Tennessee’s new marital asset protection trusts might be the perfect way for a married couple to spice up their estate planning and to renew their vows to plan well.

“To every thing there is a season, and a time to every purpose under the heaven: A time to be born, and a time to die …”

— Ecclesiastes 3:1-2

Two recent heart-wrenching news stories highlight the struggle between a woman’s constitutional right to refuse medical treatment and the state’s legitimate interest in protecting the life of her baby. The stories also serve as reminders of the importance of advance directives.

Same-sex marriage is a phenomenon of our time, currently available in 14 states and the District of Columbia,[1] as well as in 20 countries.[2] Traditionally, in the U.S. each state has been free to create its own definition of “marriage,” within the bounds of federal Constitutional limitations. Both Tennessee’s Constitution, as amended in 2006,[3] and the federal Defense of Marriage Act (DOMA), enacted in 1996,[4] define “marriage” as between one man and one woman. On June 26, 2013, the U.S. Supreme Court issued its decision in United States v.

It’s football time in Tennessee! Soon fans will hear those words as the Volunteers line up against Austin Peay to begin the Coach Butch Jones era. While expectations are modest for this season, many fans are optimistic that good times are ahead for Big Orange football.

Similarly, the Tennessee legislature and Gov. Haslam hope that Tennessee asset protection trusts, aided by recent trust law changes, will bring good times for Big Orange trust business. Two recent federal bankruptcy cases provide a game plan for victory.

Estate Planning Tools Married to New Realities

Recent favorable changes to the federal estate tax and the three-year phase out of the Tennessee inheritance tax mean that most Tennesseans now have no realistic expectation of their estates being hit by death taxes. December’s “Where There’s A Will” column[1] highlighted numerous ways estate planning is unaffected if clients no longer are concerned about death taxes. This article explores how estate planning will change in 2013 and beyond.

The Report of My Practice’s Death Was an Exaggeration

Estate planning attorneys have long encountered a definition problem. Too many potential clients and referring professionals, including other attorneys, equated estate planning with estate tax planning (and planning for Tennessee inheritance tax and state and federal gift tax, all such taxes referred to in this article as “transfer taxes”). Many new clients have begun conversations with the assertion, “I need a will, but I don’t have enough to need estate planning.”

Principles of Nonprofit Governance for Attorneys Serving on and Counseling Charity Boards

Because you're a lawyer, you've been asked to serve on the board of a local charity, and you're happy to help. But are you prepared for the legal issues involved? Are you aware of the governance issues facing nonprofits and the governance principles nonprofits should follow? This article will help.

When I began my estate planning and administration practice 10 years ago, I understood quickly that there were three sources of relevant law with which I needed to be very familiar: the Tennessee Code, the Internal Revenue Code, and Pritchard on Wills and Administration of Estates. Lawyers have cited Pritchard in their court briefs and judges have cited Pritchard in their opinions so widely that, as is the case with the best treatises, what first reported the law has in practice become a source of law.