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The Survey period began only two months after the Michigan Trust Code took effect. Thus, attorneys handling matters subject to the new trust law were only beginning to delve into how their practices will change. At the same time, estate planners who handle larger estates spent the first part of the Survey period on edge about federal estate tax uncertainty. Although Congress in mid-December 2010 did act to extend the estate tax relief of the past decade, it did so only temporarily, leaving many questions for future planning. With the new Michigan Trust Code and the federal estate tax changes, practitioners came through the Survey year with much on their plate to digest. It is perhaps fortunate that few cases were decided in this field at either the Michigan Court of Appeals or Michigan Supreme Court level, and those few did not signal significant new directions in the law.


Estates and Trusts | Law | Legal History | State and Local Government Law