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Contracts to Make Wills or Trusts

USA - April 10 2017 Does the fact that a husband and wife create "mirror-image" wills or trusts mean that they have entered into a contract with their spouse to maintain...


Will the Estate Tax Really Go Away?

USA - December 5 2016 Will the estate tax be eliminated as part of the tax reform promised by the incoming administration? Unfortunately, my crystal ball is not working...


Thoughts from the Bench on Trust and Estate Litigation

USA - March 29 2016 I recently read an article in the Utah Bar Journal that provides thoughtful insights into the area of trust and estate litigation in Utah based upon...


Now There Are Tax Transcripts In Lieu of Estate Tax Closing Letters

USA - December 14 2015 The Internal Revenue Service ("IRS") announced earlier this year that it would no longer routinely send out an estate tax closing letter and that...


The Uniform Trust Code a time for Colorado

USA - September 1 2015 The Uniform Trust Code ("UTC") has now been adopted in 31 states. It is now the law in significantly more states than the Uniform Probate Code. The...