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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...

People on the Move Gary Lipkin brings more than two decades of legal experience to his new role as a partner in Saul Ewing Arnstein & Lehr’s Litigation Department, including handling a diverse range of cases before the nation’s preeminent business court, the Delaware Court of Chancery. He resides in...