From sweeping new tax proposals to an extension of the Paycheck Protection Program, we have recently seen significant developments in estate planning and business law. To ensure that you stay abreast of these legal changes, we have highlighted some noteworthy developments and analyzed how they may impact your estate planning and business law practice.

In a recent case out of Ohio, a court of appeals analyzed whether the state could recover child support arrears from the estate of a Medicaid recipient. Here, Betty was the legal guardian of her grandchildren, Emily and Bradley. Their father was under court order to pay child support, with Betty as obligee. After both children reached the age of majority, Betty died intestate.

Larry King passed away in January due to complications with COVID-19. At the time, he was in the middle of a divorce from his seventh wife, Shawn. His net worth is estimated to be some $144 million. Shawn has been adamant that the pair have had an estate plan in place for many years. However, last month, a holographic will was found.