United States: Wills/ Intestacy/ Estate Planning

In my last post I discussed how a statute of limitations can be extended if a potential plaintiff dies before the expiration of the statute of limitations. This discusses the situation where a potential defendant dies...

Many people assume death simply “pauses” the statute of limitations. Under Washington law, that is not quite right. Sometimes there is an extension; sometimes there is a separate probate deadline...

Divorce proceedings demand immediate attention to asset division and custody matters, but what happens to your estate plan during this tumultuous period? Understanding the critical intersection of divorce law and estate planning can prevent unintended beneficiaries, protect your assets, and ensure your wishes are honored both during and after marital dissolution.

Washington State's estate tax rates are set to change again on July 1, 2026, bringing significant relief to estates of all sizes. The top rate will drop from 35% back to 20%, potentially saving estates hundreds of thousands of dollars compared to the current rate structure that has been in effect since July 2025.

The international landscape for estate and succession planning is being reshaped by unprecedented demographic shifts, evolving family structures, and the rise of digital wealth. As tens of trillions of dollars prepare to transfer between generations globally, legal practitioners must navigate an increasingly complex environment where traditional inheritance laws intersect with same-sex marriage recognition, assisted reproductive technologies, cryptocurrency holdings, and competing jurisdictional tax regimes

Connecticut has transformed into a trust-friendly jurisdiction through comprehensive statutory reforms, including the Uniform Trust Code, Directed Trust Act, and extended perpetuities period allowing trusts to last 800 years. How do these modern trust-planning tools balance with Connecticut's rigorous estate tax regime and the state's position as the only jurisdiction imposing both estate and gift taxes?

Washington State has enacted a new 9.9% income tax on individual earnings exceeding $1 million annually, effective January 2028.

For pet owners who consider their animals family members, a pet trust provides a legally enforceable mechanism to ensure continued care if the owner becomes incapacitated or dies. Both New Jersey and New York now explicitly authorize these arrangements, allowing funds to be set aside and trustees to be appointed with enforceable duties to act in the animal's best interests.

This article is fifth in a series on what to consider and steps to take when planning for preservation of your estate and affairs — or those of a loved one.