Worldwide: Wills/ Intestacy/ Estate Planning

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Welcome to the Mondaq Family and Matrimonial homepage, here you will find thought leadership articles, podcasts, videos and webinars providing insights covering topics such as Divorce, Family Law, Wills and Estate Planning.
Article
Milbank Attorneys Examine New York's Pied-à-Terre Tax In New York Law Journal Article
Milbank LLP attorneys examine the implications of New York's pied-à-terre tax for common estate planning structures and situations, analyzing the basic mechanics of the surcharge and discussing key ambiguities in the statute. The article explores potential pitfalls that practitioners should consider when advising clients on property ownership and estate planning in New York.
United States Tax
ML
Milbank LLP
Article
Dead Men Tell No Tales, But Their Estate Plans Sometimes Do: Washington State’s Deadman’s Statute—What The Court Will And Will Not Hear After Death
Washington State's Deadman's Statute bars interested parties from testifying about conversations or transactions with deceased individuals in estate litigation. Understanding when this evidentiary rule applies, what testimony it excludes, and how it can be waived is critical for anyone involved in probate or trust disputes where private agreements or oral promises are at issue.
United States Family
Sr
Stokes Lawrence, P.S.
Article
When The Court Shifts More Than The Blame: Fiduciaries And The Risk Of Personal Fee Liability Under TEDRA
Washington State's Trust and Estate Dispute Resolution Act (TEDRA) grants courts broad discretion to shift attorneys' fees in trust and estate litigation, potentially exposing fiduciaries to personal liability when their conduct breaches fiduciary duties or unnecessarily prolongs disputes. Understanding the circumstances under which courts may order personal fee awards is essential for trustees, personal representatives, and beneficiaries navigating these complex disputes.
United States Litigation
Sr
Stokes Lawrence, P.S.
Podcast
Ep. 68 – Creating A Circle Of Care: Planning For Independence And Peace Of Mind (Podcast)
Host Michael Clear sits down with Andi Hughes from TrustHouse to explore how concierge home care services create comprehensive support systems for families facing cognitive decline, chronic illness, and behavioral health challenges. The discussion reveals strategies for building effective care teams and preventing caregiver burnout while maintaining dignity and independence. Learn how proactive planning and coordinated care can transform the experience of aging in place and managing complex health transitio
United States Healthcare
WD
Wiggin & Dana
Article
The Pied-à-Terre Tax: New York City’s Newly Enacted Tax On High-Value Non-Primary Residences
New York has enacted an annual "pied-à-terre tax" on high-value New York City non-primary residences, effective July 2026, that could impose significant tax burdens on owners of luxury second homes. The tax applies to properties valued above certain thresholds, with rates varying by property type and value, and extends to properties held through trusts, LLCs, and other business entities. Property owners must understand exemption criteria and prepare documentation to challenge assessments before the Dep
United States Tax
DL
Davis+Gilbert LLP
Article
Why Your Digital Assets Belong In Your Estate Plan
Estate planning has evolved beyond traditional assets like real estate and brokerage accounts to encompass a new frontier: digital assets including cryptocurrency wallets, NFT collections, and social media accounts. Without proper planning, these valuable online holdings may become permanently inaccessible or subject to costly litigation, leaving fiduciaries struggling to navigate complex legal frameworks that govern access but not ownership.
United States Family
CS
Cole Schotz P.C.
Article
When Marriage Ends, Estate Planning Begins: The Importance Of Estate Planning During And After Divorce
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.
United States Family
BS
Ballard Spahr LLP
Article
Multinational Family Estate Planning Impacted By Changes To Qualified Domestic Trust Regulations
The U.S. Treasury issued final regulations on July 9, 2026, modernizing the requirements for qualified domestic trusts (QDOTs) under Internal Revenue Code Section 2056A. These updated rules introduce new procedures, filing requirements, and security arrangements that estates must follow when a deceased spouse leaves behind a non-U.S. citizen surviving spouse, fundamentally changing how international couples navigate estate tax planning.
United States Tax
BI
Buchanan Ingersoll & Rooney PC
Article
Estate Planning For Digital Assets Under New Jersey Law
As personal and financial lives increasingly move online, estate planning must evolve to address digital assets ranging from email accounts and social media profiles to cryptocurrency and cloud-stored business records. Without proper planning, these assets can become inaccessible or lost upon incapacity or death, creating legal, financial, and emotional complications for loved ones and fiduciaries.
United States Family
SH
Scarinci Hollenbeck LLC
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