Inheritance Rights of Frozen Embryos
This article discusses the current status of inheritance rights of frozen embryos under both federal law and the law of several states.
Estate Planning for the International Family and Property
This article outlines various tax and property and estate planning concerns for clients where one or more spouses are resident aliens and/or have real estate or other assets in foreign countries.
Private International Law’s Impact on Wills & Property: The Lady in Gold
This article reviews the case of the painting of Adele Bloch-Bauer and its return to the heirs of the decedent from Austria and highlights various issues related to international litigation in U.S. Federal District Court along with private international laws impact on wills and property.
Marital Deduction and Credit Shelter Trust Planning
This articles summarizes a new paradigm in the marital deduction and credit shelter trust planning area with a focus on new and creative planning techniques in light of the increase in the federal estate and gift tax exemption to over $5 million and with the decoupling of the death tax at the state level. All U.S. jurisdictions are discussed with some emphasis on Massachusetts, Rhode Island and Florida.
Estate Planning for Florida Snowbirds
This article highlights estate and income tax planning, estate planning, business planning, and long-term care considerations for clients who spend part of the year in Florida, particularly clients from Massachusetts and Rhode Island.
The Attorney-Client Relationship in Trust & Estate Litigation
This article summarizes the status of case law related to the attorney-client relationship with fiduciaries, particularly with trustees and executors and even more so when litigation takes place with a trust dispute or a will contest.
Default Health Care Surrogate Consent Statutes
This article discusses medical directives and living wills and what options are available for decision making when neither or both are not in place.
Estate Planning for Second & Third Marriages
This article provides a review of issues related to pre-nuptial and post-nuptial agreements as well as tax and estate planning concerns in the context of second and third marriages, especially when one or more of the couple have adult children form a prior marriage.