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Divergence Among States in Enforcement of In Terrorem Clauses in Wills and Trusts

USA - August 4 2020 In recent years, testators and settlors have included in terrorem or “no contest” clauses in wills and trusts with increasing frequency in an effort…

Illinois Enacts New Trust Code: What Fiduciaries Need to Know

USA - September 16 2019 Effective January 1, 2020, the new Illinois Trust Code (ITC) will replace the Illinois Trusts and Trustees Act, ushering in several changes of note…

Jared R. Cloud, Margaret Elizabeth Sanne.

Are Claims Concerning a Trust’s Validity Arbitrable? Another Court Says No

USA - July 15 2019 The enactment of the Federal Arbitration Act in 1925, along with similar statutes in the various states, codified the rights of parties to a contract…

Expiring transfer tax law presents opportunities for making gifts in 2012

USA - November 1 2012 Although by now it may be old news to you, McDermott Will & Emery is issuing another reminder that the transfer tax laws are now quite favorable for transferring wealth.

Christine C. Frisch, Richard A. Lang.

Guardianship Estate Planning for Adults with Disabilities

USA - July 22 2020 Guardianship estate planning statutes allow the court-appointed guardians of the estates of disabled adults to establish estate plans for their wards…

David A. Baker.