Official Inflation Adjustments for 2026

The Internal Revenue Service has released Rev. Proc. 2025-32, 2025-44 I.R.B. ____ (10/27/2025), with inflation adjustments for 2026 (sooner that inflation adjustments are usually published), and the significant federal estate tax and trust planning numbers previously published were correct. Those … Continue reading

Heir Disinherited by Earlier Will Had Standing to Appeal Probate of Later Will When There Was “Realistic Probability” of Invalidating Earlier Will

An intestate heir has standing to challenge the validity of a will that has been admitted to probate if in his petition he alleges a “realistic probability” that a will that was executed one year before and that also disinherits … Continue reading