by Joel Roettger | Jan 26, 2019 | Estate Planning, Probate, Trusts, Uncategorized
Does Tennessee’s anti-lapse statute apply when the remainder beneficiary of a trust dies before the trust terminates? No. Tennessee’s anti-lapse statute is a savings clause for bequests. It states: Whenever the devisee or legatee or any member of a class...
by Joel Roettger | Jan 10, 2019 | Estate Planning, Tax
The rate drops. The 7520 rate for January 2019 is 3.4%. This is an decrease from November and December 2018, when the rate was 3.6%. This is also a return to the rate that applied for July through October 2018. A chart showing historical rates since 2008 is here. Some...