Note From the Editor: September 2026
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’t end once they’ve gone through this medical procedure. They must also deal with the legal and practical issues associated with embryos. In their article, “Planning With Embryos,” 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’ intentions.
Planning for future eventualities isn’t limited to embryos. When couples get married, they’re typically not thinking about a possible future divorce. But if they create spousal lifetime access trusts (SLATs), it’s important to plan how a future ex-spouse’s rights and powers will be addressed in the event of divorce. As Robert W. Finnegan points out in his article, “SLAT Planning With Divorce in Mind,” 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.
Speaking of divorce, this month’s 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.
