JULY 23, 2019
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In house attorneys looking for a better way to organize, vet and easily retrieve legal news created the National Law Review on-line edition.

Around the clock, the National Law Review's editors screen and classify breaking news and analysis authored by recognized legal professionals and our own journalists.

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In its recent decision in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, the U.S. Supreme Court held that in-state residency does not suffice, on its own, as the basis for a state-imposed tax on a trust.
The court specifically noted that the North Carolina tax on the Kaestner Trust violated the due process clause of the Fourteenth Amendment, and it affirmed the lower courts’ granting of summary judgment in the Kaestner Trust’s favor.  More on State Limitations For Taxing Trust Income Here >
A recent Arkansas Court of Appeals ruling indicates that courts may be unwilling to enforce arbitration provisions set forth in testamentary documents where a beneficiary challenges the validity of the document itself. 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 to resolve...Find Out More About Trust Validity Claims Here >
Effective January 1, 2020, there will be significant changes to Connecticut law concerning the formation, administration and termination of trusts. The recently adopted Connecticut Uniform Trust Code modernizes current law and establishes standards for individuals serving as trustees or in other fiduciary capacities. The new law makes our state an appealing venue for trusts by including an extended rule against perpetuities period and guidance on the formation of self-settled trusts.  Read More About Connecticut Trust Law Here >
In a decision approved for publication on May 6 entitled Woylas v. Greenwood Tree Experts, Inc., the New Jersey Supreme Court upheld a claim by Christina Woylas against her former husband Timothy’s estate following his suicide. By way of background, Timothy and Christina entered into a Marital Settlement Agreement upon their divorce which obligated Timothy to pay alimony and child support for twelve years secured by life insurance in the event of his premature death.  Read More on Suicide and Life Insurance Policies Here >
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