Written by Samantha Anderson, JD, and Kelly Zerillo, JD

Estate planners may encounter clients with tangible assets that present unique and sometimes difficult planning issues. These items range from the unusual to the downright dangerous. This article provides a broad overview of difficult tangibles, including restricted materials and firearms. Although this article is not comprehensive, it highlights some of the necessary tools and analyses to deploy when confronted with such items. 

From the enactment of the One Big Beautiful Bill Act to US Supreme Court decisions addressing disability discrimination claims for retirees and the standard applicable to majority-group plaintiffs alleging employment discrimination, we have recently seen significant developments in estate planning, elder and special needs law, and business law.

From the US House of Representative’s passage of a new tax bill to the Centers for Medicare & Medicaid’s issuance of new spousal impoverishment standards and the Department of Labor’s decision not to apply its 2024 final rule on worker classification, we have recently seen significant developments in estate planning, elder and special needs law, and business law.

To ensure that you stay informed of these legal changes, we have highlighted some noteworthy developments and analyzed how they may impact your estate planning, elder law, and business law practice.