http://lawprofessors.typepad.com/trusts_estates_prof/ A Member of the Law Professor Blogs Network en-US 2012-02-24T21:00:00-05:00 http://feedproxy.google.com/~r/typepad/rMNY/~3/gfOsyBCR6UY/modern-views-of-death-are-unrealistic.html As society has progressed, medical advances have given us unrealistic expectations for prolonging life and we have distanced ourselves from the concept of death. Often, if there is any remaining option for medical treatment, families will not let loved ones... Elder Law Trusts EstatesProf 2012-02-24T21:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/modern-views-of-death-are-unrealistic.html http://feedproxy.google.com/~r/typepad/rMNY/~3/xQNCiixMBco/article-on-resulting-trusts.html John Mee (Faculty of Law, University College Cork) recently published his article entitled, Resulting Trusts and Voluntary Conveyances of Land: 1674-1925, Journal of Legal History, Vol. 32, No. 2, pp. 215-238 (2011). The abstract of the article available on SSRN... Articles Trusts Trusts EstatesProf 2012-02-24T19:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/article-on-resulting-trusts.html http://feedproxy.google.com/~r/typepad/rMNY/~3/j-qjdXS9_S8/irs2go.html The IRS is present on social media sites such as twitter and facebook, and they also have an app called, IRS2GO. The first version of the app was introduced in 2011 and had more than 350,000 downloads. The IRS created... Trusts EstatesProf 2012-02-24T17:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/irs2go.html http://feedproxy.google.com/~r/typepad/rMNY/~3/GYg9Bp8UYSY/irs-values-stolen-or-illegal-items-at-black-market-value.html Ileana Sonnabend was a legendary modern art dealer who passed away in 2007. After her death, her heirs sold some of her collection to pay a whopping estate tax bill. Sonnabend’s estate ended up owing $331 million to the IRS... Estate Tax Trusts EstatesProf 2012-02-24T15:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/irs-values-stolen-or-illegal-items-at-black-market-value.html http://feedproxy.google.com/~r/typepad/rMNY/~3/mJ2bB9cxQMg/article-on-the-recent-chinese-trust-act.html Adam S. Hofri-Winogradow (Faculty of Law, Hebrew University of Jerusalem) recently published his article entitled, Shapeless Trusts and Settlor Title Retention: As Asian Morality Play, Loyola L.R., New Orleans (Forthcoming). The abstract of the article available on SSRN is below:... Articles Trusts Trusts EstatesProf 2012-02-24T13:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/article-on-the-recent-chinese-trust-act.html http://feedproxy.google.com/~r/typepad/rMNY/~3/U3CWYC-vhKI/aarp-and-others-ask-for-special-relief-from-revised-do-over-rule.html On December 8, 2010, the Social Security Administration made changes to the “do-over” rule. Prior to the release of the new rule (which was made effective immediately), seniors who took Social Security checks before reaching retirement age could repay all... Elder Law Estate Planning - Generally Trusts EstatesProf 2012-02-24T11:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/aarp-and-others-ask-for-special-relief-from-revised-do-over-rule.html http://feedproxy.google.com/~r/typepad/rMNY/~3/HR4aXCNyAgo/new-form-990.html Last month, the IRS released the final 2011 Form 990, Return of Organization Exempt From Income Tax. The IRS also released instructions for Form 990. Significant changes contained in the newly released version of the Form are below: If an... Income Tax Trusts EstatesProf 2012-02-24T09:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/new-form-990.html http://feedproxy.google.com/~r/typepad/rMNY/~3/6loTIGquyT4/in-depth-estate-planning-cle.html ALI-ABA will sponsor a five day CLE from June 17-22, 2012 in Madison, WI entitled Estate Planning in Depth. An Optional Sunday afternoon session on wealth transfer taxation is also available. A description of the course is below: Why Attend?... Conferences & CLE Estate Planning - Generally Trusts EstatesProf 2012-02-24T07:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/in-depth-estate-planning-cle.html http://feedproxy.google.com/~r/typepad/rMNY/~3/ZkmhkjCm8iU/supreme-court-vacates-decision-on-pre-dispute-arbitration-agreements-in-nursing-homes.html Two days ago, the U.S. Supreme Court vacated a ruling by the Supreme Court of Appeals in West Virginia. The West Virginia court held that all pre-dispute arbitration agreements for personal injury and wrongful death claims against nursing homes were... New Cases Trusts EstatesProf 2012-02-23T21:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/supreme-court-vacates-decision-on-pre-dispute-arbitration-agreements-in-nursing-homes.html http://feedproxy.google.com/~r/typepad/rMNY/~3/-QnctIQOXO0/the-fairfax-obituary.html John Fairfax, most notably known for being the first man to row solo across an ocean, died on February 8, 2012. New York Times writer, Margalit Fox followed up his death with an epic obituary. Margalit pieced together her obituary... Current Events Trusts EstatesProf 2012-02-23T19:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/the-fairfax-obituary.html http://feedproxy.google.com/~r/typepad/rMNY/~3/RoVmbsE4tmw/article-on-intestate-succession-and-right-to-inherit-from-biological-father.html Camille M. Davidson (Assistant Professor, Charlotte School of Law) recently published her article entitled Mother's Baby, Father's Maybe!--Intestate Succession: When Should a Child Born Out of Wedlock Have a Right to Inherit from or Through His or Her Biological Father?,... Articles Intestate Succession Trusts EstatesProf 2012-02-23T17:03:59-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/article-on-intestate-succession-and-right-to-inherit-from-biological-father.html http://feedproxy.google.com/~r/typepad/rMNY/~3/vzp0ychr5qA/many-small-business-owners-not-clear-on-retirement-plans.html Research Firm ORC International conducted an online survey of small business owners on behalf of Fidelity. ORC surveyed 638 small business owners with fewer than 100 employees. The survey results indicated that many small business owners do not have a... Estate Planning - Generally Trusts EstatesProf 2012-02-23T15:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/many-small-business-owners-not-clear-on-retirement-plans.html http://feedproxy.google.com/~r/typepad/rMNY/~3/HBaFUMdPo0s/criminal-law-symposium-.html Texas Tech School of Law will host The Sixth Annual Criminal Law Symposium: The Sixth Amendment on March 30, 2012 from 9:00 a.m. – 5:30 p.m. A description of the event is below: EVENT: The speakers include some of the... Conferences & CLE Trusts EstatesProf 2012-02-23T13:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/criminal-law-symposium-.html http://feedproxy.google.com/~r/typepad/rMNY/~3/_oEXKsGClcQ/deadline-extension-for-form-4768.html Surviving spouses must ensure that Form 706 is filed after the deceased’s spouse’s death in order to elect portability. The form is typically due nine months following the death, and the executor has an additional six-months to file the form... Estate Administration Estate Tax Trusts EstatesProf 2012-02-23T11:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/deadline-extension-for-form-4768.html http://feedproxy.google.com/~r/typepad/rMNY/~3/z5olzo6U_CY/helping-family-caregivers.html Studies have shown that providing care to elderly relatives can harm the health of the caregiver. Reports have also shown that a family caregiver can see an increase in his or her own health-care bills by an average of $4,766... Disability Planning - Health Care Trusts EstatesProf 2012-02-23T09:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/helping-family-caregivers.html http://feedproxy.google.com/~r/typepad/rMNY/~3/iSAv1cY_KNE/cle-on-international-trust-and-estate-planning.html ALI-ABA will be sponsoring a two day CLE from August 23 to August 24, 2012 in Toronto, Ontario, Canada entitled International Trust and Estate Planning. The CLE is offered as a live course, live webcast, or live webcast segments. A... Conferences & CLE Estate Planning - Generally Trusts Trusts EstatesProf 2012-02-23T07:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/cle-on-international-trust-and-estate-planning.html http://feedproxy.google.com/~r/typepad/rMNY/~3/3lHYOY334Jo/obamas-proposal-on-intentionally-defective-grantor-trusts.html Obama proposed changes involving Intentionally defective grantor trusts (IDGTs) in his budget proposal. He wants to coordinate income and transfer tax rules that apply to grantor trusts. The proposal suggests that when a transfer is made to a grantor trust,... Trusts Trusts EstatesProf 2012-02-22T21:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/obamas-proposal-on-intentionally-defective-grantor-trusts.html http://feedproxy.google.com/~r/typepad/rMNY/~3/FCs9LKsKosA/fsis-lobbying-efforts-get-stretch-ira-tax-rule-removed-from-federal-highway-bill.html More than 2,000 FSI members have succeeded in lobbying efforts to get a provision removed from the Highway Bill proposing that stretch IRAs be taxed over five years instead of a lifetime. Senate Majority Leader Harry Reid amended the bill... Current Events Estate Planning - Generally Trusts EstatesProf 2012-02-22T19:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/fsis-lobbying-efforts-get-stretch-ira-tax-rule-removed-from-federal-highway-bill.html http://feedproxy.google.com/~r/typepad/rMNY/~3/pQTe1l5_JDk/presidential-candidates-are-not-too-concerned-about-long-term-care.html Fifteen national advocacy groups surveyed five presidential candidates with five questions about long-term care services. Only Barack Obama and Newt Gingrich responded to the questions. Mitt Romney, Rick Santorum, and Ron Paul all neglected to answer the survey. Obama had... Elder Law Trusts EstatesProf 2012-02-22T17:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/presidential-candidates-are-not-too-concerned-about-long-term-care.html http://feedproxy.google.com/~r/typepad/rMNY/~3/iiIAxzLuvlg/joe-jacksons-wrongful-death-suit-cannot-proceed.html A judge ruled recently that Joe Jackson’s Michael Jackson wrongful death suit against AEG and Dr. Conrad Murray cannot proceed. Joe filed his suit after Katherine Jackson filed hers, and the judge said that there could not be two suits... Current Events Trusts EstatesProf 2012-02-22T15:00:00-05:00 http://lawprofessors.typepad.com/trusts_estates_prof/2012/02/joe-jacksons-wrongful-death-suit-cannot-proceed.html