Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Tuesday, February 28, 2017

Article on Trust & Estate Developments

Trust and estate developSteven Cunningham recently published an Article entitled, Trusts & Estates, 66 Syracuse L. Rev. 1099 (2016). Provided below is an abstract of the Article:

This article covers notable regulatory, statutory, and case law developments related to trusts and estates for the Survey period of July 1, 2014 to June 30, 2015.

Part I of this article discusses the significant changes that occurred at the federal level. This discussion will touch upon noteworthy legislative action, revenue procedures, and case law from the Supreme Court of the Unites States and the United States Tax Court. Included in this Part are overviews of topics such as the impact that Obergefell v. Hodges could have on federal tax issues in estate planning and the final regulations on portability elections.

Part II surveys the trust and estate developments in New York, including new legislation, regulations, and case law. In particular, the discussion of New York case law focuses on the Court of Appeals's opinions in Lawrence v. Miller and In re Estate of Lewis, as well as important decisions from the appellate division departments.

 

https://lawprofessors.typepad.com/trusts_estates_prof/2017/02/article-on-trust-estate-developments-.html

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