The newsletter of the ISBA’s Section on Trusts & Estates
Browse articles by year: 2014 (45)
Newsletter articles from 2006
This issue of the newsletter shows the broad range of topics that can confront the trusts and estates practitioner.
In this issue of the Trust and Estate Law newsletter, we have several small articles covering a wide variety of topics.
From the Editor’s Chair
In response to the dwindling number of estate tax returns being filed the IRS is reducing its audit staff, according to Kyle Martin, an estate tax attorney with the Internal Revenue Service.
In Terrorem Clauses—Bark but no bite
It is the duty of the courts to carry out the wishes of testators and settlors, and the duty of lawyers representing those testators and settlors to advise them as to the best chance of their directives being followed.
Inflation Adjustments: 2007 and before
On November 9, 2006 the IRS released its official inflation adjustments for 2007. The following tables show the 2007 adjusted items that relate to estate taxes:
Sample year-end letter
There are several estate tax issues which are critical for us to review the upcoming year.
Yet another joint tenancy case…
The Second District Appellate Court recently decided another case, In re Estate of Shea, resolving ownership of joint tenancy bank accounts established by a decedent during his lifetime.