News

Louisiana Law Review Volume 84 Board Announced!

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The Louisiana Law Review Volume 83 Board of Editors is proud to announce the Junior Associates selected to serve on the Volume 84 Board of Editors. The Volume 83 Board received excellent candidates for the Volume 84 Board, and we thank everyone who applied. Serving on the Louisiana Law Review Board of Editors is an incredible honor, and we wish the best of luck to the Volume 84 Board!

 

Editor-in-Chief

Julien LeBlanc

 

Managing Editor

Caroline McCullars

 

Articles Editors

Sydney Curtis

Brendan Cuti

 

Production Editors

Haley Baker

Tamra Manfredo

 

Online Editor

Nathan Long

 

Executive Senior Editor

Megan Broussard

 

Senior Editors

Tyler Hays

Joseph Kaiser

Tess Layton

Trystan Melancon

Taylor Roos

Sailing Into the Sunset? The Unified Gift and Estate Tax Lifetime Exemption, Set to Sunset and Revert to Pre-Tax Cuts and Jobs Act Levels in 2026, Says Otherwise

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by Jack Aguillard

Introduction

With the federal gift and estate tax lifetime exemption amount currently set to sunset and return to pre-Tax Cuts and Jobs Act levels in 2026,[1] tax and estate planning attorneys and other professionals are facing huge uncertainties. The gross estate threshold amount excluded from the estate tax will essentially be reduced by 50% from $10 million to $5 million.[2] However, these figures are indexed annually for inflation, so the current threshold amount in 2022 is $12.06 million.[3] Although these taxes affect a very small percentage of the American population—roughly only 0.2% of decedents paid the estate tax in recent years[4]—they still create big issues. Specifically, attorneys and advisors in this area will soon be forced to speculate as to whether Congress will revive the current lifetime exemption limit or allow it to sunset, reverting back to the pre-Tax Cuts and Jobs Act amount.

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Natalie Earles’ LLR Lagniappe article cited by Louisiana Supreme Court

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We are thrilled to share that Natalie Earles’ Lousiana Law Review Lagniappe article, Stipulating Vicarious Liability to Avoid Direct Negligence Claims: Why This Relic of the Past Should be Abandoned in Louisiana, was cited this summer by the Louisiana Supreme Court in Martin v. Thomas. Read the Louisiana Supreme Court’s decision and Natalie’s article here:

https://www.lasc.org/opinions/2022/211490.C.OPN.pdf

https://lawreview.law.lsu.edu/2021/10/27/stipulating-vicarious-liability-to-avoid-direct-negligence-claims-why-this-relic-of-the-past-should-be-abandoned-in-louisiana/

Brad Oster Cited in Gulfport Energy Corporation v. FERC

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We are thrilled to share that Brad Oster’s article, Reigning in Regulatory Overreach: FERC’s Role in Bankruptcy, published in Volume 82 of the Louisiana Law Review, was cited this summer by the US Court of Appeals for the 5th Circuit in Gulfport Energy Corporation v. FERC. Read the decision and Brad’s article here:

https://www.ferc.gov/media/gulfport-energy-corporation-v-ferc-0
https://digitalcommons.law.lsu.edu/cgi/viewcontent.cgi?article=6887&context=lalrev

Louisiana Supreme Court Cites Louisiana Law Review Alum

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We are thrilled to share that the Louisiana Supreme Court cited to Olivia Guidry’s Comment Res Judica-duh! The Impermissible Expansion of Claim Preclusion Through Louisiana Code of Civil Procedure Article 425, published in Volume 82 of the Louisiana Law Review, in its recent decision of Carollo v. Department of Transportation and Development. Olivia is a Louisiana Law Review alum and served as the Editor-in-Chief of Volume 82. Read the Louisiana Supreme Court’s decision and Olivia’s Comment here:

https://www.lasc.org/Opinions/2022/21-1670.C.OPN.pdf

https://digitalcommons.law.lsu.edu/lalrev/vol82/iss4/9/