Title Insurance or Title Opinion Letters?
This article compares and contrasts assurances afforded by a title insurance policy versus an attorney opinion letter.
RPTE eReport | Fall 2023/Winter 2024
Real Property
Supreme Court Holds That Federal Quiet Title Act’s Statute of Limitations is Non-Jurisdictional
In this article, Ryan Ellard updates his earlier eReport piece to advise of the Supreme Court’s determination that the Federal Quiet Title Act’s statute of limitation is non-jurisdictional.
Uniform Law Commission RPTE Projects Winter 2023 Update—Real Property
A summary of Uniform Law Commission projects that may be of interest to members of the ABA Section on Real Property, Trust and Estate Law.
Trust and Estate
Recent Massachusetts Tax and Estate Planning Developments
Elizabeth Lindsay-Ochoa and Jaclyn G. Feffer provide a synopsis of Massachusetts’ new Millionaire’s Tax and amendments to its estate tax laws
Uniform Law Commission RPTE Projects Winter 2023 Update—Trust and Estate
Below is a summary of Uniform Law Commission projects that may be of interest to members of the ABA Section on Real Property, Trust and Estate Law.
Delaware Trust Act 2023 Legislative Update
Delaware made numerous significant changes to the Delaware to its trust law in 2023. The legislation amended the spendthrift statute to include certain former spouses, and also updated it asset prote…
Tax Reimbursement Clauses: Drafting and Planning
Yaser Ali, Martin M. Shenkman, and Jonathan G. Blattmachr explore the complex area of tax reimbursement clauses in irrevocable Grantor trusts.
New California Law Attacks NINGs and DINGs
California has closed the income tax “loophole” for out-of-state incomplete gift non-grantor trusts (“INGs”).