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PLR deems judicial modifications of trust don’t impact generation-skipping tax exemption. Private Letter Ruling 202108001 (released Feb. 26, 2021) addresses the intersection of the best of times – a grandfathered generation-skipping transfer (GST) tax-exempt trust funded generously enough to warrant the cost of a PLR application – and the worst of times, namely drafting careless enough to include a digit mid-word in the title of a trust article.  And the hero of our PLR is, undoubtedly, the brave counsel who rode into the fray with the issue-spotting-telescope of a 1L confronting...

Just in time for Valentine's weekend, "To All the Boys: Always and Forever" debuted on Netflix and gave a satisfying ending to the beloved film series.

Nicolas Deslauriers scored a goal just over four minutes into the third period and the Anaheim Ducks earned their first victory of the season, getting the best

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WandaVision Featurette: Behind-the-Scenes Look at First Two Episodes Marvel Studios has released the first WandaVision featurette for Disney+‘s first MCU series, providing us with a behind-the-scenes look at the production of the first two episodes which are both now available for streaming. Also featuring some new footage from the series’ remaining seven episodes with each one set to premiere every Friday, you can check out the video in the player below! WandaVision will follow the story of Elizabeth Olsen and Paul Bettany’s superhero characters Scarlet Witch and Vision. The series ...