Wills, Trusts & Estates Prof Blog

UK lawmakers back a bill to allow terminally ill adults to end their lives

U.K. lawmakers on Friday approved a bill to allow terminally ill adults in England and Wales to choose to end their lives, taking it one step nearer to becoming law.

The vote backing what is generally termed “ assisted dying ” — sometimes referred to as “assisted suicide” — is potentially the biggest change to social policy in the U.K. since abortion was partially legalized in 1967.

Members of Parliament voted 314-291 to back the Terminally Ill Adults (End of Life) Bill following an impassioned debate. The majority of 23 was less than the 55 when they last voted on the issue in November, meaning that some lawmakers changed their minds in the intervening months.

Since November, the bill has been scrutinized, leading to some changes in the proposed legislation, which has been shepherded through Parliament by Kim Leadbeater, the Labour lawmaker who proposed the bill.

“I appreciate it’s a huge moment for the country,” she told Sky News after the vote. “It was a huge sense of relief because this is the right thing to do.”

The bill now goes to the unelected House of Lords, which can amend or delay policy, though it can’t overrule the lower chamber.

For more information see Pan Pylas "UK lawmakers back a bill to allow terminally ill adults to end their lives," Everything Lubbock, June 20, 2025. 

Delaware's Recently Enacted Section 3345 Mandating that Trustees Provide "Beneficiary Well-Being Programs" Aimed at Enhancing Financial Literacy, Family Connection and Emotional Well-Being

Paul Hood and Jill Mastroianni recently published, Delaware's Recently Enacted Section 3345 Mandating that Trustees Provide "Beneficiary Well-Being Programs" Aimed at Enhancing Financial Literacy, Family Connection and Emotional Well-Being, 2025. Provided below is an executive summary:

Delaware's recently enacted beneficiary well-being trust law, Section 3345 of Title 12, introduces a novel approach to trust administration by mandating that trustees provide "beneficiary well-being programs" aimed at enhancing financial literacy, family connection, and emotional well0being. When affirmatively incorporated into a trust instrument, section 3345 compels trustees to fund and facilitate programs ranging from financial education to family retreats. A companion provision - Paragraph 32 to Section 3325 - broadens trustee powers by authorizing, rather than mandating, financial education services, even absent express trust language.

This newsletter explores the practical, legal, and tax consequences of optingin to Delaware's beneficiary well-being trust law as well as the broadening of statutory trustee powers absent an opt-in, offering critical analysis and drafting suggestions for planners and fiduciaries. Among the recommendations for opt-in trusts and trustees: consider narrowing the scope of the statute in the trust instrument, explicitly define terms such as "family," ensure HEMS-compliant distribution standards where appropriate, and account for the risks of taxable gifts, government benefit legislative action, the only option for avoiding the new statutory trustee power authorizing the trustee to provide financial education services, and to set its own compensation for doing so, requires drafting that affirmatively opts out of it. 

Bill to Eliminate Taxes on Social Security Benefits Introduced in the House

Rep. Thomas Massie has reintroduced the Senior Citizens Tax Elimination Act, H.R. 1040, to eliminate federal taxes on Social Security benefits. The bill, backed by 29 Republican co-sponsors, seeks to restore the tax-free status of Social Security benefits, which were first taxed in 1984. Massie argues that taxing benefits amounts to double taxation, as retirees have already paid payroll taxes on their earnings.

The proposal would save the average senior household about $3,000 per year but could cost the government $1.6 to $1.8 trillion in lost revenue by 2035, potentially advancing Social Security insolvency by over a year. The Social Security Administration projects trust fund depletion by 2033, potentially leading to a 21% benefit reduction.

Separately, Senators Roger Marshall and Marsha Blackburn have introduced the Retirees First Act, which would lower Social Security taxes by raising income thresholds and indexing them for inflation. This bill aims to prevent bracket creep and simplify tax rules while redirecting funds from non-essential government spending.

Both bills aim to provide financial relief for seniors, but concerns remain about their impact on the federal budget and Social Security’s long-term solvency.

For more information see Tracey Longo "Bill To Eliminate Social Security Taxes Introduced In The House", Financial Advisor, February 13, 2025.  

Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.

Canada’s Assisted Death Policies in the Spotlight as UK Votes on Legalizing Euthanasia

The UK has recently advanced its debate on legalizing assisted dying, with MPs voting 330 to 275 in favor of the Terminally Ill Adults (End of Life) Bill. This legislation would permit euthanasia for terminally ill adults with less than six months to live, but it faces further scrutiny and up to five additional stages before potentially becoming law in two years. Canada's experience with medical assistance in dying (MAID) became a focal point in UK parliamentary debates and media coverage, as critics raised concerns about the potential for legal expansions over time, citing Canada's progression from strictly terminal cases to broader criteria, including non-terminal suffering.

Since Canada legalized MAID in 2016, the legislation has evolved significantly, prompted by court rulings like the Truchon decision, which led to the inclusion of those suffering from irreversible non-terminal conditions in 2021. By 2027, eligibility is expected to expand further to individuals with mental illness as their sole condition. Critics in the UK, such as Baroness Tanni Grey-Thompson, expressed concern that similar changes could occur in the UK, potentially pressuring disabled individuals into euthanasia due to inadequate health and social care funding. Labour MP Kim Leadbeater, who introduced the bill, emphasized that the UK law would remain limited to terminal cases.

Opponents of the bill, including UK Justice Minister Shabana Mahmood and others, warned of risks like patients feeling coerced into assisted dying to avoid burdening families or misjudgments in terminal diagnoses. Concerns were also raised about diverting funds from palliative care to euthanasia services and the broader moral issue of the “sanctity of life.” Proponents like MP Tony Vaughan argued against the “slippery slope” fears, noting the UK's parliamentary sovereignty and legal safeguards that would prevent uncontrolled liberalization of the law.

Canada’s landmark Carter v. Canada case, which legalized MAID, was also scrutinized in the UK. Allegations of bias in the original ruling, due to perceived conflicts of interest, resurfaced during the UK debates. Although the Canadian courts dismissed these allegations, the controversy highlighted the complexity and contentious nature of euthanasia legislation. As the UK navigates its own path, lessons from Canada's evolving MAID framework continue to influence the discourse, with supporters and critics alike seeking to balance autonomy, safety, and ethical considerations.

For more information see Jennifer Cowan, "Canada’s Assisted Death Policies in the Spotlight as UK Votes on Legalizing Euthanasia" The Epoch Times, December 4, 2024.

Nationwide Preliminary Injunction Issued Barring Enforcement of the CTA

On December 3, the US District Court for the Eastern District of Texas issued a nationwide preliminary injunction barring the enforcement by the US government of the Corporate Transparency Act (CTA).

Under the CTA, many companies are required to submit information about themselves and their beneficial owners to the Financial Crimes Enforcement Network (FinCEN), a bureau within the US Department of Treasury. Reporting companies formed before January 1, 2024, have until the end of this year to file their initial beneficial ownership information (BOI) reports. 

The case in which the nationwide preliminary injunction was issued is Texas Top Cop Shop, Inc. v. Garland (Docket No. 4:24-CV-478). In its order, the court determined that (1) the plaintiffs in the case (an individual, three small businesses, the Libertarian Party of Mississippi, and the National Federation of Independent Business (NFIB)) are likely to suffer irreparable harm in the absence of preliminary relief, (2) the plaintiffs have demonstrated a substantial likelihood of success in arguing that the CTA is unconstitutional, (3) the harm posed by the CTA outweighs any damage that the preliminary injunction may inflict on the government, and (4) injunctive relief would not harm the public interest.

The preliminary injunction was sought by the plaintiffs only on behalf of themselves and the NFIB’s approximately 300,000 members. However, the court determined that a nationwide ban on the CTA’s enforcement would be appropriate, as the NFIB’s membership extends across the country, and the plaintiffs could not receive meaningful relief without a nationwide preliminary injunction. Thus, under the terms of the court’s order, the CTA is enjoined entirely, as is the primary reporting rule (for BOI reporting) that was issued under it by FinCEN. The court’s order further bars enforcement of the January 1, 2025, BOI reporting deadline.

As of the time of this alert’s publication, FinCEN has not yet released a statement addressing its approach to the CTA’s enforcement in light of the court’s preliminary injunction, although such a statement may be forthcoming. The government may decide to appeal this preliminary injunction to the US Court of Appeals for the Fifth Circuit and may also potentially seek an order staying the effect of this preliminary injunction pending the resolution of any such appeal. None of this has been determined as of the time of this alert’s publication.

Companies that have not yet filed their BOI reports under the CTA may wish to delay making those filings until there is more clarity on the CTA’s fate. Nonetheless, given that there is less than a month remaining until the January 1, 2025, BOI reporting deadline for companies formed before 2024 (and companies formed in 2024 have 90 days to file their initial reports), entities that are reporting companies under the CTA should consider continuing their internal efforts to assemble the information required for their reports, even if they are taking a wait-and-see approach with respect to the filings themselves.

For more information see Kevin Matz and Evgeny Magidenko "Nationwide Preliminary Injunction Issued Barring Enforcement of the CTA", Arent, Fox, Schiff, December 4, 2024. 

Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.

Louisiana lawmakers pass income and corporate tax cuts, raising statewide sales tax to pay for it

Louisiana’s GOP-led legislature passed significant tax reforms, combining income and corporate tax cuts with a sales tax increase. This package, championed by Gov. Jeff Landry, aimed to create a more business-friendly environment and address outward migration trends. Critics argued the reforms primarily benefit wealthy taxpayers and corporations while burdening low-income households due to the regressive nature of sales taxes.

The personal income tax reforms introduced a flat 3% rate, replacing the tiered system and reducing taxes by $1.3 billion annually. Standard deductions for seniors and individuals were increased, effectively exempting low-income households from income taxes. To offset the revenue loss, $280 million was redirected from infrastructure projects.

On the corporate side, the corporate income tax was reduced to a flat 5.5%, down from a maximum of 7.5%. Lawmakers also repealed the corporate franchise tax, which had been criticized as a penalty on high-revenue businesses. Supporters argued these changes made Louisiana more attractive to job-creating companies.

To balance the tax cuts, the state sales tax was increased to 5% from 4%, with a planned decrease to 4.75% by 2030. However, Louisiana’s combined sales tax rate remains the highest in the nation at 9.56%. Critics warned that the sales tax hike disproportionately impacts low-income households, exacerbating the state’s already regressive tax system.

The reforms also included proposed constitutional amendments, set for a March 2025 vote. These changes would remove protections for certain tax exemptions, enable a $2,000 permanent raise for teachers by liquidating education trust funds, and impose a growth limit on state spending. While the reforms were controversial, most Democrats supported the package to influence its final shape, preserving programs like the film industry tax credit. Gov. Landry called the reforms a generational shift for Louisiana, though opponents warned of negative impacts on the state’s lower-income residents.

For more information see Jack Brooks and Kevin McGill "Louisiana lawmakers pass income and corporate tax cuts, raising statewide sales tax to pay for it" AP News, November 22, 2024. 

Novel Fiduciary Liability Risks under the Corporate Transparency Act

The Corporate Transparency Act (CTA), effective January 1, 2024, imposes new reporting obligations on most corporations, limited liability companies (LLCs), limited partnerships, and similar entities operating in the United States. These entities, referred to as reporting companies, must submit beneficial ownership information (BOI) reports to the Financial Crimes Enforcement Network (FinCEN), disclosing details about their beneficial owners and company applicants. Noncompliance can result in significant fines and imprisonment for individuals involved. Although trusts are not directly classified as reporting companies, trustees and fiduciaries of trusts holding interests in these entities may still face disclosure requirements. The article delves into fiduciary liability concerns for trusts under the CTA and outlines strategies to mitigate these risks.

The CTA mandates that all reporting companies formed before 2024 must file their initial BOI reports by January 1, 2025. Companies formed after 2024 must file within 90 days of their formation. Updates to BOI reports must be submitted within 30 days of any changes. Beneficial owners include individuals with substantial control over the company, ownership of at least 25% of the entity, or significant decision-making authority. Trustees of trusts owning reporting company interests, particularly those with control powers like appointing managers, may also fall under the category of beneficial owners. The CTA enforces penalties for willful noncompliance, including daily fines and potential imprisonment, with liability extending to individuals who intentionally fail to file or submit false information.

Trustees and fiduciaries face specific risks under the CTA when trusts own reporting company interests. Fiduciaries could be held liable if they fail to provide accurate ownership information, neglect to ensure timely filings, or misuse their control over the reporting company. For instance, a trustee with authority to remove or replace company managers may have an added obligation to oversee compliance. Although senior officers of the reporting company generally bear direct responsibility for filing, trustees could be implicated if their actions—or inactions—contribute to noncompliance. Furthermore, beneficiaries might pursue legal claims against fiduciaries for breaches of duty resulting in trust property losses due to CTA penalties.

Hypothetical scenarios illustrate varying fiduciary risks. A trustee managing an LLC solely owned by the trust may bear direct responsibility for compliance, risking personal or fiduciary liability for filing failures. Trustees managing trusts with minority ownership interests face lower risks but should still coordinate with company managers to protect trust assets. Additionally, trustees with indirect oversight powers, such as appointing or removing managers, might share accountability for ensuring compliance. These scenarios emphasize the need for diligence, accurate reporting, and proactive communication to minimize exposure to penalties and potential beneficiary claims.

To mitigate risks, trustees should adopt best practices, including monitoring compliance deadlines, accurately documenting beneficial ownership, and maintaining communication with responsible parties. Engaging legal and compliance professionals is essential to navigate obligations under the CTA. Attorneys drafting trust and corporate governance documents should specify compliance responsibilities and consider including indemnification or exculpation clauses to shield non-responsible parties. Proactively furnishing required information and collaborating with service providers can help trustees fulfill their duties while reducing the risk of liability under the CTA.

For more information see Steven Howard Holinstat and Jacob E. Wonn, "Novel Fiduciary Liability Risks under the Corporate Transparency Act" ABA Probate and Property Journal, November 2024. 

Italy’s Historically Horrific New Surrogacy Law Is Also A Threat To U.S. Attorneys

On October 16, 2024, Italy’s Senate passed a first-of-its-kind anti-surrogacy law. The country already banned surrogacy — an arrangement where a woman carries a pregnancy for another person or couple — within its borders. But the new law takes it a step further, criminalizing the actions of Italians who pursue or assist with surrogacy arrangements even in other countries, where it is legally supported, such as the United States or Canada.

The law includes penalties for “anyone who carries out, organizes, or advertised the commercialization of gametes, embryos, or surrogacy,” with consequences of three months to two years in prison, and a minimum fine of 600,000 euros!

The law is incredibly disappointing for hopeful parents in Italy who are unable to carry a pregnancy on their own. A majority of Italians seeking surrogacy assistance are heterosexual couples unable to carry a pregnancy for medical reasons — a not-surprising fact with infertility on the rise globally. However, the new law is especially devastating for LGBTQ+ parents, who already face a ban on both domestic and international adoption in the country, and now lose their last real path to parenthood

While Italy’s president could still veto the bill, that is expected to be very unlikely, given her and her political party’s conservative platform, which is openly hostile to LGBTQ+ rights.

Despite its theoretical nature, U.S. attorneys practicing in the area of surrogacy law with Italian ancestry may want to think twice before heading over for their favorite gelato or a Venetian gondola ride. A consequence of note — but with no comparison to the devastation the Italian LGBTQ+ community is facing.

For more information see Ellen Trachman, Italy’s Historically Horrific New Surrogacy Law Is Also A Threat To U.S. Attorneys, Abovethelaw.com, October 23, 2024.

Article: The Dark Side of Codifying U.S. Trust Law

Thomas P. Gallanis (George Mason University - Antonin Scalia Law School) recently published, The Dark Side of Codifying U.S. Trust Law, 2024. Provided below is an Abstract:

For most of Anglo-American history, trust law was case law. The law of trusts was born and molded in the English Court of Chancery and then re-shaped by the courts of the U.S. states. The U.S. law of trusts primarily was to be found in the decisions of state courts and in respected secondary sources digesting and refining the rules from those decisions, such as the American Law Institute’s Restatements and the multi-volume treatises on trust law originally authored by Austin Wakeman Scott or George Gleason Bogert.

U.S. trust law no longer is primarily case law. In 2000, the Uniform Law Commission published the Uniform Trust Code. Thirty-five U.S. states and the District of Columbia have enacted enough of the Code to be counted by the Uniform Law Commission as enacting jurisdictions. The Commission also has enacted other statutes in or allied to trust law, such as the Uniform Powers of Appointment Act and the Uniform Statutory Rule Against Perpetuities.

This Article examines some of the consequences of this shift in the U.S. law of trusts from case law to statute law. For convenience, this shift is termed “codification” because we have no word in English for “statutification.”

Perversely, the codification itself of trust law sometimes has opened the door to outcomes diametrically opposed to the goals of the Uniform Law Commission and the American Law Institute. The perverse outcomes were not intended but should have been foreseen.

This Article analyzes the dark side of the codification of U.S. trust law and offers a path for future law reform.

Why Americans are traveling to Vermont and Oregon to die

There is a growing trend of Americans traveling to Vermont and Oregon to access medical aid in dying, especially after these states removed their residency requirements in 2023. Francine Milano, a 61-year-old from Pennsylvania with terminal ovarian cancer, is highlighted as an example of someone who made multiple trips to Vermont to secure the right to end her life on her own terms. These trips are challenging, involving complex logistics and emotional strain, as patients must meet strict legal requirements, including being physically present in the state for medical assessments and drug administration.

In 2023, at least 26 out-of-state patients died using Vermont's medical aid-in-dying law, and 23 in Oregon. Despite the growing demand, the process remains burdensome, with patients needing to navigate unfamiliar healthcare systems, travel while gravely ill, and find places to stay during the waiting period before they can receive the medication. Advocates argue that these restrictions place an undue burden on already suffering individuals, while opponents, including some religious groups and medical professionals, view assisted dying as immoral or contrary to the role of healthcare.

The article notes that while several states have considered similar legislation, only Delaware passed such a law in the 2023-24 legislative session. The topic remains a contentious issue, with no federal resolution in sight, leaving it to be addressed state by state.

For more information see Debby Waldman "Why Americans are traveling to Vermont and Oregon to die" CBS.com, August 20, 2024.

Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.