Is the Charitable Deduction for Trusts Limited to Adjusted Basis? | JD Supra

Is the Charitable Deduction for Trusts Limited to Adjusted Basis? | JD Supra (JEH: Unlimited charitable deduction allowed for irrevocable trust that purchased appreciating asset with gross income from prior year)

How Grandparents Can Use Charitable Income Gifts to Finance College Education

How Grandparents Can Use Charitable Income Gifts to Finance College Education - WealthManagement.com (JEH: Discussion of the use of charitable remainder unitrusts (CRUTs) to assist with a grandchild's education, although Section 529 plans and other options should be considered as well.)

125th Anniversary Gala and Campaign Launch - University of Tennessee College of Law

125th Anniversary Gala and Campaign Launch - University of Tennessee College of Law

U.S. News: UT Law in Top 10 Schools Graduating Students with Least Debt | Tennessee Today

U.S. News: UT Law in Top 10 Schools Graduating Students with Least Debt | Tennessee Today

Beware That Your Trust May Be Treated as Your Children’s Marital Property in Divorce

Beware That Your Trust May Be Treated as Your Children’s Marital Property in Divorce - PRIVATE WEALTH SERVICES BLOG - Holland & Knight (JEH: This helpful (and sobering) blog post was written by colleagues Shari Levitan and John D. Dadakis, Esq. Most people view protection of trusts that will benefit their children (or beyond) as one of their primary goals. Florida law generally protects these trusts, even where the child is both a beneficiary and a trustee. However, Floridians should still consider designing these types of trusts in ways that enhance basic statutory protections, such as the use of an independent trustee or co-trustee and, in certain situations, the use of a wholly discretionary trust.)

6 Answers to Know Before Making Your Next Charitable Donation

6 Answers to Know Before Making Your Next Charitable Donation - Carr, Riggs & Ingram

Holland & Knight Obtains $2.8 Million Judgment for Renowned Actor Mickey Rooney in Lawsuit Against Stepson for Elder Abuse

Holland & Knight Obtains $2.8 Million Judgment for Renowned Actor Mickey Rooney in Lawsuit Against Stepson for Elder Abuse

Foundation Brings Rare Suit Over Rescinded Pledge

Foundation Brings Rare Suit Over Rescinded Pledge - WealthManagement.com (JEH: This is a case against the estate of the Redken hair products founder over a $5 million pledge made in 2007 that was later revoked in 2013, allegedly based on the donor's displeasure with a change in the hospital's administration and its potential sale. As the article accurately points out, most charitable organizations do not litigate these types of cases, even if they could likely prevail, because of the perceived public relations price. A PDF version of the complaint is available here.)

Why Your Married Clients Should Probably File Federal Estate Tax Returns

Why Your Married Clients Should Probably File Federal Estate Tax Returns (Regardless of the size of their estates) - WealthManagement.com ("In the past several years, federal estate tax exemptions, as low as $1.5 million as recently as 2005, have ballooned to the current level of $5.43 million (indexed for inflation)....")

A New Tax Break for Married Couples

A New Tax Break for Married Couples - WSJ.com > Markets > Your Money > Tax Report (JEH: Overview of final regulations on federal transfer tax portability rules (the fundamental aspects of which were enacted in 2010 and made "permanent" in 2012), along with "crucial caveats," such as filing a federal estate tax return, IRS Form 706, after the first spouse's passing in order to make the portability election)

Independent Legacies: Wills of Our Founding Fathers

Independent Legacies: Wills of Our Founding Fathers ("The founding fathers provided a rich legacy for the nation, drafting and implementing key documents, such as the Declaration of Independence and the Constitution, that frame what is today’s governmental structure. But many of these same men also left behind wills that included bequests and estates that would go on to provide additional support.")

Florida Powerhouse: Holland & Knight - Law360

Florida Powerhouse: Holland & Knight - Law360 ("Law360, New York (June 24, 2015, 4:29 PM ET) -- One of Florida’s oldest and largest law firms, with a history that can be traced back to the end of the 19th century, Holland & Knight LLP notched its sixth year in a row of record profits and burnished its reputation for client service with key roles in some of the state’s biggest matters. With eight offices in the state, stretching from Florida’s capital to West Palm Beach, and more than 355 attorneys there — a third of its total head count — the firm has built on its home base to extend its reach across the U.S. and internationally, with a particular focus on Latin America.")

The State of the States: 2014 | Estate Planning content from WealthManagement.com

The State of the States: 2014 | Estate Planning content from WealthManagement.com ("State legislatures have been very busy on a number of trust-and-estate-related fronts. Here’s an update on some key planning developments across the country, through Dec. 15, 2014.")

Religious Institutions Update: January 2015

Religious Institutions Update: January 2015 | Alerts & Newsletters | Holland & Knight (JEH: Brief article on using integrated auxiliaries to protect the assets of churches and their associations/conventions)

10 tips for better legal writing

10 tips for better legal writing - Bryan Garner on Words - ABA Journal