In In re Estate of Moore, a decedent executed a will that provided that the residuary of his estate would be held in trust for his mother, and such trust would terminate on her death with the assets ...

In In the Estate of Mendoza, a decedent’s son’s children filed a petition claiming their entitlement to their father’s beneficial interest in a trust created under the decedent’s will. No. 04-19-00129 ...

One of the biggest myths and misconceptions of estate planning is that a will controls the disposition of all one’s assets at death. This is not the case. Failing to distinguish the difference between ...

The stretch IRA was a popular tool for extending the benefits of a tax-deferred account to a non-spouse beneficiary. The goal was to minimize the tax impact of the required minimum distributions (RMDs ...

ESTATE OF GIAN SCHIAVI, ALSO KNOWN AS GIAN GUIDO SCHIAVI, Deceased (03/E/665P) — The executor, the decedent's spouse and sole testamentary beneficiary, seeks to distribute the remaining proceeds of ...

When a spouse exercises his or her right to elect against a decedent's will pursuant to EPTL 5-1.1-A, there is, in effect, an alteration to the decedent's testamentary intent as expressed in that will ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Ebony Howard is a certified public accountant and a QuickBooks ProAdvisor tax expert. She ...

Providing for the next generation is a key concern for many clients. Mark Gleeson takes a look at core testamentary trusts and child pensions. Estate planning is a critical part of holistic financial ...

When planning your estate, you should understand different trust options available, such as testamentary trusts and living trusts. A testamentary trust is created through a will and only becomes ...

Baby boomers are increasingly incorporating testamentary trusts into their wills for the significant advantages they offer beneficiaries over ‘standard’ wills. Combining a testamentary trust with ...