Legal Opinion
UBS Financial Services, Inc. v. Brescia
District Court, D. New Hampshire
Decided February 12, 2014No. Civil No. 13-cv-4-JNLPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM ORDER
JOSEPH N. LAPLANTE, District Judge.
This is a dispute over whether two individual retirement accounts (“IRAs”), held by a decedent, Toni Ann Brescia, belong to her estate or to her ex-husband, Glen Brescia. Despite their intervening divorce, Glen was designated as the beneficiary of the accounts at the time of Toni Ann’s death. In making a claim to the IRAs nonetheless, the estate argues that, through their divorce stipulation and accompanying “Release Agreement,” Toni Ann and Glen “unambiguously articulate^] an intent to relinquish any anticipatory or expectancy interest in…
2Cases cited11 opinions
- Marshall v. MarshallSupreme Court of the United States · 2006
- Merchants Insurance Co. of New Hampshire, Inc. v. United States Fidelity & Guaranty Co.Court of Appeals for the First Circuit · 1998
- Estrada v. Rhode IslandCourt of Appeals for the First Circuit · 2010
- Birch Broadcasting, Inc. v. Capitol Broadcasting Corp.Supreme Court of New Hampshire · 2010
- Erin Food Services, Inc. v. 688 PropertiesSupreme Court of New Hampshire · 1979
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3Cited by3 opinions
- Jeffrey S. Bittner v. U.S. Bank National AssociationSupreme Court of Iowa · 2023
- The Prudential Insurance Company of America v. Penny Santy, Solely as Administratrix of the Estate of Robert Santy; and Debra MenardDistrict Court, D. New Hampshire · 2015
- UBS Financial v. Brescia, et al.District Court, D. New Hampshire · 2014