The newsletter of the ISBA’s Section on Trusts & Estates
Browse articles by year: 2014 (11)
Newsletter articles from 2000
Crop share rental arrangements and sample lease
The following Crop Share Lease with provisions for cattle has its origin in the Cooperative Extension's form that was developed many years ago, being updated for items and farming practices that have changed in the interim and which, in it's author's opinion, are outdated or missing in the older format.
Estate planning in the new millenium
Marketing a law practice in the first decade of the 21st Century is going to be vastly different than in the previous decade, or any before.
Estate tax repeal? Reform? Increase?
The debate over repealing the federal estate and gift tax laws is not a new one. For years each and every legislative session has had one or more proposals to eliminate the tax.
The Florida Intangible Tax
Nearly every estate planning attorney in Illinois has had a client or two that has moved to a warmer climate.
For what its worth
This newsletter is a grab bag of recent decisions of interest to those of us in the estate planning area and a short article from Thorpe Facer.
For what it’s worth
This newsletter summarizes some of the more important developments that took place in 1999 and offers some thoughts on what they may mean to you and to your practice.
From the editor
This is the first newsletter following the annual meeting in Lake Geneva. I personally thank the retiring chair, Walt Zukowski, for his help and encouragement this past year.
From the editors
Our compilation this month includes several disparate cases. The first concerns an unhappy residual beneficiary who wants to avert a bequest going to a college that is about to close.
As more and more clients create trusts, the number of trust-oriented disputes will increase. Such is the nature of things.
In re Estate of Lind, No. 3-99-0708, decided July 13, 2000, by the Third District poses the question as to whether a college can be forced to give up a bequest that reaches probate after a decision was made to close the school.
The Estate of Rebecca A. Wineman, T. C. Memo. 2000-1993, filed by the Tax Court on June 28, 2000, gives the taxpayer additional ammunition in making special use valuation elections under Code sec. 2032A.
Report from the Task Force on the Unauthorized Practice of Law
A subcommittee of the Task Force on the Unauthorized Practice of Law has been established to review information provided to the task force about possible situations involving the unauthorized practice of law regarding estate and trust work.
Many of our clients have accounts with Merrill Lynch. When creating revocable living trusts for these clients, be aware that Merrill Lynch can require specific language be included with respect to a trustee's power.