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    TRUSTS & ESTATES, WILLS, AND TAX LAW UPDATE

    ESTATES:  Personal Representatives/Methods for Determining Fair Compensation

    Foster-Home or Difficulty-of-Care Health Services by Individuals

    Is It Legal to Inherit Objects Made from Endangered Species Parts?

    Estate Planning—Gifts by an Attorney-in-Fact

    WILLS: Virginia Construction Survival Clause—Beneficiaries Who Predecease Distribution

    TAX: Sales Tax Pandemic—Facemasks

    ESTATE PLANNING: Pet Trusts

    GIFTS: Beneficiaries/Disqualification to Take/Ingratitude

    Taxation of Early Withdrawal from Retirement Account; COVID Exception

    ESTATES: Multiple Wills—Reconciliation—Choice of Personal Representative

    ESTATES: Can Legitimacy of a Putative Heir Be Challenged in an Intestacy Administration?

    Release of Trustee from Liability for Retaining an Investment

    WILLS: Succession to the Estate of French Rock Star Johnny Hallyday

    WILLS: Scope of Description "Personal Effects"

    ESTATES: Gifts Under a Power of Attorney

    TAX: Minimum Contacts Necessary for Taxation of Trust

    TAX: Free Like-Kind Exchanges of Property

    ESTATE PLANNING: Lifetime Gifts of Closely Held Business Stock to Family Members

    Succession to the Estate of Charles Manson

    TAX: Sales and Use Tax—The End of the “Physical Presence” Test

    ESTATES: Removal of an Executor or Trustee

    TAX: U.S. Tax Court Quotes Show Business Celebrity

    Creation/Timing of Self-Proving Affidavits

    TAX:  Corporate Income Tax Reform

    TRUSTS: Charitable Trusts and Bankruptcy Proceedings

    TAX: Legal Issues Arising from Tax-Related Identity Theft

    ESTATES: The Inheritability of Digital Music Files

    TAX: IRS v. Facebook

    WILLS: Execution Evidence—Testator Incapacity Due to Permanent Mental Impairment

    ATTORNEY-CLIENT: Colorado Retains the "Strict Privity Rule" for Malpractice in Estate Planning

    TAX: Inversions—Apple's Complex Web of Subsidiaries

    TRUSTS: Hostility Between Beneficiary and Trustee as Ground for Removal of Trustee

    CORPORATIONS: Nonresident Trust Company Fiduciary Power Reciprocity Statutes

    TAX: Qualified Tuition Plans (QTPs)

    TAX: Carly Fiorina, Multistate Income Taxation, and the Dormant Commerce Clause

    ESTATES: Assets—Gold Bars, Bullion, and Coins—Tangible or Intangible Property?

    TRUSTS: Dean Smith Payments to Players—NCAA Violation

    TAX: State and Local Sales Tax on Internet Sales of Goods

    ESTATES: Depletion of Eventual Probate Estate Through Inter Vivos Transfers

    TAX: Assessed Value Dispute Robert De Niro's Hudson Valley Compound

    PENSIONS: What Severance Contracts Are Subject to Federal ERISA Law?

    ESTATES: The Scope of the Probate Exception to Federal Jurisdiction

    TAX: Disclosure of Taxpayers' Records under Obamacare

    ESTATES: Estate Plan of James Gandolfini

    WILLS & ESTATES: Same-Sex Couples

    TAX: Representing the "Innocent Spouse"

    TAX & ESTATES: IRAs—Designation of Beneficiaries

    TAX: Sales—Lap Dance Fees

    ESTATES: Intestate Distribution: Timing of Application of Half-Blood Reduction-in-Share Statute

    TAX: Tax-Free Rollover into an Individual Retirement Account

    TRUSTS & ESTATES AND TAX LAW UPDATE: IRS Recognition of a Postmortem Modification or Reformation of a Decedent's Trust

    WiLLS: Will Substitutes—Duplication of Gift

    TRUSTS & ESTATES: Creation of Beneficial Interests Through Adult Adoption

    TAX: Expensing the Cost of Developing a Vineyard

    The Duty of a Trustee to Diversify Investments

    ESTATES: Who Keeps the Ring?—Effect of Termination of Engagement

    WILLS: The Digital Will

    TAX: Recreational and Social Clubs—Loss of Tax Exemption Due to Use by Nonmembers

    ESTATES: Escheat of Decedent's Estate

    TAX LAW UPDATE: Codification of the "Economic Substance Doctrine"

    TAX LAW UPDATE: Postmortem Reformation of a Trust in Order to Preserve the Settlor's Intended Tax Objectives

    TAX LAW UPDATE: Tax-Exempt Organizations: Political Activities

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