{"id":599295,"date":"2026-08-20T15:56:08","date_gmt":"2026-08-20T15:56:08","guid":{"rendered":"https:\/\/www.newsbeep.com\/ie\/599295\/"},"modified":"2026-08-20T15:56:08","modified_gmt":"2026-08-20T15:56:08","slug":"note-from-the-editor-september-2026","status":"publish","type":"post","link":"https:\/\/www.newsbeep.com\/ie\/599295\/","title":{"rendered":"Note From the Editor: September 2026"},"content":{"rendered":"<p class=\"ContentParagraph ContentParagraph_align_left\" data-testid=\"content-paragraph\">Recent studies have shown that an increasing number of young women are freezing their eggs to preserve their reproductive options as they age. Some also get their eggs fertilized in a lab and then freeze the resulting embryos. But the story doesn\u2019t end once they\u2019ve gone through this medical procedure. They must also deal with the legal and practical issues associated with embryos. In their article, \u201cPlanning With Embryos,\u201d p. 40, Brittany Cook and Monika Jain show how well-drafted documents, such as informed consent forms and embryo disposition agreements, can help reduce conflict and respect clients\u2019 intentions.<\/p>\n<p class=\"ContentParagraph ContentParagraph_align_left\" data-testid=\"content-paragraph\">Planning for future eventualities isn\u2019t limited to embryos. When couples get married, they\u2019re typically not thinking about a possible future divorce. But if they create spousal lifetime access trusts (SLATs), it\u2019s important to plan how a future ex-spouse\u2019s rights and powers will be addressed in the event of divorce. As Robert W. Finnegan points out in his article, \u201cSLAT Planning With Divorce in Mind,\u201d p. 46, practitioners need to clearly communicate with clients regarding questions such as how non-SLAT assets will be divided and what rights, roles and powers the ex-spouse will have in the event of divorce. Practitioners should then thoroughly document the topics considered and the final decisions made.<\/p>\n<p data-component=\"related-article\" class=\"RelatedArticle\">Related:<a class=\"RelatedArticle-RelatedContent\" href=\"https:\/\/www.wealthmanagement.com\/publications\/trusts---estates\/trusts-estates-july-august-2026-digital-edition\" target=\"_self\" data-discover=\"true\" rel=\"nofollow noopener\">Trusts &amp; Estates: July\/August 2026 Digital Edition<\/a><\/p>\n<p class=\"ContentParagraph ContentParagraph_align_left\" data-testid=\"content-paragraph\">Speaking of divorce, this month\u2019s issue also includes an article on a recent New York case of first impression, C.S. v. R.H., in which the court held that the entire value of assets held in an irrevocable trust created during the marriage was includible in the value of the marital estate available for equitable distribution between the parties on divorce. The article includes some practical advice for practitioners who create trusts for married clients.<\/p>\n","protected":false},"excerpt":{"rendered":"Recent studies have shown that an increasing number of young women are freezing their eggs to preserve their&hellip;\n","protected":false},"author":2,"featured_media":599296,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[72,176,61,60,174,175],"class_list":["post-599295","post","type-post","status-publish","format-standard","has-post-thumbnail","category-personal-finance","tag-business","tag-finance","tag-ie","tag-ireland","tag-personal-finance","tag-personalfinance"],"_links":{"self":[{"href":"https:\/\/www.newsbeep.com\/ie\/wp-json\/wp\/v2\/posts\/599295","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.newsbeep.com\/ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.newsbeep.com\/ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/ie\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/ie\/wp-json\/wp\/v2\/comments?post=599295"}],"version-history":[{"count":0,"href":"https:\/\/www.newsbeep.com\/ie\/wp-json\/wp\/v2\/posts\/599295\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/ie\/wp-json\/wp\/v2\/media\/599296"}],"wp:attachment":[{"href":"https:\/\/www.newsbeep.com\/ie\/wp-json\/wp\/v2\/media?parent=599295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.newsbeep.com\/ie\/wp-json\/wp\/v2\/categories?post=599295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.newsbeep.com\/ie\/wp-json\/wp\/v2\/tags?post=599295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}