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By: Gerry W. Beyer

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Gerry W. Beyer

Latest from Wills, Trusts & Estates Prof Blog

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Wednesday, September 3, 2025

Influencers are among the winners of Trump’s ‘no tax on tips’ policy

GIVE MONEY TO SOMEONEAs part of Trump’s “no tax on tips” policy, digital content creators will be able to claim a tax deduction next year on the portion of their income that comes from tips, a Treasury spokesperson confirmed to Business Insider.

Digital content creators have been described as people who “produce and publish on digital platforms original entertainment or personality-driven content, such as live streams, short-form videos, or podcasts.” They list streamers, online video creators, social media influencers, and podcasters as examples. Typically, influencers derive the

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Continue Reading Influencers are among the winners of Trump’s ‘no tax on tips’ policy

On August 7, 2025, President Donald Trump released an executive order to attempt to permit alternative assets among 401(k) investment options. It marks a shift away from Biden-era guidance that discouraged alternative assets in 401(k)s. Quick Hits: President Trump’s executive…
Continue Reading Executive Order Opens Door to Alternative Assets in 401(k)s: Key Considerations for Plan Fiduciaries

Sunday, August 31, 2025

Career Development and Wellness: Self-Navigation for Mid-Career Lawyers

GAVELA wise mentor gave Soo Yeon Lee this advice when she was a young attorney, and it has stuck with her ever since: Lawyers are in a self-navigating profession. There is no curriculum after law school. It is up to each attorney to shape their career. It takes between seven to 12 years to make partner. Whatever the practice setting is, the first seven to 12 years of practice are generally brutal. It is a time to prove yourself to partners and clients while dealing with competing demands

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Continue Reading Career Development and Wellness: Self-Navigation for Mid-Career Lawyers

ENVIRONMENTClimate change is increasingly moving beyond partisan politics since it is no longer just an environmental issue but a financial concern for investors’ bottom line and loan underwriting. The economic impact of climate change on CRE investment is unavoidable. The recent Los Angeles wildfires are just one of many examples of this. Climate change is causing real financial losses due to extreme weather, supply chain disruptions, and rising insurance costs—and businesses, including major corporations and investors, are pushing for climate action because it directly affects their balance sheet.
Major companies are incorporating climate risk into their strategies and sustainable investment…
Continue Reading The Next Era of Commercial Real Estate Finance and Lending: Navigating New Risks and Opportunities in an Evolving Landscape of Climate Risks, Sustainability, and Market Shifts

Friday, August 29, 2025

AI ‘deadbots’ are persuasive — and researchers say they’re primed for monetization

AIAI avatars of deceased people, often called “deadbots,” are beginning to appear in powerful new contexts. Families have used them for advocacy and justice, such as when the parents of Parkland shooting victim Joaquin Oliver created an avatar of him to call for stronger gun laws, or when the family of road rage victim Chris Pelkey presented an AI-generated statement from him during his killer’s sentencing. These examples show how deadbots can carry strong emotional weight and persuasive power.
The industry behind these digital

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Continue Reading AI ‘deadbots’ are persuasive — and researchers say they’re primed for monetization

Wednesday, August 27, 2025

What It Really Means to Choose Life

DOCTORCanada’s expanding Medical Assistance in Dying (MAID) program and new advances in embryo genetic testing raise the same troubling question: how do we decide whose lives are worth living?
In Canada, one in 20 deaths now comes through MAID, and many who chose it said they felt like a burden. Some were not terminally ill but struggling with loneliness or frailty. On the other end of life, technologies like Orchid’s embryo testing give parents data to select which embryos to implant, often based on health risks, adding to a

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Continue Reading What It Really Means to Choose Life

His signature – at 93 years old – is shaky, and the will is a long and complex document which runs to 16 pages. However, there can be no doubt about the wishes of Freddie Mercury’s father Bomi – who…
Continue Reading Is clue buried in his father’s will proof that Freddie Mercury’s family knew he had a secret daughter?

Saturday, August 23, 2025

Article: Governing Generative AI Beyond the Grave

Yonathan A. Arbel (University of Alabama – School of Law) and Alberto Lopez (University of Alabama – School of Law) recently published, Governing Generative AI Beyond the Grave, 2025. Provided below is an Abstract: 
Post-mortem generative emulation (GenEm) has vaulted from science fiction to commercial reality. AI companies now reanimate deceased loved ones as “deadbots,” while studios digitally resurrect long-dead actors in first-run movies. Legislatures in entertainment hubs like Tennessee and California have responded with statutes protecting celebrity likenesses through measures such as the 2024 ELVIS Act, and

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Continue Reading Article: Governing Generative AI Beyond the Grave

Gerry W. Beyer (Texas Tech University School of Law) recently published, Texas Case Law Summer 2025 Update: Intestacy, Wills, Estate Administration, & Trusts, 2025. Provided below is an Abstract: This article discusses recent judicial developments relating to the Texas law…
Continue Reading Article: Texas Case Law Summer 2025 Update: Intestacy, Wills, Estate Administration, & Trusts

Samuel A. Donaldson (Georgia State University College of Law) recently published, Understanding the Tax Provisions of the One Big Beautiful Bill Act, 2025. Provided below is an Abstract: These materials summarize several of the key federal income, estate, and gift…
Continue Reading Article: Understanding the Tax Provisions of the One Big Beautiful Bill Act

A trend has been developing in New Zealand involving disputes between trustees and beneficiaries for judges to apply the same tests for reviewing the exercise of trust discretions whether or not the trust deed confers an absolute discretion on the trustees. Amongst those tests has been a putative requirement that trustees not overlook a relevant consideration nor take into account an irrelevant one. At the same time, in disputes between trustees or beneficiaries and outside parties, the courts tend to assume that absolute discretions are virtually unreviewable. This article argues that the judges should revert to acknowledging the import of

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Continue Reading Trustees with Absolute Discretions -a Case of Dr Jekyll and Mr Hyde in the New Zealand Courts