Mark Glover (University of South Carolina School of Law) recently published, Nominal Bequests, 2025. Provided below is an Abstract: De minimis non curat lex. This maxim provides that the law does not concern itself with trifles. Regardless of whether the…
Probate & Estate Planning
IRA Stretch for Special Needs Trusts
By Jordan Young
It is not uncommon for retirement accounts to be the largest asset in a client’s estate. Many clients know the distribution rules for their IRAs during their lifetime. They know most IRAs require that they to start taking their required…
Article: Book Review – Critical Trusts Law: Reading Roger Cotterrell
Hui Jing (Faculty of Law, The University of Hong Kong) recently published, Book Review – Critical Trusts Law: Reading Roger Cotterrell, 2025. Provided below is an Abstract: Critical Trusts Law: Reading Roger Cotterrell, edited by Nick Piška and Hayley Gibson…
One Direction’s Liam Payne died without a Will
Following Liam Payne’s unexpected death in October 2024, new probate filings in the UK confirm that the former One Direction star died without leaving a legally valid will. As a result, his estate—initially valued at nearly £28.6 million and reduced…
Arizona County Title Alert Services – Protect Against Deed Fraud
By Kent Berk
County
Service Name
Description
Official Link
Limitations/Eligibility
Apache County
Fraud Notify
Free email alert system that notifies the subscriber if a document is recorded under their registered name in Apache County (an early fraud detection measure).
Fraud Notify sign-up page…
Article: The Chilling Effect of SFFA v. UNC/Harvard on Race-Based Affirmation by Tax-Exempt Charities
David A. Brennen (University of Kentucky – J. David Rosenberg College of Law) recently published, The Chilling Effect of SFFA v. UNC/Harvard on Race-Based Affirmation by Tax-Exempt Charities, 2025. Provided below is an Abstract: In 2023, the Supreme Court decided…
When Trusts & Bankruptcy Collide
No one can handle a deceased person’s assets until probate is granted, and only the executor has that authority. An exception exists for banks, which may allow access to the deceased’s bank accounts to cover funeral costs and court fees. …
Article: Economic Analysis of Trust Law
Felix Chang (Ohio State University (OSU) – Michael E. Moritz College of Law) recently published, Economic Analysis of Trust Law, 2025. Provided below is an Abstract: This chapter analyzes trusts from a law and economics perspective. It begins with John…
The Hidden Rules of 529 Plans: What Happens When a Trust Owns the Account?
By Pooja Arora & Attorney
When it comes to saving for college, 529 plans are one of the most powerful tools available. They offer tax-deferred growth and tax-free withdrawals when used for qualified education expenses. But while these accounts are generally straightforward, things can get…
Revoking The Appointment of A New York Executor or Administrator
The starting point of an estate is the appointment of an estate fiduciary. When a decedent leaves a Last Will and Testament, the Will must be admitted to probate in order for its terms to become effective. The Court…
