Trusts & Estates

The newsletter of the ISBA’s Section on Trusts & Estates

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2000 Articles

Crop share rental arrangements and sample lease By Paul A. Meints May 2000 The following Crop Share Lease with provisions for cattle has its origin in the Cooperative Extension's form that was developed many years ago, being updated for items and farming practices that have changed in the interim and which, in it's author's opinion, are outdated or missing in the older format.
Down and dirty—a non-comprehensive list of 48 (oh-so-easy) ways to sabotage an estate plan November 2000 1. Create a general power when you want to create a special power, or vice-versa ­ and not knowing the difference.
Estate planning in the new millenium By Jerry Miller August 2000 Marketing a law practice in the first decade of the 21st Century is going to be vastly different than in the previous decade, or any before.
Estate tax repeal? Reform? Increase? By Paul A. Meints November 2000 The debate over repealing the federal estate and gift tax laws is not a new one. For years each and every legislative session has had one or more proposals to eliminate the tax.
The Florida Intangible Tax By Paul A. Meints May 2000 Nearly every estate planning attorney in Illinois has had a client or two that has moved to a warmer climate.
For what its worth By Mark E. Zumdahl May 2000 This newsletter is a grab bag of recent decisions of interest to those of us in the estate planning area and a short article from Thorpe Facer.
For what it’s worth By Paul A. Meints February 2000 This newsletter summarizes some of the more important developments that took place in 1999 and offers some thoughts on what they may mean to you and to your practice.
From the editor August 2000 This is the first newsletter following the annual meeting in Lake Geneva. I personally thank the retiring chair, Walt Zukowski, for his help and encouragement this past year.
From the editors November 2000 Our compilation this month includes several disparate cases. The first concerns an unhappy residual beneficiary who wants to avert a bequest going to a college that is about to close.
Here’s your inheritance, but pay the tax before you leave By Malcolm L. Morris November 2000 "You inherit $100," is one of the better cards to draw in Monopoly. Learning of an inheritance is not a bad piece of news in the real world either--or is it?
Non-“trust”worthy expenses By Malcolm L. Morris August 2000 As more and more clients create trusts, the number of trust-oriented disputes will increase. Such is the nature of things.
Recent decisions November 2000 In re Estate of Lind, No. 3-99-0708, decided July 13, 2000, by the Third District poses the question as to whether a college can be forced to give up a bequest that reaches probate after a decision was made to close the school.
Recent decisions August 2000 The Estate of Rebecca A. Wineman, T. C. Memo. 2000-1993, filed by the Tax Court on June 28, 2000, gives the taxpayer additional ammunition in making special use valuation elections under Code sec. 2032A.
Report from the Task Force on the Unauthorized Practice of Law November 2000 A subcommittee of the Task Force on the Unauthorized Practice of Law has been established to review information provided to the task force about possible situations involving the unauthorized practice of law regarding estate and trust work.
Trustee powers By Thorpe Facer May 2000 Many of our clients have accounts with Merrill Lynch. When creating revocable living trusts for these clients, be aware that Merrill Lynch can require specific language be included with respect to a trustee's power.