From the United States Supreme Court’s grant of certiorari of a constitutional challenge to a tax on unrealized gains, its recognition of a 42 U.S.C. § 1983 civil rights action by nursing home residents against federally funded nursing facilities, and its ruling that companies who register to do business in Pennsylvania consent to all-purpose jurisdiction, we have recently seen significant developments in estate planning, elder law, 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.

From the Ninth Circuit Court of Appeals’ ruling holding trustees and beneficiaries liable for unpaid estate taxes to the invalidation on constitutional grounds of a California statute requiring diversity in corporate board membership, 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.

If a homeowner stops paying their property taxes and the county forecloses on the home, what happens to the excess funds from the sale? Common sense might lead you to say that of course any excess funds would go to the homeowner, but that isn’t always the case. The Supreme Court of the United States (SCOTUS) recently heard oral arguments in a case where the county kept the proceeds from the sale for itself.