Account

Sign in to access your account and subscription

Challenging Estate Plans

The year 2012 saw a deluge of trusts being formed to take advantage of what was perceived as the last opportunity to make large gift transfers before a possible decline in the exemption from $5 million to $1 million. The result of all of this should be the need to evaluate more trusts in more divorce cases in the future.

13 minute read May 01, 2015 at 12:31 PM
By
Martin M. Shenkman
Challenging Estate Plans

The population is aging. Americans 85 and older are the fastest-growing demographic group. Five million Baby Boomers will be retiring every year for the next 15 years. Retirement is a major life inflection point that stimulates estate planning.

This premium content is locked for LawJournalNewsletters subscribers only

ENJOY UNLIMITED ACCESS TO THE SINGLE SOURCE OF OBJECTIVE LEGAL ANALYSIS, PRACTICAL INSIGHTS, AND NEWS IN LawJournalNewsletters

  • Stay current on the latest information, rulings, regulations, and trends
  • Includes practical, must-have information on copyrights, royalties, AI, and more
  • Tap into expert guidance from top entertainment lawyers and experts

Already have an account? Sign In Now

For enterprise-wide or corporate access, please contact Customer Service at [email protected] or call 1-877-256-2473.

NOT FOR REPRINT

© 2026 ALM Global, LLC, All Rights Reserved. Request academic re-use from www.copyright.com. All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.

Continue Reading

The Copyright Royalty Board (CRB), which works under the umbrella of the Librarian of Congress, sets statutory-license royalty terms and rates. The U.S. Courts of Appeals for the D.C. Circuit recently issued two notable decisions about the CRB.

October 01, 2026