Estate Planning News
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A JD Supra law news feed - pass it on
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New for 2026: Estate and Gift Tax Exemptions
New for 2026: Estate and Gift Tax Exemptions
The federal estate and gift tax exemption changes from year to year, and prior to the passing of the One Big Beautiful Bill (OBBB), there was...
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January 20, 2026 at 8:00 PM
New for 2026: Estate and Gift Tax Exemptions
Florida Appeals Court Decisions Week of January 12 - 16, 2026
Florida Appeals Court Decisions Week of January 12 - 16, 2026
U.S. Eleventh Circuit Court of Appeals -
No decisions this week...
Florida Supreme Court - Tallahassee
In re Fla R Civ P - amended...
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January 19, 2026 at 8:09 PM
Florida Appeals Court Decisions Week of January 12 - 16, 2026
Making the Move: How to Appropriately Change Your Washington Domicile
Making the Move: How to Appropriately Change Your Washington Domicile
Washington has the highest estate tax rates in the country, with a top rate of 20 percent for taxable estates valued above $9 million. Under...
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January 19, 2026 at 4:52 PM
Making the Move: How to Appropriately Change Your Washington Domicile
Sibling Rivalry in Estate Planning: Preventing the Ultimate Family Feud
Sibling Rivalry in Estate Planning: Preventing the Ultimate Family Feud
Sibling rivalry is a tale as old as time. In probate litigation, however, these emotional battles can eat away at a family’s precious legacy. ...
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January 16, 2026 at 9:17 PM
Sibling Rivalry in Estate Planning: Preventing the Ultimate Family Feud
Estate Tax Portability: Tax Court Emphasizes Importance of Proper Filing
Estate Tax Portability: Tax Court Emphasizes Importance of Proper Filing
In Estate of Rowland v. Commissioner, the Tax Court held that estate tax returns filed solely to elect portability must still be complete and...
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January 16, 2026 at 5:30 PM
Estate Tax Portability: Tax Court Emphasizes Importance of Proper Filing
Creating and Preserving Non-Grantor Status in Spousal Trusts
Creating and Preserving Non-Grantor Status in Spousal Trusts
A spousal lifetime access non-grantor trust (often referred to as a "SLANT") is an irrevocable trust structured to benefit the donor's spouse,...
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January 15, 2026 at 11:46 PM
Creating and Preserving Non-Grantor Status in Spousal Trusts
Family Property Disputes in Canada: Why Process Selection Matters
Family Property Disputes in Canada: Why Process Selection Matters
A recent Alberta Court of Appeal decision offers a clear reminder that in family property disputes, procedural risk can be just as determinative...
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January 15, 2026 at 8:00 PM
Family Property Disputes in Canada: Why Process Selection Matters
Marriage Across Borders: Estate Planning for Mixed-Citizenship Couples
Marriage Across Borders: Estate Planning for Mixed-Citizenship Couples
Cross‑border marriages are becoming increasingly common, and so are the estate planning surprises that come with them. If at least one spouse is...
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January 15, 2026 at 7:12 PM
Marriage Across Borders: Estate Planning for Mixed-Citizenship Couples
Revocable vs. Irrevocable Trusts: Choosing the Right Path for your Estate Plan
Revocable vs. Irrevocable Trusts: Choosing the Right Path for your Estate Plan
When it comes to estate planning, trusts are among the most versatile and powerful tools available. They allow you to manage your assets, protect...
www.jdsupra.com
January 15, 2026 at 4:59 PM
Revocable vs. Irrevocable Trusts: Choosing the Right Path for your Estate Plan
Planning Ahead in New Jersey: What to Know About Estate & Inheritance Tax
Planning Ahead in New Jersey: What to Know About Estate & Inheritance Tax
If you reside in New Jersey (or have substantial ties to the state), estate planning isn’t just about wills, trusts or who gets Grandma’s...
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January 15, 2026 at 3:10 AM
Planning Ahead in New Jersey: What to Know About Estate & Inheritance Tax
New York’s Medical Aid in Dying Act: What the Governor’s Announced Deal Means for Patients and Families
New York’s Medical Aid in Dying Act: What the Governor’s Announced Deal Means for Patients and Families
On December 17, 2025, Governor Kathy Hochul announced that a deal was reached with lawmakers to move forward with signing the Medical Aid in...
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January 14, 2026 at 7:50 PM
New York’s Medical Aid in Dying Act: What the Governor’s Announced Deal Means for Patients and Families
Enforcement Date Approaches for Inherited IRA Beneficiaries
Enforcement Date Approaches for Inherited IRA Beneficiaries
A recent WSJ article highlights a critical alert for beneficiaries who inherited traditional IRAs after 2019: the window to take distributions is...
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January 13, 2026 at 4:04 PM
Enforcement Date Approaches for Inherited IRA Beneficiaries
Tax and Legal Planning for the Venezuelan Diaspora in Transition
Tax and Legal Planning for the Venezuelan Diaspora in Transition
For a quarter of a century, the Venezuelan people have faced profound economic, social and institutional disruptions. For many high-net-worth...
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January 12, 2026 at 9:27 PM
Tax and Legal Planning for the Venezuelan Diaspora in Transition
Managing a Loved One’s Finances Is One of Life’s Most Challenging Roles
Managing a Loved One’s Finances Is One of Life’s Most Challenging Roles
As the new year begins, Howard S. Krooks shares insights into one of the most challenging issues many families face: navigating the complexities...
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January 9, 2026 at 8:16 PM
Managing a Loved One’s Finances Is One of Life’s Most Challenging Roles
A Cautionary Tax Court Decision: Why Late Estate Tax Filings Can Cost Millions
A Cautionary Tax Court Decision: Why Late Estate Tax Filings Can Cost Millions
A recent Tax Court decision highlights a mistake we continue to see far too often: assuming estate tax filings can be handled later, fixed...
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January 9, 2026 at 3:08 PM
A Cautionary Tax Court Decision: Why Late Estate Tax Filings Can Cost Millions
Fiduciary's Checklist
Fiduciary's Checklist
Serving as a fiduciary carries significant responsibility. Whether you are an executor, administrator or trustee, the role requires careful...
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January 8, 2026 at 6:38 PM
Fiduciary's Checklist
Wealth Management Update - January 2026
Wealth Management Update - January 2026
The January 2026 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.60%, which is the same as the...
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January 8, 2026 at 4:27 PM
Wealth Management Update - January 2026
The Tax Strategy Private Equity Can’t Ignore
The Tax Strategy Private Equity Can’t Ignore
Establishing a non-grantor irrevocable trust in certain favorable states has long been a pillar of tax and estate planning for high-net-worth...
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January 8, 2026 at 2:16 PM
The Tax Strategy Private Equity Can’t Ignore
Client Alert: Virginia Court of Appeals Rules on Entitlement to Elective Share for Separated Spouses
Client Alert: Virginia Court of Appeals Rules on Entitlement to Elective Share for Separated Spouses
In recent decision (Teel v. Teel), the Virginia Court of Appeals agreed with a lower court's decision that Sue Anderson Teel lost her right to a...
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January 8, 2026 at 2:04 PM
Client Alert: Virginia Court of Appeals Rules on Entitlement to Elective Share for Separated Spouses
Client Alert: Virginia Court of Appeals Rules on Entitlement to Elective Share for Separated Spouses
Client Alert: Virginia Court of Appeals Rules on Entitlement to Elective Share for Separated Spouses
In recent decision (Teel v. Teel), the Virginia Court of Appeals agreed with a lower court's decision that Sue Anderson Teel lost her right to a...
www.jdsupra.com
January 7, 2026 at 8:27 PM
Client Alert: Virginia Court of Appeals Rules on Entitlement to Elective Share for Separated Spouses
Planning for 2026: Trusts and Estates Tax Updates
Planning for 2026: Trusts and Estates Tax Updates
The uncertainty at the start of 2025 as to the United States transfer (gift and estate) tax exemption has been resolved with the passage of the...
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January 7, 2026 at 5:59 PM
Planning for 2026: Trusts and Estates Tax Updates
Estate Planning for Founders – Part III: Intentionally Defective Grantor Trusts
Estate Planning for Founders – Part III: Intentionally Defective Grantor Trusts
This is the third of a four-part series focusing on estate planning for founders. In this installment, we will cover why an Intentionally...
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January 6, 2026 at 5:58 PM
Estate Planning for Founders – Part III: Intentionally Defective Grantor Trusts
2026 Adjustments to Estate, Gift, Generation-Skipping Transfer Tax, and Income Tax Brackets
2026 Adjustments to Estate, Gift, Generation-Skipping Transfer Tax, and Income Tax Brackets
Every year, the Internal Revenue Service (IRS) and the New York Department of Taxation and Finance (the Department) update the monetary...
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January 6, 2026 at 2:48 PM
2026 Adjustments to Estate, Gift, Generation-Skipping Transfer Tax, and Income Tax Brackets
Premature Distributions Can Make Fiduciaries Personally Liable
Premature Distributions Can Make Fiduciaries Personally Liable
An executor who pays himself before the tax bill comes due may end up paying twice. In Estate of Spenlinhauer v. Commissioner, the U.S. Tax Court...
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January 5, 2026 at 6:45 PM
Premature Distributions Can Make Fiduciaries Personally Liable
Commonwealth Court Broadens Realty Transfer Tax Exclusions for Real Estate Company Transactions
Commonwealth Court Broadens Realty Transfer Tax Exclusions for Real Estate Company Transactions
The Pennsylvania Commonwealth Court’s decision in 430 Stump Road, LLP v. Commonwealth marks a significant clarification for transactions...
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January 2, 2026 at 5:56 PM
Commonwealth Court Broadens Realty Transfer Tax Exclusions for Real Estate Company Transactions