Deposition of Objector Denied

Motion for protective order was granted, and the deposition of the objector was denied, in order to avoid unnecessary delays and protect the beneficiary of the estate from additional attorney fees and litigation costs. Logue Estate, 11 Fid.Rep.3d 273 (Lycoming … Continue reading

Official Inflation Adjustments for 2022

The Internal Revenue Service has released Rev. Proc. 2021-45 with inflation adjustments for 2022 and, consistent with earlier predictions, the changes in the most significant federal estate and trust planning numbers will be as follows: The base applicable exclusion amount (and generation-skipping tax … Continue reading

Motion for Depositions Was Untimely

A motion to allow the deposition of possible witnesses that was made seven months after the witnesses were identified in supplemental answers to interrogatories, five months after the close of discovery, a month after receiving the other party’s pretrial memorandum, … Continue reading