🔑 Log

March 22, 2026

Published:

1. Will Formality Level One: Attested Wills
2. Will Formality Level Two: Holographic Wills

March 9, 2026

Published:

1. Uniform Electronic Wills Act § 7: Revocation
2. New York Medicaid: U.S. Citizenship and Identity Documentation Requirements (GIS 26 MA/01)

March 8, 2026

Published:

1. The Four Functions of Will Formalities
2. Formalism vs. Intent: A Fundamental Tension in the Law

March 7, 2026

Published:

1. Reasons for the Uniform Electronic Wills Act
2. 🔑 Why Courts Distrust Oral Testimony About a Decedent's Statements

March 3, 2026

Published:

1. NY EPTL Article 3 Part 6: Electronic Wills

February 28, 2026

Published:

1. MCL 700.3101 Devolution of Estate at Death; Restrictions

February 27, 2026

Published:

1. 🔑 Clear and Convincing Evidence: What the Standard Requires

February 26, 2026

Published:

1. UPC § 2-502: Testator's Signature and Limited Delegation"
2. UPC § 2-502 Allows Holographic Wills Without Witnesses or Notaries
3. NY BL § 675: Joint Deposits and Shares; Ownership and Payment
4. 🔑 NY EPTL 7-1.9: Revocation of Trusts
5. 🔑 Flexibility in a New York Medicaid Asset Protection Trust: Solutions Under EPTL 7-1.9

February 25, 2026

Published;

1. UPC § 2-503 Harmless Error
2. UPC § 2-502 Execution; Witnessed or Notarized Wills; Holographic Wills
3. UPC: A Will Must Be in Writing

February 21, 2026

Published:

1. "I Just Need a Simple Will" — Why It’s Rarely That Simple

February 18, 2026

Published:

1. 🔑 SCPA 1404 Examinations Allowed Where In Terrorem Clause Is in Revocable Trust, Not Pour‑Over Will (NY County Surrogate’s Court, Feb. 2026)
2. In Terrorem Clause

February 16, 2026

Published:

1. Where Does an In Terrorem Clause Appear?
2. Why Do People Use In Terrorem Clauses?
3. What an In Terrorem Clause Does Not Do
4. When Does an In Terrorem Clause Matter?
5. Are In Terrorem Clauses Always Enforced in New York?
6. When Should an Estate Plan Include an In Terrorem Clause?
7. When an In Terrorem Clause May Do More Harm Than Good

February 15, 2026

Published:

1. Where Are Due‑on‑Sale Clauses Found?
2. What Counts as a “Transfer” Under a Due‑on‑Sale Clause?
3. What Is an In Terrorem Clause?

Updated:

1. What Is a Due‑on‑Sale Clause?
2. NY EPTL 3-3.5: Conditions Qualifying Dispositions; Conditions Against Contest; Limitations Thereon
3. 🔑 NY: In Terrorem Clauses Enforceable Whether or Not a Gift Over Exists
4. 🔑 NY: Discovery Time Limit In Probate Proceedings
5. NY SCPA 1404: Witnesses to Be Examined; Proof Required]

February 14, 2026

Published:

1. United States v. Med O Farm, Inc. (9th Cir. 1983)
2. Example of a Due‑on‑Sale Clause
3. Due-on-Sale Clause

February 13, 2026

Published:

1. What Is a Due‑on‑Sale Clause?
2. Are Due‑on‑Sale Clauses Enforceable?
3. Why Due‑on‑Sale Clauses Matter

February 9, 2026

Published:

1. States That Have Enacted Electronic Wills
2. New York Electronic Wills

January 30, 2026

Published:

1. 22 NYCRR 207.20: Inventory of Assets
2. Why Is There a Push for a New Restatement of Trusts and Estates?
3. Time for a New Restatement? Why the Question Has Become Urgent
4. Why Trusts and Estates Became a Single Field
5. What Restatements Are Supposed to Do—and When They Fail
6. Why Law Students Learn Trusts and Estates as One Subject
7. Modern Trust Practice and the Restatement’s Blind Spots
8. What Has Actually Changed in the Law of Wills?
9. One Restatement or Two? The Structural Question
10. Advocating Without Overreaching: A Model of Intellectual Restraint
11. 🔑 NY Intestate Estate: Notice of Election (Surviving Spouse)

January 28, 2026

Published:

1. 🔑 NY: Courts Will Not Direct When a Fiduciary Must Sell an Asset
2. 🔑 NY SCPA 2102(1): Beneficiary Standing Is Not Defeated by Corporate Form

Updated:

1. 🔑 NY SCPA 2102 Proceedings For Relief Against a Fiduciary
2. 🔑 NY SCPA 2102(1): Overview of the Information-Compelling Process
3. 🔑 NY SCPA 2102(1) Requires Standing
4. 🔑 NY SCPA 2102(1): The Written Request for Information
5. 🔑 NY SCPA 2102(1): Sample Written Demand for Information (By Beneficiary)
6. 🔑 NY SCPA 2102(1): Sample Written Demand for Information (By Beneficiary’s Counsel)
7. 🔑 NY SCPA 2102(1): Mechanics of the Proceeding to Compel Information
8. 🔑 NY SCPA 2102(1): Petition Contents and Form of Process
9. 🔑 NY SCPA 2102(1): Consequences of Failing to Comply With a Court Order

Outline updates include:

• Added posts on NY SCPA 2102.

January 23, 2026

Published:

1. Core Categories of Intellectual Property in Estate Planning
2. Intellectual Property Is Not the Physical Object
3. Intellectual Property as Intangible Personal Property

January 22, 2026

Updated:

1. 🔑 NY SCPA 2102(1) Requires Standing — Revised and added McKinney's as a resource.

January 21, 2026

Published:

1. 🔑 Decedent-Owned Records Are Not Fiduciary Property (Rule + Authority) (New York)
2. 🔑 Records Created During Administration Must Be Disclosed (Rule + Authority) (New York)
3. NY CPLR § 3103: Protective Orders

Website updates:

• Removed reading time from Ask since it was counting the code.
• Revised code blocks so text wraps, which makes reading forms easier.

January 20, 2026

Published:

1. 🔑 NY SCPA 2102(1): Mechanics of the Proceeding to Compel Information
2. 🔑 NY SCPA 2102(1): Consequences of Failing to Comply With a Court Order
3. 🔑 NY SCPA 2102(1): Overview of the Information-Compelling Process
4. 🔑 NY SCPA 2102(1): The Written Request for Information
5. 🔑 NY SCPA 2102(1): Petition Contents and Form of Process
6. 🔑 NY SCPA 2102(1): Sample Written Demand for Information (By Beneficiary)
7. 🔑 NY SCPA 2102(1): Sample Written Demand for Information (By Beneficiary’s Counsel)

January 19, 2026

Published:

1. Texas Estates Code Subtitle E: Intestate Succession
2. Texas Estates Code Chapter 201, Subchapter A: Intestate Succession
3. Texas Estates Code Chapter 201: Descent and Distribution
4. Texas Estates Code Sec. 201.001: Estate of an Intestate Not Leaving Spouse
5. Texas Estates Code Sec. 201.002: Separate Estate of an Intestate
6. Texas Estates Code Sec. 201.003: Community Estate of an Intestate
7. Texas Estates Code Chapter 201, Subchapter B: Matters Affecting Inheritance
8. Texas Estates Code Sec. 201.051: Maternal Inheritance
9. Texas Estates Code Sec. 201.052: Paternal Inheritance
10. Texas Estates Code Sec. 201.053: Effect of Reliance on Affidavit of Heirship
11. Texas Estates Code Sec. 201.054: Adopted Child
12. Texas Estates Code Sec. 201.055: Issue of Void or Voidable Marriage
13. Texas Estates Code Sec. 201.056: Persons Not in Being
14. Texas Estates Code Sec. 201.057: Collateral Kindred of Whole and Half Blood
15. Texas Estates Code Sec. 201.058: Convicted Persons
16. Texas Estates Code Sec. 201.059: Person Who Dies by Casualty
17. Texas Estates Code Sec. 201.060: Alienage
18. Texas Estates Code Sec. 201.061: Estate of Person Who Dies by Suicide
19. Texas Estates Code Sec. 201.062: Treatment of Certain Parent-Child Relationships
20. Texas Estates Code Chapter 201, Subchapter C: Distribution to Heirs
21. Texas Estates Code Sec. 201.101: Per Capita with Representation
22. Texas Estates Code Sec. 201.102: No Distinction Based on Property’s Source
23. Texas Estates Code Sec. 201.103: Treatment of Intestate’s Estate
24. Texas Estates Code Chapter 201, Subchapter D: Advancements
25. Texas Estates Code Sec. 201.151: Determination of Advancement; Date of Valuation
26. Texas Estates Code Sec. 201.152: Survival of Recipient Required
27. NY SCPA 2507: Reception of Wills for Safekeeping
28. NY SCPA 1403: Persons to Be Served; Content of Process

January 17, 2026

• Published
  • 🔑 NY: Sample Partnership Agreement Clause for Transfer at Death
  • 🔑 NY: LLC Operating Agreement Controls Post-Death Transfer Over Will (Rule + Authority)

January 16, 2026

• Published
  • Connecticut General Statutes § 45a-341 — Inventory to Be Filed; Property Included; Appraisal; Time Limits; Sale of Personal Property; Hearing
  • Connecticut Inventory of Real Property in Estate Proceedings: What Must Be Listed (Statute + PC-2407)
  • 🔑 NY: Partnership Interests Passing at Death by Agreement (Rule + Authority)

January 15, 2026

• Published
  • 🔑 NY: Why Allocation and Distribution Are So Often Confused in New York Wrongful Death Cases
  • NY EPTL 5-4.1 Action by Personal Representative for Wrongful Act, Neglect or Default Causing Death of Decedent
  • NY EPTL 5-4.2 Trial and Burden of Proof of Contributory Negligence
  • NY EPTL 5-4.3 Amount of Recovery\
  • NY EPTL 5-4.4 Distribution of Damages Recovered
  • NY EPTL 5-4.5 Non-Marital Children
  • EPTL 5-4.6 Application to Compromise Action

January 14, 2026

• Published NY EPTL Part 4: Rights of Members of Family Resulting From Wrongful Act, Neglect or Default Causing Death of Decedent

January 11, 2026

• Published
  • 🔑 NY EPTL 3-3.1: What a Testamentary Disposition Includes
  • 🔑 How Shareholders Get Money Out of a Closely Held Corporation

January 10, 2026

• Published
  • 🔑 NY SCPA 2102 Proceedings For Relief Against a Fiduciary

January 9, 2026

• Published
  • 🔑 Judicial Review of Separation Agreements in New York (Rule + Authority)
  • 🔑 “Personal Belongings” and Similar Phrases in New York Wills (Rule + Authority)

January 8, 2026

• Published
  • SCPA § 2307-a: Commissions of Attorney-Executor
  • NY RPAPL Article 9 Partition Actions
  • 🔑 The Purpose of a Partition Action (Analyzing a 1927 NY Supreme Court Decision)
  • What WTE Ask Can (and Can’t) Do
  • When the Attorney–Executor Drafted the Will: Disclosure Under 22 NYCRR 207.16(e)

January 7, 2025

• Published
  • 🔑 Executor Authority Over Specifically Devised Real Property in New York: Statutes and Cases
  • What is WTE Ask?
  • 🔑 Power of Sale vs. Specific Devise (Analyzing a 2008 NY Surrogate’s Court Decision)
  • 🔑 Executor’s Power of Sale and a Specific Devise (Analyzing a 2023 NY Surrogate’s Ct. Decision)
  • Florida Homestead and Will Drafting: The Mandatory-Sale Trap

January 6, 2026

• Published
  • Chapter Amendments in New York: The 5-Step Process
  • Chapter Amendment vs. Veto in New York
  • Why Does New York Use Chapter Amendments?
  • Ask
  • What Is a Chapter Amendment in New York?
  • How Florida Homestead Works in Probate
  • Florida’s Homestead Exemption: The Constitutional Rule

January 4, 2026

• Published
  • 🔑 Common Problems with Co-Executors
  • What Is Equitable Conversion in New York Wills?
  • 🔑 NY: What Equitable Conversion Does Not Do
  • 🔑 NY: Why a Power to Sell Is Not Enough When Real Property Is to Be Sold
  • 🔑 NY: Directing the Executor to Sell Real Property: Sample Clause + Drafting Notes
  • NY EPTL 11-1.1(b)(5) Carves Out Specifically Devised Property

January 3, 2026

• Published 🔑 NY: When a Will Directs a Sale, Real Property Is Converted to Personalty at Death

January 2, 2026

• Glossary
  • Defined The Giving Pledge

December 27, 2025

• Published 🔑 Accounting for Interest Income in a Rental LLC (Apple Numbers)
• Glossary
  • Defined
    • adverse possession
    • easement
    • summary judgment
    • tortious interference
    • voting trust
  • Updated
    • declaratory judgment

December 26, 2025

• Glossary
  • Defined
    • counterclaims
    • fraudulent inducement
    • postnup
    • postnuptial agreement
    • ratification

December 18, 2025

• Published When Not to Publish: Writing About Law While a Case Is Still Alive

December 13, 2025

• Published
  • 🔑 Discovery of Tax Returns In New York Under CPLR § 3101
  • How to Cite Deposition and Trial Transcripts
  • Hyphen, En Dash, and Em Dash in Legal Writing and Citation

December 12, 2025

• Published CPLR § 3101 Scope of disclosure

December 1, 2025

• Published IRC § 677 Income for benefit of grantor

November 25, 2025

• Published The S&P 500 Isn’t as Diversified as It Looks

November 23, 2025

• Published What To Do When Markets Look Frothy

November 20, 2025

• Published
  • IRC § 676 Power to revoke
  • 🔑 Legal Context Matters for Business Valuation

November 19, 2025

• Published
  • IRC § 674 Power to control beneficial enjoyment
  • IRS Announces 2026 Cost-of-Living Adjustments for Retirement Plans and IRAs
  • 🔑 NY: Escheat Is Possible, Even When Decedent Dies Testate

November 18, 2025

• Published
  • IRC § 671 Trust income, deductions, and credits attributable to grantors and others as substantial owners
  • IRC § 673 Reversionary interests

November 17, 2025

• Published
  • IRC § 675 Administrative powers
  • 🔑 Sample Swap Power Clause (IRC § 675(4)(C) Compliant)
  • Where Is the "Swap Power" Found in the Internal Revenue Code?

November 15, 2025

• Published 🔑 NY POA Without Gifting Authority in Modifications: Can Agent Fund Incapacitated Principal's Trust?

November 14, 2025

• Published 🔑 NY: Gifts by Attorney-in-Fact Upheld Without Explicit Gifting Authority

November 11, 2025

• Published
  • NY SCPA 1805 Determination of issues arising between representative and the estate; suspension of statute of limitations in certain cases
  • 🔑 What Is a Constructive Trust in New York?

November 10, 2025

• Published 🔑 CPLR § 4519 Personal transaction or communication between witness and decedent or person with a mental illness—Annotated

November 9, 2025

• Published
  • 🔑 Sample Clause: Divorce Stipulation Surviving the Judgment
  • 🔑 Sample Clause to Disinherit a Distributee in a NY Will

November 8, 2025

• Published
  • 🔑 NY Surrogate's Court Has Broad Equitable Powers
  • 🔑 The Misquote in Van De Walle v. Van De Walle

November 5, 2025

• Glossary
  • Updated the definition of gold IRA.

October 16, 2025

• Published 🔑 Essential Lexis Resources for Understanding Fiduciary Accountings in New York

September 17, 2025

• Published
  • NY MPA Proposal 9: Assisted Living Reform
  • NY MPA Proposal 16: Eviction Prevention

September 16, 2025

• Published NY MAP Proposal 4: Multilayered Awareness and Intervention Practices

September 8, 2205

• Published NYSPOA & MPA: Working Together for New York's Seniors
• Glossary
  • Defined direct care workforce and long-term services and supports (LTSS).

September 7, 2025

• Published What the 2023 NYSOFA Statewide Needs Assessment Survey Reveals About Aging in New York

September 5, 2025

• Published Understanding Authorized, Issued, and Outstanding Shares
• Glossary
  • Defined articles of incorporation, certificate of incorporation, and incorporation.

August 29, 2025

• Published
  • The Village to Village Network: A Community-Based Response to Aging in Place
  • Rethinking Dementia Care: What We Can Learn from the Dementia Village
• Updated Naturally Occurring Retirement Communities In New York by adding a quote from an article by Neil T. Rimsky that describes the Penn South NORC in Chelsea, lower Manhattan.

August 28, 2025

• Published Naturally Occurring Retirement Communities In New York

August 23, 2025

• Published New York Moves to Strengthen Elder Abuse Prevention with Elder Justice Task Force (S1202 / A7277A)

August 20, 2025

• Published
  • New York Appellate Division Second Clarifies the Right of Sepulcher in James v. Office of the Chief Medical Examiner
  • Published Understanding Enhanced Multidisciplinary Teams (E-MDTs)

August 19, 2025

• Published Choosing the Right Long-Term Care Option: Beyond Assisted Living Residences and Nursing Homes

August 18, 2025

• Published NY Master Plan for Aging Website — Description

August 16, 2025

• Published NY Executive Order No. 23: Establishing the NY Master Plan for Aging (2022) — Full Text
• Glossary
  • Defined wiki and wiki link.

August 14, 2025

• Started Ask WTE, which is a vector store that can be queried using OpenAI. (My goal is to continue testing my setup and eventually provide it to paid subscribers.)

August 12, 2025

• Published
  • New York’s Expanded In-home Services for the Elderly Program (EISEP)
  • Template for Ending a Subscription Service

August 11, 2025

• Published
  • Understanding New York’s Master Plan for Aging Stakeholder Advisory Committee
  • Understanding the New York State Olmstead Plan

August 10, 2025

• Published
  • New York State Department of Health: Statewide Public Health with Programs for Older Adults
  • New York State Office for the Aging: Empowering Older New Yorkers to Age with Independence
  • Understanding New York’s Master Plan for Aging Council

August 9, 2025

• Published
  • From “Senior” to “Older Adult” — and Why We Still Say “Elder Law”
  • NY Executive Order No. 23: Establishing the New  York State Master Plan for Aging (2022)
  • Health Across All Policies (HAAP) In New York
  • What Is Age-Friendly New York?
  • What Is the Age-Friendly Health System Initiative (AFHS)?
  • What Is the New York State Plan on Aging (NYSPOA)?
  • Understanding the Older Americans Act (OAA)
  • The World Health Organization’s Eight Domains of Livability: A Guide to Age-Friendly Communities
  • New York Named First Age-Friendly State in the Nation (2017)

August 9, 2025

• Published The New York State Prevention Agenda: New York’s Blueprint for Better Health

August 7, 2025

• Glossary
  • Defined convertible virtual currency (CVC) kiosk, crypto ATM, and CVC kiosk.

July 30, 2025

• Glossary
  • Defined "One Shot Deal".

July 20, 2025

• Published
  • 🔑 Presumed Valid: Prenups In New York Require a High Bar to Overcome
  • 🔑 Sample Retainer Agreement for Intestate Estate Administration in New York

July 18, 2025

• Published E-Filing Trap in NY County Surrogate’s Court: Motion Papers Must Be Filed by Mail or In Person

July 17, 2025

• Published
  • 🔑 Can a Foreign Fiduciary Collect a New York POD Account?
  • 🔑 Can You Get Ancillary Letters in New York Based on a Small Estate Proceeding?

July 13, 2025

• Published 🔑 The Evolution of the Prudent Investor Standard in New York: A Historical Perspective

July 12, 2025

• Published 🔑 What Is the Purpose of SCPA 2103? Understanding Discovery in New York Estate Proceedings

July 11, 2025

• Published
  • 🔑 NY: Surrogate’s Court may exercise personal jurisdiction over a non-domiciliary
  • 🔑 NY: No Jurisdiction Without Proper Service—Even If SCPA § 210 Applies

July 10, 2025

• Published 🔑 NY: Order to Attend Must Be Served With a Witness Fee

June 19, 2025

• Glossary
  • Updated the definition of "[https://www.willstrustsestates.info/glossary/#scoring-a-bill) a bill]" by adding the corporate federal AMT tax.

June 6, 2025

• Updated the Outline by adding a search box and fold/unfold button.

May 29, 2025

• Glossary
  • Defined trust indenture.

May 26, 2025

• Published After Pocket: What Survives When Our Apps Die

May 24, 2025

• Published The Toothless POA Law: Why Banks Still Reject Valid Statutory Powers of Attorney in New York
• Glossary
  • Defined backfire effect.

May 21, 2025

• Published 🔑 NY: Sample Petition to Compel the Production and Filing of a Will

May 20, 2025

• Glossary
  • Defined echo chamber effect, echo chambers, Rashomon effect.

May 18, 2025

• Published 🔑 Why Every NY Will Execution Deserves a Follow-Up Letter (Sample Form)

May 11, 2025

• Glossary
  • Defined bias, normalcy bias, persistence bias, projection bias, and status quot bias.

May 4, 20205

• Published ➡️ Proving a Will Without a Self-Proving Affidavit: Lessons from Matter of Lobuono

May 2, 2025

• Updated New York: Estates, Powers and Trusts Law (EPTL) - Annotated by adding EPTL 3-3.5.

May 1, 2025

• Published
  • 🔑 Guardianship Termination in New York: A Step Toward Independence
  • Proving a Will Without a Self-Proving Affidavit: Lessons from Matter of Lobuono
  • 🔑 Resolving Heirs Property Disputes in NY – A Case Study of Estate of Donato v. Estate of Donato

April 29, 2025

• Published Understanding the Joint Committee on Taxation Revenue Estimating Process

April 28, 2025

• Published
  • How Financial Advisors Can Turn Website Visitors Into Clients With AIDA
  • Peter S. Gordon Named President of ACTEC for 2025–2026

April 27, 2025

• Published Understanding the “Law of the Case” Doctrine

April 25, 2025

• Published Leveraging Otter.ai in Legal Practice

April 17, 2025

• Published Improved Readability with a CSS Tweak to the Table of Contents

April 16, 2025

• Glossary
  • Defined petition for a writ of certiorari.

April 5, 2025

• Glossary
  • Updated the definition of "bear market" by adding a quote from an April 4, 2025 WSJ article.

April 3, 2025

• Glossary
  • Defined tarrif.

April 2, 2025

• Published NY Budget Proposal Makes Clawback Tax Permanent, Pushes for Deductibility, and Ends Apportionment for Gifts

March 31, 2025

• Published Business Council’s Testimony Helped Shape Proposed NYTL § 954(a)(3) Amendment

March 28, 2025

• Published 🔑 Redacting Done Right: Lessons from a Surprising Mistake

March 26, 2025

• Published
  • 🔑 NYC's Mandatory Composting Law Turns Landlords into Waste Enforcers

March 25, 2025

• Published
  • 🔑 NY: Sample Kinship Affidavit for Non-Marital Children of a Male Decedent
  • 🔑 Sample Hourly Retainer Agreement for Probate of a New York Estate

March 24, 2025

• Updated How to Access NYSBA Communities While the Site is Down by adding a callout that informs that the Communities issue has been resolved.

March 23 2025

• Updated How to Access NYSBA Communities While the Site is Down by improving the language in the tool section.

March 20, 2025

• Published 🔑 NY: Sample Retainer for Administration of a Testamentary Trust
• Updated How to Access NYSBA Communities While the Site is Down by adding a tool to convert links.

March 19, 2025

• Published How to Access NYSBA Communities While the Site is Down

March 15, 2025

• Published Estate Planning Roundtable: Complex Trusts, Cross-Border Estates, and More
• Glossary
  • Updated the definition of "high-net-worth individuals (HNWI" by adding a quote regarding Edward Jones.

March 14, 2025

• Published 🔑 Explanation of New York EPTL § 6-5.2: Power of Appointment Not to Prevent Vesting

March 12, 2025

• Published 🔑 NY County Surrogate's Court: Sample Decree Granting Probate

March 8, 2025

• Glossary
  • Defined joint will.

March 3, 2025

• Published
  • 🔑 How an LLC Assignee Becomes a Member Under NY Law
  • NY: Challenging Adverse Possession in Estate Administration—Lessons from Matter of Elliott
  • 🔑 NY Form: Simple LLC Operating Agreement for One Member
  • 🔑 NY LLCL § 603: What an LLC Assignee Gets—And What They Don’t
  • NY: Membership Interest in an LLC Is Personal Property
  • 🔑 NY: Sample Clause Treating LLC Membership Assignment as a Dissolution Event
  • 🔑 NY: What Happens When an LLC Member Dies or Becomes Incompetent?

March 2, 2025

• Published
  • 🔑 NY Clause: Residence Provisions in Medicaid Asset Protection Trust
  • 🔑 NY Clause: Statement of Intent in a Medicaid Asset Protection Trust
  • 🔑 NY Form: Annotated Medicaid Asset Protection Trust

March 1, 2025

• Updated 🔑 Differences Between Testamentary Trusts and Inter Vivos Trusts in New York

February 28, 2025

• Published
  • 🔑 When Should a Supplemental Needs Trust Allow Basic Needs Distributions? Understanding EPTL 7-1.12

February 27, 2205

• Published
  • EPTL 7-1.12: Supplemental Needs Trusts in New York
  • Understanding EPTL 7-1.12: Third-Party and Self-Settled Supplemental Needs Trusts in New York
  • NY: How SNT Distributions Affect Government Benefit Eligibility

February 23, 2025

• Published
  • IRC § 672: Definitions and Rules
  • IRC § 678: When a Non-Grantor Is Treated as the Trust Owner

February 21, 2025

• Published
  • 🔑 NY: Navigating Attorney General Requirements for Wholly Charitable Testamentary Trusts
  • The Advocate's Guide to the Medicaid Program: A Must-Have Resource
  • Virginia Clarifies Power of Attorney Authority Over TOD Deeds in 2024

February 19, 2025

• Published
  • Georgia Law on In Terrorem Clauses in Trusts
  • 🔑 NY: In Terrorem Clauses Enforceable Whether or Not a Gift Over Exists

February 16, 2025

• Published NY: When Executors Have No Authority Over Real Estate – Lessons from In re Purdy

February 8, 2025

• Published Federal Judge Blocks DOGE’s Access to Treasury Payment Systems with Temporary Restraining Order

February 7, 2025

• Glossary
  • Defined unitary executive theory.
• Published 🔑 LLC Management and MAPTs: Balancing Control and NY Medicaid Eligibility

February 5, 2025

• Glossary
  • Defined pension fund and sovereign wealth fund.

February 4, 2025

• Published
  • DOGE Spelled Backward: Is “Elon God” a Coincidence or a Warning?
  • Unprecedented Access: Legal Challenges Arise Over Elon Musk's DOGE and Taxpayer Data

February 3, 2025

• Published
  • [🔑 NY: Petition to Compel Set Off of Family Exemption (Sample from Rockland County)(https://www.willstrustsestates.info/ny-petition-to-compel-set-off-of-family-exemption-sample-from-rockland-county-2/)
  • The Flexibility of New York Surrogate’s Court Jurisdiction Under SCPA § 202

February 2, 2025

• Published 🔑 NY Supplemental Accounting Citation (Sample from Nassau County)

January 30, 2025

• NY Probate Petition (from NY Courts)

January 27, 2025

• Published Why Would a Trust Company Obtain a National Charter Instead of a State Charter?
• Updated Peak Trust Company is Expanding to Delaware, Feb. 9, 2022.
• • Outline
    • Started Trust Companies

January 23, 2025

• Outline
  • Updated the Events

January 17, 2025

• Glossary
  • Defined annual compounding and [undervalued investment]https://www.willstrustsestates.info/glossary/#undervalued-investment).

December 29, 2024

• Published NY EPTL 11-1.7: Limitation on Powers and Immunities of Executors and Trustees

December 23, 2024

• Published 🔑 NY Duty of Impartiality: TELS Recommendations on Proposed Section 7-A-8.3

December 22, 2024

• Published
  • NY EPTL 11-2.3(b)(5) Authorizes the PTA
  • NY EPTL 11-2.3(b)(5): Nomenclature
  • 🔑 NY EPTL 11-2.3(b)(5) Adjustments Must Be Reflected in Accounting

December 15, 2024

• Published NY: Probate Discovery Limits Upheld in Matter of Landau
• Updated 🔑 Medium by adding a friend link to my latest post on Medium, How to Use Taio to Compare ChatGPT-Suggested Changes in Markdown Files. (A friend link allows Paid Subscribers of Wills, Trusts, Estates to read the articles for free.)

December 14, 2024

• Published 🔑 NY: Discovery Time Limit In Probate Proceedings
• Updated NY SCPA 1404: Witnesses to Be Examined; Proof Required]]

December 9, 2024

• Published Decoding Handwritten Legal Decisions with ChatGPT: A Case Study

November 10, 2024

• Published 🔑 NY: Res Judicata and Collateral Estoppel Defenses Must Be Pleaded, Not Raised on Appeal

November 9, 2024

• Glossary
  • Defined res judicata.

November 7, 2024

• Published NY SCPA 207: Lifetime Trusts; Jurisdiction and Venue

November 4, 2024

• Published
  • NY EPTL 3-4.4: Exception to Ademption for Property Transferred by Guardian
  • NY EPTL 5-1.4: Revocatory Effect of Divorce, Annulment, and Separation on Estate Plans

November 1, 2024

• Published
  • 🔑 NY: Appointees Under Powers of Appointment That Have Not Yet Been Exercised Have Standing in Accounting Proceeding
  • 🔑 NY: Punitive Damages Demand Evidence of Extreme Misconduct
  • 🔑 NY: Punitive Damages Require a Substantive Cause of Action
  • 🔑 NY: Remainder Beneficiaries of a Trust Have Standing in an Accounting Proceeding
  • 🔑 NY: Takers in Default of a Power of Appointment Have Standing in Accounting Proceeding
  • 🔑 NY: Prospective Sprinklees of Trust Income Have Standing in Accounting Proceeding
  • NY SCPA 304: Contents of Petition
  • NY SCPA 711: Suspension, Modification or Revocation of Letters or Removal for Disqualification or Misconduct
• Updated 🔑 NY EPTL 3-3.5: Conditions Qualifying Dispositions; Conditions Against Contest; Limitations Thereon

October 30, 2024

• Published NY SCPA 1404: Witnesses to Be Examined; Proof Required.

October 30, 2024

• Published
  • NY CPLR 3102: Method of Obtaining Disclosure
  • NY EPTL 11-1.1: Fiduciaries' Powers
  • NY SCPA 1404: Witnesses to Be Examined; Proof Required
  • NY SCPA 1420: Proceeding for construction of will; effect of decree
  • NY: Surrogate's Court Cannot Interpret Will Before Probate

October 29, 2024

• Published NY EPTL 3-3.5: Conditions Qualifying Dispositions; Conditions Against Contest; Limitations Thereon
• Glossary
  • Defined inheritance.
  • Updated definition of inheritable.

October 28, 2024

• Published NY EPTL 7-2.6: Resignation, Suspension or Removal of Trustee

October 17, 2024

• Published NY CPLR Rule 3217: Voluntary Discontinuance

October 14, 2024

• Published NY SCPA 2307 Commissions of Fiduciaries Other Than Trustees

October 13, 2024

• NY CPLR Rule 3211: Motion to Dismiss

October 12, 2024

• Glossary
  • Defined realization.

October 10, 2024

• Published
  • How AI Gives Me Confidence to Contribute to Professional Discussions
  • NY Estate Tax: Why Clawed-Back Gifts Don’t Get a Basis Step-Up
  • NY Tax Law § 954: Resident's New York Gross Estate

October 9, 2024

• Published Why Executors in New York Should Be Cautious with Specifically Devised Property

October 3, 2024

• Published
  • 🔑 NY: Affidavits Irrelevant in Motion to Dismiss Based on Complaint’s Sufficiency
  • RPL § 236-A Termination of lease of a deceased tenant

September 27, 2024

• Published Chart Shows Surviving Spouses' Options for Inherited Retirement Accounts Under Secure 2.0
• Updated New York TOD Deeds: No Ancillary Transfer Documents Required for Recording

September 26, 2024

• Published
  • 🔑 NY: Competence Is Presumed; Party Asserting Incapacity Must Prove It
  • 🔑 NY: Alzheimer’s Patients Not Presumed Incompetent; Incompetence Must Be Proven at Transaction Time
  • 🔑 NY Court of Appeals Upholds Connecticut’s Statute of Repose in Products Liability Case
  • 🔑 NY: State Selected In Choice of Law Clause Governs Substantive Issues, Procedural Matters Governed by Forum State
  • 🔑 NY: Generally, Burden of Proving Undue Influence Lies with Party Asserting Its Existence
  • 🔑 NY: When Confidential Relationship Exists, Burden Shifts to Beneficiary to Prove No Undue Influence
• Updated New York TOD Deeds: No Ancillary Transfer Documents Required for Recording
• Glossary
  • Defined 🔠 conflict of laws.

September 25, 2024

• Published
  • 🔑 NY Conflict of Laws: Forum State Determines Whether Question Is Procedural or Substantive
  • 🔑 NY Conflict of Laws: Statutes of Limitations are Procedural
  • 🔑 NY: Summary Judgment Proponent Must Make Prima Facie Showing of Entitlement
  • 🔑 NY: Burden Shift in Summary Judgment Motions

September 23, 2024

• Published 🔑 NY: Title to Specifically Devised Real Property Vests Immediately at Death

September 21, 2024

• Published
  • Creating a NY Medicaid Asset Protection Trust (MAPT) with Appreciated Assets
  • The Primary Purpose of a NY Medicaid Asset Protection Trust (MAPT)
• Glossary
  • Defined Medicaid Asset Protection Trust (MAPT).

September 19, 2024

• Published
  • 🔑 Computer Programs for Preparing Surrogate's Court Accounting
  • In-Person Event: Round Table on Nursing Home Problems & Solutions in Pittsford, NY

September 18, 2024

• Published
  • 🔑 NY: Construction Proceeding Does Not Violate In Terrorem Clause
  • 🔑 NY: Executor’s Adversarial Position in Construction Proceeding Bars Charging Legal Fees to Estate

September 17, 2024

• Published 🔑 NY: Stipulation With Incompetent Is Voidable Only By the Incompetent

September 16, 2024

• Published 🔑 NY Repudiation: Stipulations Can Be Set Aside When Other Party Refuses to Perform Obligations
• Glossary
  • Defined overreaching.

September 15, 2024

• Published
  • 🔑 NY: Prompt Action Required to Repudiate Stipulation Procured by Duress
  • 🔑 NY: Stipulations Can Be Set Aside Because of Overreaching
  • 🔑 NY: Stipulations Can Be Set Aside Because of Fraud

September 14, 2024

• Published
  • ‌🗓️ Join the T&E Think Tank: Meet the Chiefs 2024
  • 🔑 NY: Court Can Grant Summary Judgment on Stipulation Interpretation When Parties’ Intent is Clear
  • 🔑 NY: Courts Favor Settlement Stipulations When Parties Have Legal Representation
  • 🔑 NY: Fiduciaries Denied Summary Judgment for Use and Occupancy Fees Due to Lack of Proof and Uninhabitability Claims

September 12, 2024

• Published
  • ➡️ Celebrating Professor Gerry Beyer: A Mentor from Afar
  • 🗓️ Free Webinar for Caregivers: Planning for Long-Term Care Needs in New York
  • ➡️ How to Find Your Home’s Historic District in New York: A Step-by-Step Guide
• Updated NY: New Notice of Petition and Petition in Summary Landlord & Tenant Proceedings

September 11, 2024

• Published
  • 🗓️ Complimentary Webinar on Helping More People Navigate the Dementia Journey (InterActive Legal)
  • ➡️ NY: Guardian Cannot Amend Revocable Trust When Capacity Is Required for Amendment
  • NY: New Notice of Petition and Petition in Summary Landlord & Tenant Proceedings
  • 🔑 NY SCPA 2508 Filing of Will of Decedent
  • 🔑 NY: What Does a Lawyer Do With a Testator's Will When the Executor Goes Silent?

September 10, 2024

• Published NY: Do Not Remove Staples From a Will
• Updated
  • New York TOD Deeds: No Ancillary Transfer Documents Required for Recording
  • 🔑 NY: Sample Staple Affidavit
  • ➡️ No Ancillary Transfer Documents Required for Recording

September 8, 2024

• Published
  • NY TOD Deed: Exclusively for Individuals
  • NY TOD Deed: Not for Coops
  • NY TOD Deed: Not for Out-of-State Real Property

September 7, 2024

• Published
  • 🔑 NY: Generally, a Will Cannot Change the Beneficiaries of a Life Insurance Policy
  • NY WebSurrogate: Protecting Privacy or Limiting Access?
  • 🔑 Sample Retainer Agreement for Nursing Home: Valuable Language for Collection and Guardianship Services

September 6, 2024

• Published
  • Keebler Highlights Harris Tax Proposals
  • New York County Supreme Court Grants Unsealing of Matrimonial Case File for Deceased Father’s Daughter
  • New York TOD Deeds: No Ancillary Transfer Documents Required for Recording
  • NY: Revoke or Amend Beneficiary Designations Through a Will
  • 🔑 NY: Sample Renunciation of Letters of Administration C.T.A. and Waiver of Process (SCAP 1418)
  • 🔑 NY: Sample Staple Affidavit
  • 🔑 Optimizing LinkedIn Embed Code In a Blog Post
  • 🔑 Real Property in Irrevocable Trust: Beneficiaries Don’t Own the Real Property
  • Upcoming CLE Webinar: Probate and Transfer on Death Deeds
• Glossary
  • Defined beneficiary form.
  • Updated definitions of devisee and distributee.

September 5, 2024

• Published Today’s Events: Think Tank Session and Loper Bright Webinar

September 4, 2024

• Published
  • Driving the Estate: The Fiduciary’s Journey in Matter of Pugach
  • One Outline to Many Ebooks

September 3, 2024

• Published 🔑 Form: Petition to Search Safe Deposit Box

September 2, 2024

• Published:
  • Restarted and Shared the Outline
  • Google Alert: Quick Notice for My Automation Blog Post
• Glossary:
  • Updated the definition of Donor Advised Fund (DAF).

September 1, 2024

• Published Automation: Publishing Ebooks from Outlines and Blog Posts from Files

August 31, 2024

• Published 🔑 NY: A Will Is Not a Conveyance

August 30, 2024

• Published 🔑 NY: Grantee Should Not Notarize Deed
• Updated 🔑 NY: Turnover Proceeding Is Governed by SCPA 2104

August 28, 2024

• Updated 🔑 NY: Turnover Proceeding Is Governed by SCPA 2104

August 25, 2024

• Updated 🔑 NY: Turnover Proceeding Is Governed by SCPA 2104

August 23, 2024

• Updated 🔑 NY: Turnover Proceeding Is Governed by SCPA 2104

August 22, 2024

• Published
  • 🔑 NY: Turnover Proceeding Is Governed by SCPA 2104
  • 🔑 NY: Rules for Confession of Judgment Are in CPLR 3218

August 21, 2024

• Published
  • 🔑 The New York State Constitution Establishes the Jurisdiction of the Surrogate's Court
  • 🔑 SCPA 201 Provides the General Jurisdiction of the New York Surrogate's Court

August 18, 2024

• Published New York: Lifetime Trust Is a Term of Art

August 15, 2024

• Published 🔑 NY: Fiduciaries Have Responsibilities to Decedent's Creditors

August 12, 2024

• Published Specific Statutes v. Case-by-Case Flexibility

August 11, 2024

• Published
  • 🔑 NY: A Court Cannot Change "Clear and Definite" Words
  • 🔑 When "Clear and Definite," Testator's Intent Is Found In Words Used
• Updated 🔑 Medium by adding a friend link to my latest post on Medium, Open Links Other Than Anchor Links in New Tab. (A friend link allows Paid Subscribers of Wills, Trusts, Estates to read the articles for free.)

August 9, 2024

• Published 🔑 NY: Plain Meaning of Words Trump Canons of Construction

August 8, 2024

• Published 🔑 Visual Representation of Boolean Search Operators

August 5, 2024

• Published 🔑 Probate: Common Form v. Solemn Form

August 4, 2024

• Updated 🔑 NY: Standard for Deciding a Summary Judgment in a Probate Proceeding
• Made many style adjustments throughout the website.

August 3, 2024

• Published 🔑 NY: Standard for Deciding a Summary Judgment in a Probate Proceeding