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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

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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

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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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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

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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,

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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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Controversies in Tax Law: A Matter of Perspective by Anthony C. Infanti

Anthony C. Infanti has made available his research paper, “Controversies in Tax Law: A Matter of Perspective.”  The Abstract is as follows:

This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central

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Written Testimony of Ray D. Madoff before the Select Revenue Measures Subcommittee Hearing on the Burden of the Estate Tax on Family Businesses and Farms by Ray D. Madoff

Ray Madoff has made available for download his written testimony before the Select Revenue Measures Subcommittee Hearing on the Burden of the Estate Tax on Family Businesses and Farms.  The Abstract is as follows:

Congressional testimony focusing on (1) the importance of the estate tax, particularly in supporting the fairness

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Fiduciary Governance by Paul B. Miller, Andrew S. Gold

Paul B. Miller and Andrew S. Gold have made available their article, “Fiduciary Governance,” published in the William & Mary Law Review.  The Abstract is as follows:

The fiduciary relationship is one of the most fundamental legal relationships, and its importance for both public and private law is increasingly recognized. Fiduciary mandates

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When May an Agent Act on Behalf of an ERISA Plan Participant or Beneficiary? by Albert Feuer

Albert Feuer has made available for download his article, “When May an Agent Act on Behalf of an ERISA Plan Participant or Beneficiary?”, which was published in the Journal of Pension Planning and Compliance. The Abstract is as follows:

This article discusses when a pension or welfare plan governed by the

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A Taxonomy of Testamentary Intent by Mark Glover

Mark Glover has made available his article, “A Taxonomy of Testamentary Intent,” to be published in the George Mason Law Review.  The Abstract reads as follows:

Testamentary intent is consistently heralded as the cornerstone of a will. Moreover, judges and scholars explain that the decedent’s intent should guide probate courts as they

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Leimberg Report: NY Updates, Asset Protection Updates & More

The following notable updates were posted on Leimberg for the weeks of March 16-April 5, 2015:

  • Sharon Klein & New York’s Executive Budget for 2015-2016: What Passed, What Didn’t and What’s Next? (Estate Planning Newsletter).New York State has just released its final Executive Budget for 2015-2016, which includes changes
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Navigating Complicated “Directed Trusts”

Barron’s discusses directed trusts.  Its’ article begins as follows:

For the wealthiest families, the old trust model of electing just a trustee and investment advisor is so passé. Well-heeled folks are slicing and dicing traditional trustee duties into many different functions, selecting specialist experts and family members to fill as

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