February 12, 2020 | The Legal Intelligencer
History and Legislative Intent of the SECURE ActIt is important to understand not only the major provisions, such as the devastating elimination of the tax savings strategy the "stretch IRA," but also the history and legislative intent behind it to better guide clients through this new retirement planning and administration landscape.
By Brian A. Lawton and Whitney Patience O'Reilly
6 minute read
July 25, 2016 | The Legal Intelligencer
The Duhig Rule—Interpretation of Mineral Interest ReservationsWhat happens when a deed is unclear and the parties to a transaction involving oil and gas interests are long deceased? How do the heirs to the parties involved resolve their disputes? This is a relevant issue courts and practitioners in Pennsylvania have faced for a long time. A recent Pennsylvania Supreme Court decision, Shedden v. Anadarko E&P, No. 103 MAP 2014, A.3d (Pa. 2016), applied the doctrine of estoppel by deed to an oil and gas lease, precluding the lessors from denying that the lease at issue covered the lessors' after-acquired interest in the oil and gas rights. Estoppel by deed may be further extended to resolve these thorny disputes.
By Brian A. Lawton
16 minute read
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