Newsletters

The section publishes quarterly newsletters for its members. If you are not currently a member of the section, please join now to receive current and future issues. Please contact our Managing Editor Gabe Borquez at [email protected] or Editor In Chief Stuart Allen at [email protected] if you are interested in contributing or have an idea for an article for the Estate Planning and Administration section newsletter.
 
A newsletter archive follows, with pdfs and content lists provided for recent issues: 
 2024:  Fall
Fall articles: Exploitation Of Vulnerable Adults • Oregon New Case Law • Navigating the Value of Intangible Assets Part 2

 2024:  Summer
Summer articles: Corporate Transparency Act • Planning for the Oregon-Taxable Estate • Navigating the Value of Intangible
Assets

 2024:  Winter
Fall articles:  Family Farms, Forestry, and Fishing Estate Tax Exemptions • Age-Based Distribution Trusts • Estate Planning For a
Protected Person

 2023:  Winter
Fall articles:  Tax Consequences of Trust and Estate Litigation and Settlement Agreements • Events Calendar

 2022:  Fall
Fall articles:  Spousal Lifetime Access Trusts: A Summary of the Strategy for Couples • Mindfulness and Meditation Will Benefit You and Your Law Practice • Events Calendar

 2022:  Summer
Summer articles:  The Oregon Estate Tax and Its Fractional Formula for Residents and Nonresidents • Events Calendar

 2022:  Spring
Spring articles:  The Oregon Prudent Investor Act: Some New(ish) Updates • Events Calendar

 2022: Winter

Winter articles:  2021 Oregon Legislative Updates • Some Recent Oregon Decisions In Estate Planning and Administration • Personal Insurance and Risk: Key Considerations for the Successful Individual and Family • Events Calendar


 2021: September

September articles:  Estate Planning for a Protected Person • Approal of Attorney Fees by the Probate Court • The Mobile QTIP – Part 2 • Events Calendar


 2021: July

July articles:  Forensic Document Examiners • Oregon Appellate Case Addresses the Application of the “HEMS” Standards • Events Calendar


 2021: April

April articles:  Stress Testing Life Insurance • Some Thoughts About Trust Distribution Provisions • Events Calendar


 2021: January

January articles:  The Mobile QTIP • Estate Planning and Administration:Protect Yourself and Your Client • Events Calendar


 2020: October

October articles:  The Harmless Error Rule: Some Background, the Rule Nationwide and in Oregon, and the COVID-19 Pandemic • Remote Online Notarization • Oregon Law Commission Notarial Work Group and Protections Against Elder Abuse • Events Calendar


 2020: July

July articles:  Estate Planning with Retirement Benefits under the SECURE Act •7 Brief Overview and Results of Inconsistent Alternate Date Valuation Elections under IRS § 2032 and ORS 118.010(8)


 2020: April

April articles:  Trust Modifications in Oregon • Events Calendar


 2020: January

January articles:  Jonathan A. Levy Recognized by Estate Planning and Administration Section • Jurisdiction, Situs, and Governing Law of Trusts and Estates: Untangling the Knot • How to Recognize a Grantor Trust • Oregon’s New Probate Laws for Estates with Wrongful Death or Personal Injury Claims • Events Calendar


 2019: October

October articles:  Editor’s Note about Past-chair Marsha Murray-Lusby • 2020 Probate Code Updates: A pratical Overview for Practitioners • Stewardship Trusts: A new Way to Plan for the Purpose Driven Business Owner • New Social Security Rules Published and Then Shelves Cause Confusion for Special Needs Attorneys • Fall CLE Program – Basic Estate Planning for Oregon Taxable Estates • Events Calendar


 2019: July
July articles:  Some Best Practices in Accounting • Malpractice! • Spousal Limite Access Trust aka the “SLAT”: An Overview • Events Calendar

 2019: April
April articles:  What Time Is It? Some Important Statutes of Limitations in Estates and Trusts • The Oregon Estate Tax and Its Fractional Formula for Residents and Nonresidents •  Events Calendar

 2019: January
January articles:  Retirement Benefits and Lifetime Trusts • Unfunded Trusts • A Message from the Estate Planning Section Chair •  Events Calendar

 2018: October
October articles:  An Estate Planner’s Guide to Federal Tax Procedure • Your Oregon-Only Clients May Now Be Required to Collect Sales Tax: Life After South Dakota v. WayfairEditor’s Corner: A Portion of Trustee Fees Are Still Deductible •  Events Calendar

 2018: July
July articles:  Why Own an Annuity? • Crossing the River to Avoid Oregon Taxation of Trust Income • Case Law Update – Summer 2018 •  Events Calendar

 2018: April
April articles: Transfer Tax Considerations Under the Tax Cuts and Jobs Act • The Tax Cuts and Jobs Act: Selected Issues for Individuals
• International Estate Planning: Estate Tax Planning Issues Involving
a Non-Citizen Spouse • Events Calendar • Advance Directive Legislative Update

January articles:  Dealing with Contraband in Oregon Estates and Trusts  •  Basis Reporting and Consistency  •  Summary of 2017 Oregon Legislation Tracked by the Estate Planning and
Administration Section  •  Case Law Update  •  Events Calendar


2017: October

October articles: Clients and Cannabis: Don’t Let an Estate Plan Go Up in Smoke  •  Annuities  •  Case Law Update  •   Events Calendar


2017: July

July articles: In Memoriam of William D. Brewer •  Inconsistent Elections and Basis in Oregon • Oregon Estate Transfer Tax Compliance Issues: Beneficiary Designations • Editor’s Corner • Events Calendar


 2017: March

March articles:  Firearms in Estate Administration: Gun Trusts • Planning for Clients Moving to Oregon with Community Property
• Events Calendar • Probate Modernization Bill – Update • Notes from the Chair • Editor’s Corner: IRS Allows Account Transcripts
as Closing Letters


2016: December

December articles:  Oregon’s New Uniform Digital Assets
Law: Estate Planning and Administration in the Information Age • Firearms in Estate Administration, Part II — NFA Firearms • Events Calendar • Tangible Letters: Gifts Made by a Writing Other Than a Will • The Jeffrey M. Cheyne Memorial Service Award


2016: September

September articles:  Firearms in Estate Administration • Advance Directive Legislation Update • Events Calendar • How to Stay Relevant in a DIY World  • State v. Mitchell A. Bevil. 280 Or App 92 (2016) In Memoriam: Jeff Cheyne


2016: June

June articles:  Planning to Maximize the Tax Benefits of Charitable Gifts from an Estate • Five Things to Know about Mark Zuckerberg’s Charitable Pledge • Philanthrocapitalism and Impact Investing: Not Your Father’s Philanthropy • Distinguishing Significant Settlement Agreement Provisions • Delivery of Required Notices to the Estate Administration Unit • Events Calendar


2016: March

March articles:  What’s New in the Courts? • What Should a Trustee Disclose to Beneficiaries After Tseng?  • 2016 Section Officers and Board • Legislation Update:  Oregon’s Revised Uniform Fiduciary Access to Digital Assets Act – Summarized from Various Sources • Legislation Update:  Oregon’s Advance Directive for Health • Practice Tip:  Basis Reporting • Practice Tip:  Proposed Orders and Judgments • Events Calendar


2015: MarchJune, SepDec 

March articles:  Probate Modernization Proposal • Treasury Finally Amends Circular 230 • Waiver of Personal Representative Fees • The Chair Speaks • Tips from a Trial Attorney • UTCR eCourt Updates Affecting Probate Practice • NOLS Legislative Review• Retired Attorneys Can Stay in Section• What’s New • Events Calendar

June articles:   Dynasty Trusts: Tier One Jurisdictions and Washington Developments • Oregon QTIP Election Versus OSMP Election: The Pros and Cons of Oregon Marital Deduction Elections •  Retired Attorneys Can Stay in the Section • Tips from a Trial Attorney How to Avoid Being Sued for Financial Elder Abuse for Estate Planning Attorneys •  Events Calendar

September articles:Foreclosures of Reverse Mortgages: Inadvertent Tax Liability To Estate Beneficiaries • 529 Plans: Beware Transfer Tax Consequences on Change of Beneficiary • Federal and Oregon Income Tax Planning for Trusts • Events Calendar

December articles:   
Overview of Estate Tax Apportionment  • Events Calendar • Estate Planning Issues for Mandatory Reporters of Elder Abuse • Probate Modernization – Back to Work • Will Revocation • Tseng v. Tseng, 271 Or App 657 (2015) • Recent Eighth Circuit Court Decision Affects Special Needs Planning

2014: JanMaySepOct (bonus)Dec
2013: JanAprJulOct
2012: JanAprJulOct
2011: JanAprJulOct
2010: JanAprJulOct
2009: JanAprJulOct
2008: JanAprJulOct
2007: JanAprJulOct
2006: JanApr,  Jul, Oct
2005: JanAprJul
2004: JanAprJulOct
2003: JanAprJulOct
2002: AprJulOct
2001: JanAprJulOctDec
2000: JanAprJulOct

 Additional issues are available back through May 1984. Contact OSB Creative Services for help.

Estate Planning and Administration Section