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Posts from March 2017.
Posted in Estate Planning

Earlier this year, the IRS issued Notice 2017-15 giving same-sex married couples some retroactive relief from the application of the gift, estate and generation-skipping taxes to transfers between the spouses. 

Posted in General

BGD formed a Diversity & Inclusion Committee in 2016 at the direction of firm leadership with a mission of remaining committed to a diverse and inclusive workplace in order to attract, retain, and advance talent and to better serve our clients and community. The D&I Committee’s vision focuses on four key areas:

  • Building and maintaining a workplace culture that values diverse ...
Posted in Estate Planning

Until recently, the matter of removing a trustee of a trust was largely a matter for Courts applying common law based on prior Court decisions. Since 2000, however, a number of states, including Kentucky, have adopted the Uniform Trust Code (“UTC”), which includes an elaborate trustee removal provision. However, two recent cases illustrate that application of the UTC to attempted trustee removals is not necessarily straightforward, and often involves the interplay of multiple UTC provisions.

Posted in Litigation

South by Southwest® Conference and Festivals, known by its more familiar title SXSW®, recently received intense backlash over two clauses in its contract with artists who perform at the festival. The first clause states: “If SXSW determines, in its sole discretion, that Artist or its representatives have acted in ways that adversely impacts the viability of Artist’s official ...

Posted in Estate Planning

In a decision finalized in late January, the Oklahoma Supreme Court has upheld a ruling that the Personal Representative of an Estate must take the necessary steps to transfer the decedent’s unused Federal gift and estate tax exemption to the surviving spouse.

The case stems from the rights newly created by the gift and estate tax laws beginning in 2010 for one spouse to transfer at ...

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