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Dana Silva is the update co-author of chapter 15, “Litigation.” She is an associate at Saul Ewing LLP in Century City. Her current practice focuses primarily on commercial litigation, but she also has years of experience representing employers in all types of employment litigation.

A recent opinion from the 3rd Circuit U.S. Court of Appeals confirmed what should be settled law: deathbed gifts made by personal check delivered before death but deposited after death remain part of the donor’s taxable estate and thus subject to estate tax. A lot of taxes, legal fees, and headache...