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By: Gerry W. Beyer

Latest from Wills, Trusts & Estates Prof Blog - Page 2

Monday, August 18, 2025

Inside Silicon Valley’s Growing Obsession With Having Smarter Babies

Screenshot 2025-04-09 at 10.32.01 AMIn Silicon Valley, the pursuit of enhanced intelligence is rapidly shifting from the realm of science fiction to reality. Mathematician Tsvi Benson-Tilsen, who previously spent years studying how to prevent artificial intelligence from threatening humanity, has redirected his efforts toward human genetic enhancement. As co-founder of the Berkeley Genomics Project, he argues that increasing human intelligence may be one of the most effective ways to safeguard the future.
This perspective coincides with a growing market for embryo genetic testing, where some families are paying as much as

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Vincent Ooi (Singapore Management University) recently published, Beneficial Ownership in Domestic Tax Legislation, Some Clarity, But Far from “Well Established”, 2025. Provided below is an Abstract: The concept of beneficial ownership is extensively used in domestic tax legislation, but several…
Continue Reading Article: Beneficial Ownership in Domestic Tax Legislation, Some Clarity, But Far from “Well Established”

Thursday, August 14, 2025

Article: The Pathologies of Revocation by Physical Act

Barry Cushman (Notre Dame Law School) recently published, The Pathologies of Revocation by Physical Act, 2025. Provided below is an Abstract: 
The power to revoke one’s will by physical act was enshrined in Anglo-American law in 1677 by the Statute of Frauds. It remains the law in Great Britain, in such developed Commonwealth countries as Canada, Australia, and New Zealand, and in each of the United States of America. Yet revocation by physical act creates numerous perplexities in the law, is badly out of phase with the

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Wednesday, August 13, 2025

The Estate Tax Mistake That Can Cost Families Millions

IRSThe U.S. tax code allows married couples to transfer more wealth to their heirs without paying estate taxes by using “portability.” This rule lets the unused portion of one spouse’s estate-tax exclusion be applied to the surviving spouse’s estate. To claim this benefit, the estate must follow strict filing rules. Mistakes can lead to large and unexpected tax bills.
This happened to the estate of Billy Rowland, a successful Ohio businessman who died in 2018 with $26 million in assets. His heirs planned to use $3.7 million

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A California woman, Kelly Krechmer, 54, has filed a lawsuit in Manhattan Surrogate’s Court claiming she is the secret daughter of renowned sculptor Fred Eversley and is entitled to part of his $40 million estate. Krechmer says her late mother,…
Continue Reading Secret ‘heiress’ says she has DNA proof she is daughter of famed artist who left behind $40m fortune

Saturday, August 9, 2025

Estate Planning Provisions In The One Big Beautiful Bill Act

Estate planningOn July 4, 2025, the One Big Beautiful Bill Act (the Act) was signed into law, ushering in a series of important changes to federal estate planning, charitable giving, and tax laws. The Act introduces several key provisions that will impact individuals, families, and fiduciaries engaged in estate and charitable tax planning. Some key takeawys from this bill are provided below:                          

  • The Act permanently extends the doubled gift, estate, and generation-skipping tax exclusion amount

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    A Harris County judge has signed a default judgment that will return 40 properties to their original owners, six months after ABC13 broke the story of a Houston woman accused in civil lawsuits of stealing dozens of properties. The saga…
    Continue Reading Harris County judge issues default judgment on 40 properties in case first reported by ABC13

    The LSU Law’s 55th Annual Estate Planning Conference and the 2nd Estate Planning Fundamentals Series is set for September 10-12, 2025 in Baton Rouge. The topics are sure to be of interest to estate planners such as AI, SECURE Act, Recent Louisiana Developments, and Trust Accountings. 
    Here is the link to register and to obtain more information.

    https://lawprofessors.typepad.com/trusts_estates_prof/2025/08/lsu-laws-55th-annual-estate-planning-conference-and-the-2nd-estate-planning-fundamentals-series.html
    Continue Reading LSU Law’s 55th Annual Estate Planning Conference and the 2nd Estate Planning Fundamentals Series

    Monday, August 4, 2025

    Brooke Hogan Asked To Be Taken Off Hulk’s Will… Will Receive Nothing From Estate

    Estate-planning-967badd135bb43889abcea181ddaf72cBrooke Hogan, the daughter of late wrestling icon Hulk Hogan, reportedly asked to be removed from her father’s will back in 2023, well before his death in July 2025. According to sources close to the family, Brooke made the decision out of concern for the people surrounding her father and a desire to distance herself from potential legal or financial battles. She believed others in Hulk’s inner circle were taking advantage of him and didn’t want to be involved in what she

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