Two recent divorce cases highlight critical risks for irrevocable trusts when spouses retain excessive control or fail to ensure informed consent. In C.S. v. R.H.1, a New York court included $110+ million in irrevocable trusts in the marital estate after finding the...
Insights
Executor Pitfalls: IRS Form 1310 and Estate Tax Refund Delays
The article entitled “Avoid These Missteps As an Estate Executor,” published in the Wall Street Journal, discusses the challenges one executor faced while attempting to finalize her father’s estate. The delay in closing the estate related to a 2023 income tax refund...
Farm Succession Planning Lessons from a Wall Street Journal Story
This Wall Street Journal article says it all: “Farmers Are Aging. Their Kids Don’t Want to Be in the Family Business.” The story is about Don Guinnip, a 74-year-old farmer from southern Illinois. The Guinnip family farm traces its roots back to prior to the Civil War....
Department of Treasury Not Enforcing BOI Reporting Requirements Under the CTA
Recent litigation and regulatory action have significantly narrowed the scope of required reporting and have—for now—exempted U.S.-based entities from the requirement.
Kent Endacott Featured in My Mother’s Money, Book by Beth Pinsker
The book is being called a ‘heartfelt guide for family caregivers.’ Kent’s insights help illuminate the legal side of protecting what matters most…
Nebraska Supreme Court Affirms Will Contestant’s Challenge of Lack of Capacity and Undue Influence
In an October 17, 2025 decision, the Nebraska Supreme Court affirmed a will contestant’s challenge of lack of capacity and undue influence in In re Estate of Walker.
Taxpayer Victory in Case Involving Termination of Marital Trust
There may be planning options for assets stuck in a spousal qualified terminable interest property trust (QTIP).
The Corporate Transparency Act
Read Patrick Timmer’s original, extensive article about the CTA: What kinds of companies are reporting companies? What information must be reported? Who are “beneficial owners”…
Best Lawyers in America®
Best Lawyers in America® 2026 ranks Endacott Timmer Tier 1 for Trusts and Estates in our region.