In this episode of Splitting Heirs, partners Beth Shapiro Kaufman, National Chair of Private Client Services and Trusts and Estates Chair, and Kristin V. Taylor join host Warren K. Racusin to discuss the One Big Beautiful Bill through a tax and estates lens. They talk about "permanence" in the tax law while explaining the new estate and income tax benefits in OB3. Kaufman, Taylor, and Racusin elaborate on and debunk some of the bill's hot topics, including no tax on tips, no tax on social security benefits, SALT deductions, QSBS, and the 2/37ths rule.

Speakers:

Warren K. Racusin, Partner and Chair, Trusts & Estates
Beth Shapiro Kaufman, Partner, National Chair, Private Client Services
Kristin V. Taylor, Partner, Tax, Private Client Services

In this episode of Splitting Heirs, host Warren K. Racusin invites Lowenstein partner Matt Savare and Bart Feller, Principal flute of the New Jersey Symphony, New York City Opera Orchestra, and Santa Fe Opera Orchestra, to break down copyright law for music and other original works and to talk about the importance of estate planning for creatives. The conversation covers the terms of a copyright, including author rights, for hire and not for hire stipulations, and termination timelines. The episode also analyzes examples of similar songs, determining whether or not the musician may be infringing copyright on the original work.

Speakers:

Warren K. Racusin, Partner and Chair, Trusts & Estates
Bart Feller, Principal flute of the New Jersey Symphony, New York City Opera Orchestra, and Santa Fe Opera Orchestra
Matt Savare, Partner, Chair, Commercial Contracts, Emerging Companies & Venture Capital, IP & Tech Transactions, Patent Counseling & Prosecution

In this episode of Splitting Heirs, host Warren K. Racusin sits down with Deb Guston, partner Guston & Guston, LLP, and Kim Mutcherson, professor of law at Rutgers Law School, to discuss estate planning for non-traditional family structures, including surrogacy, adoption, sperm and egg donors, and frozen embryos. They outline different circumstances in which inheritance may be questioned and how to properly plan to avoid legal complications.

Speakers:

Warren K. Racusin, Partner and Chair, Trusts & Estates
Deb Guston, Partner, Guston & Guston, LLP
Kimberly Mutcherson, Professor of Law, Rutgers Law School