According to a new 2026 study by Trust & Will only 26% of people have a Last Will & Testament, down from 31% in 2025. This is despite 73% saying estate planning is personally important. More details here.
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New Study on Estate Planning
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Recent Case: McNutt v. U.S. DOJ (5th Circuit)
In McNutt v. U.S. Department of Justice, filed on April 10, 2026, the US Court of Appeals for the Fifth Circuit struck down an 1868 federal law banning home alcohol distilleries. As noted in the Volokh Conspiracy blog, it is interesting that the Court relied on the taxing power and not the commerce clause. Further commentary from the Washington Post here.
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Recent Case: In re Alford (NC Ct. App. 2026) (Unpublished)
In an unpublished decision filed April 1, 2026, the North Carolina Court of Appeals affirmed summary judgment for the propounder in a will caveat alleging lack of testamentary capacity and undue influence. The propounder supported summary judgment with affidavits and contemporaneous medical records. The caveators, however, relied primarily on a verified caveat alleging, “upon information and belief,” that the decedent suffered from dementia, lacked testamentary capacity, and was unduly influenced. The Court held those assertions were conclusory and insufficient to create a genuine issue of material fact. A useful reminder that suspicion is not evidence.
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Washington Post: 101 years old in pottery class
From the Washington Post. 101 years old, still goes to the office 4 days a week, and attends pottery class and a poetry class. Played tennis until he was 90. “I keep wanting to get better,” Strausman said. Plus, importantly, “It gets me out of the house.”
His advice: “Get up off your behind, and do something.” Probably useful advice.
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Recent Article: Should Trusts Be Legal Persons?
Many jurisdictions across the world, including the United States, Canada, and Australia, increasingly view trusts as entities rather than under the traditional common law conception of the trust as a fiduciary relationship. As the author puts it, “The US trend described above reflects a casual entification of trusts, a result of many jurists’ familiarity and comfort with entities.” The article is not just descriptive. It asks whether treating trusts as legal persons would actually improve the law in some contexts. The Murdoch family trust, which the New York Times reported as having equity and a board, is one example of how far trust practice can move in that direction. Worth reading.
Hofri-Winogradow, Adam S., Should Trusts Be Legal Persons? (March 15, 2026). forthcoming in the McGill Law Journal, volume 72 (2027)., Available at SSRN: https://ssrn.com/abstract=6424038