judge Benjamin Cardozo famously declared that fiduciaries bear a “duty

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UPDATE: Can an Intended (and Disappointed) Beneficiary Still Sue a Will’s Drafter?: The General Assembly of Virginia Enacts a Statutory Fix to the Thorsen Decision 

Brett Herbert, of LeClair Ryan provides an update about a beneficiary’s ability to successfully sue estate lawyers in Virginia for drafting errors.  His article begins as follows:

Back in the summer I wrote a post discussing the impacts of the Thorsen decision by the Supreme Court of Virginia.  In Thorsen,

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Electronic Wills Coming in Florida?

The Lawyerist reports that legislation is moving forward in Florida that would allow for electronic wills.  Their articles begins as follows:

Wills and trusts has traditionally been an arcane practice area, known for things like attorneys using legal-size paper and terms like bequest, devise, and residue. But no more –

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Combatting Foreign Tax Evasion With New Filing Requirements for Foreign-Owned Disregarded Entities

Morgan Klinzing, of Pepper Hamilton writes about new filing requirements for foreign owned disregarded entities. His article begins as follows:

The new regulations expand the filing requirements for Form 5472 to include disregarded entities with foreign owners when there are certain reportable transactions.If a non-U.S. person (individual or corporation) owns

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IRS Webinar: Working With Appeals

IRS Presenters:

  • Joseph Ali, Director, Technical Guidance, Internal Revenue Service- Appeals
  • Brandi Joyner, Area Director, Collection Appeals, Office of Appeals, Internal Revenue Service
  • IRS Q&A Moderator: Karen Brehmer, Stakeholder Liaison, Communications & Stakeholder Outreach, SB/SE, IRS

Webinar description:

  • Presents information that taxpayers and practitioners should know when working with the IRS
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