Wills, Trusts, & Estate Planning

Estate Planning Estate Tax Gift-Tax Exemption Income Taxes Trusts IRS Generation-Skipping Transfer American Taxpayer Relief Act Fiscal Cliff Same-Sex Marriage Beneficiaries DOMA Gift Tax SCOTUS Trustees IRA US v Windsor Year-End Planning Year-End Tax Planning Retirement Plan Portability Wills Grantor Retained Annuity Trust Capital Gains Life Insurance Surviving Spouse Charitable Donations Fiduciary Duty Employee Benefits Marriage Equal Protection Tax Exemptions Probate Alternative Minimum Tax Divorce Grantor Trusts Healthcare Pensions ERISA Tax Rates Bush-Era Tax Cuts Dividends Power of Attorney Tax Planning Due Process Retirement 3.8% Medicare Tax Executors Property Tax Discrimination Irrevocable Trusts Payroll Taxes Standing Affordable Care Act Exemptions Transfer Taxes Digital Assets Revocable Trusts Succession Planning Tax Deductions Tax Reform Consumer Bankruptcy Inheritance Medicare Taxes Net Investment Income New Legislation Tax Benefits 401k Barack Obama Canada Civil Unions Domestic Partnership Hollingsworth v Perry Medicare Proposition 8 Tax Relief Act of 2010 Family Businesses Sexual Orientation Discrimination State Taxes Adjusted Gross Income LLC Roth Conversions SEC Annuities Intentionally Defective Grantor Trusts Tax Extensions U.S. Treasury Benefit Plan Sponsors Business Taxes Investors Living Will Marital Assets Nursing Homes Offshore Funds Clark v. Rameker Creditors Death Benefits Disclosure Requirements Durable Power of Attorney FATCA Guardians Health Insurance IRA Rollovers Penalties S-Corporation Audits Beneficiary Designations Charitable Lead Annuity Trust Charitable Trusts Family Members Federal Budget Medicaid Nongrantor Trusts OVDP Private Trust Companies Qualified Personal Residence Trust Qualified Retirement Plans Sales & Use Tax Spousal Access Trust Advance Directives Asset Protection Charitable Remainder Trust Compliance Debtors EU Family Investment LLC HIPAA Inflation Adjustments Inheritance Tax Intra-Family Loans Land Titles Minors Proposed Legislation Qualified Charitable Distributions Real Estate Investments Real Estate Transfers Settlement Special Needs Trust Statute of Limitations Tax Returns BVI Business Companies Chapter 7 COBRA Crowdfunding Dynasty Trust Estate-Tax Exemption Exclusions FBAR Federal Taxes FICA Taxes Gift-Tax Return Heirs IRC Passwords Pease Limitation Prenuptial Agreements QTIP Trusts Reporting Requirements Social Media Split-Interest Charitable Trusts Tax Liability Valuation Wrongful Death AFR Appeals Arbitration Attorney's Fees Attorney-Client Privilege Breach of Duty Buy-Sell Agreements Celebrities Corporate Governance Debt Dodd-Frank Elder Care Family Limited Partnerships FMLA Homestead Exemption Inter Vivos Trust Internet Intestate Succession Itemized Deductions JOBS Act Living Trust Long-Term Care Mutual Funds No Contest Clause Passive Activity Personal Exemptions Popular Preemption Production Tax Credit Proposed Regulation Qualified Benefit Plans Real Estate Market Required Minimum Distributions Residency Status Safe Harbors Self-Canceling Installment Note Shareholders Testamentary Capacity Unified Credit Portability 529 Plans Alimony Anti-SLAPP Asset Valuations Bankruptcy Code Business Formation Bypass Trusts C-Corporation Citizenship Copyright Credit Shelter Trusts Decanting Deferred Compensation Defined Benefit Plans Documentation DOL Eligibility End-of-Life-Care Expatriates Financial Planning Foreign Investment Fraud Funerals Harvesting Losses High Net-Worth Indian Tribal Trusts Inheritanance Tax Insolvency Inter Vivos Gifts Intestacy Joint Accounts Joint Tax Returns Jurisdiction Lenders Limited Liability Companies Mortgages Orphan's Courts Pension Benefits Act Personal Liability Private Equity Private Foundations REIT Sanctions Separation Social Security Spendthrift Trusts Spousal Elective Share Stocks Survivorship Tax Court Tax Credits Trust Income UK Unclaimed Property Undue Influence Claims VISTAs Abuse of Discretion Accredited Investors Asset Management Bank Accounts Budget Control Act of 2011 Business Assets Charitable Rollover Choice of Entity Closely Held Businesses CMS Community Property Conservators Conversion Corporate Taxes Data Protection Decedent Protection Deductions Defalcation Exception Department of Revenue Disability Disclaimers Discretionary Trust Elder Abuse Elder Issues Email Enforcement EPCRS Equitable Adoption Estate Claims Family Pension Plan Family Trusts Farm Bill FDIC Fideicomisos Fiduciary Liability Firearms Firemen Foreign Corporations GST Healthcare Professionals Hedge Funds HHS HSA HUD Identity Theft Indalex Interest Rates Investment Adviser Liens Limited Partnerships Loans Mental Illness Mobile Apps Modified Adjusted Gross Income Motion To Strike Partnerships Passive Losses Physicians Power of Appointment Prescription Drugs Qualified Small Business Stock Receivership Restructuring Section 1031 Settlors SLAT Small Business Social Security Benefits Startups State Budgets Statutory Deemed Trusts Swaps Tax Evasion Transfer of Title Tuition 403(b) Plans Adoption Adult Children AHCD Alter Ego Amazon Annual Exclusion Appraisal Arbitration Agreements Art Asbestos Asbestos Litigation Athletes Bitcoins Board of Directors Bonds Bureau of Indian Affairs Business Development Business Ownership Captive Insurance Company CCAA CFPB CFTC Chapter 13 Charitable Deductions Clawbacks Codicil Commercial Bankruptcy Common Law Marriage Confidential Information Conflicts of Laws Conservation Easements Constructive Trusts Contempt Copyright Infringement Cottage Properties Cross-Border Cybersecurity Death Master Files Debt Ceiling Debtors-in-Possession Deceased Spousal Unused Exclusion Declaratory Judgments Deed of Trust Deficit Reduction Denial of Benefits Dischargeable Debts Disgorgement Domain Names Domestic Asset Protection Statute Domestic Partnership Agreements Domicile DSUEA Due Diligence Duty of Care Dynasty Annuities Educational Assistance Programs EHR EIN Electronically Stored Information Employer Group Health Plans Energy ESOP Evidence Exempt Assets Export Services Act Facebook Fair Market Value Family Offices Farms Fees FEGLIA FFI Final Rules FINRA FIRPTA Flexible Spending Accounts Foreclosure Foreign Jurisdictions Foreign Nationals Forms Fracking Fraudulent Conveyance Fraudulent Inducement Garnishment General Solicitation Good Faith Green Book Gun Laws Health Savings Accounts HIRE Act HOA Homicide Hong Kong Hospitals Hurricane Sandy IC-DISC Individual Investors Act Insurers Intergovernmental Agreements International Tax Issues Investment Management Joint Tenancy Jointly-Owned Property Legal Costs Legal History Legal Perspectives Legal Representatives Liability License Agreements Life Estates Local Ordinance Mandatory Arbitration Clauses Marriage Licenses Mediation Medical Devices Medical Liability Mining Misappropriation Mitt Romney Mortgage Insurance Deduction Multi-Generational Estate Plan Murder New Regulations NFFE Non-Resident Aliens Non-Resident Income Taxes Notice Requirements OFAC Offshore Companies Oil & Gas Parenting Plans Pass-Through Entities Patents Paying For College Pension Protection Act of 2006 PEP PHI Pipelines Plan Administrators Primary Residence Prior Will Private Letter Rulings Private Placement Variable Deferred Annuities Professional Liability Property Owners Property Ownership Property Valuation Public Disclosure Public Employees Reimbursements Rent Revenue Reverse Mortgages Richard Cordray Right of Publicity Royalties Sale of Assets Savings Plans Scams Section 7520 Rate Separate Accounts Separate Property Sequestration Shale Gas Signatures SNF Social Media Account Ownership Social Media Policy Stepchildren Stored Communications Act Structured Settlements Successor Interests Supply Chain Supremacy Clause Swap Dealers Tangible Property Tardive Dyskinesia Tax Assessment Tax Deferral Tax Increases Tax Liens Tax Refunds Tax Revenues Tax-Free Exchanges Tax-Free Transfers Tenancy-in-Common Tenants Terms of Service Testamentary Expectancy The Copyright Act Transfer of Assets Transfers Trials Tribal Lands Trust Assets Trust Funds Trustee Sales Unemployment Compensation System Uniform Trust Code User Names Variable Insurance Virtual Currency Void and Unenforceable Wages Waiting Periods Withdrawal Liability Withholding Tax Witness 340B Abandonment Actual or Constructive Knowledge Administrative Authority Adopted Children Advisory Contracts Affidavits Agents Aggregate Gross Assets Allocation Statistics Alternative Investment Funds Amended Legislation American Bar Association American Medical Association American Opportunity Tax Credit Annual Filings Anonymity Apple Architects Arrest Article 9 Articles of Incorporation Artificial Reproduction Assignment of Income Doctrine Assignments At-Will Employment Attorney Generals Attorney Malpractice Auto Insurance B&O Tax Bango Bank Holding Company Bank Secrecy Act Banks Barclays Biofuel Bodily Injury Boilerplate Language Bona Fide Purchaser Business Conduct Standards Business Plans Business Valuations Buyouts Bylaws Cafeteria Plans CalPERS capacit Carried Interest Carryover Basis CERCLA CFC CFOs Change of Ownership Chapter 11 Charitable Organizations Charlie Sheen Checking Accounts Chief Compliance Officers Child Abuse Child Custody Child Tax Credit China Choice-of-Law Civil Liability Civil Union Act CJEU Class Action Class Certification Clean Energy Cloud Computing Co-Op Coal Mines Cohabitation Agreements COLA Collective Bargaining Colleges Commercial Tenants Commingling Commodity Pool Complex Litigation Computer Fraud and Abuse Act Confidentiality Conflicts of Interest Conservation Tax Credit Contaminated Properties Contamination Contract Drafting Contract Interpretation Contract Term Controlled Foreign Corporations Corporate Counsel Corporate Net Income Court-Appointed Receivers CPAs CPO CRA Credit Unions Creditor's Committee Cross Purchase Agreement Cross-Border Income Trusts Cross-Border Transactions Cybertheft D&O Insurance Data Breach Deadlines Debt Collection Declaratory Relief Deed-in-Lieu of Foreclosure Deeds Default Deferred Private Annuities Defined Contribution Plans Dependent Care Depository Institutions Design Patent Digital Downloads Digital Media DING Trusts Disclosure Discounts Dispute Resolution Disqualification Distribution Rules Doctrine of Election Domicile of Succession Donald Sterling Double Taxation Drafting Attorney Dual Citizenship Duty to Defend Duty to Disclose Early Retirement Earn-Outs Earned Income Tax Easements EB-5 EBITDA EBSA Electronic Communications Electronic Devices Electronics Eligible Covered Company Embezzlement Emerging Growth Companies Eminent Domain Employee Definition Employee Rights Employee Stock Purchase Plans Employer Liability Issues Employer Mandates Employment Contract Encryption Energy Exploration Energy-Efficiency Tax Credits Enforcement Actions Engineering Entrepreneurs Environmental Claims Environmental Liability EPA Equitable Distribution Errors and Omissions Policy Escheat Escrow Accounts Escrow Holders Ethics Excess Proceeds Exclusion Planning Exclusionary Clauses Executive Compensation Exempt Organizations Exemptive Orders FACT Act Failure to Notify Fashion Design FATCA Timeline FBOs FDA Federal Arbitration Act Federal Employees Federal Patient Self-Determination Act Federal Reserve Fee Disclosure FEGLI Filial Responsibility Laws Filing Deadlines Filing Requirements Film Tax Credits Final Guidance Financial Adviser Financial Aid Financial Holding Company Financial Management Outsourcing Financial Statements Financing FinCEN First Amendment Five and Five Power Flip CRUT Florida FLSA Foreign Affiliates Foreign Bank Accounts Foreign Banks Foreign Tax Foreign Trusts Foreign Workers Forgery Form 5500 Form 990 France Franchise Tax Board Franchise Taxes Franchises Free Speech Freedom of Religion Frivolous Lawsuits Frozen Cash Value Life Insurance FSA FSDC Funding Portal FUTA Future Tax Treatment GAAR GINA GPOs Gramm-Leach-Blilely Act Grantors Green Cards Grey Divorce Growth Capital Growth Equity Guidance Update Hackers Health and Education Exclusion Trusts Health Insurance Tax Healthcare Proxy Healthcare Reform Herballife Hillman v. Maretta Hiring & Firing HITECH HMRC Hobby Lobby Hobby Loss Rules Holder in Due Course Holiday Gifts Home Equity Home Health Care Homeowners' Association Homosexuality Hospital Insurance Act HRSA Hugh Hefner Identity Fraud Immigrants Immigration Reform Impact Fees Income Tax Act Incorporation Indemnity Insurance Independent Boards Independent Contractors Individual Investor Acts Inspector General Installment Agreements Institutional Investment Insureds Intangible Property Intellectual Property Litigation Intent Intentional Torts Interest Income Interference Claims Internet Retailers Investment Company Act of 1940 Investment Funds Investment Tax Credits IOLTA Irrevocable Life Insurance Trusts iTunes Japan Jerry Buss Joinder JPMorgan Chase K-1 Larceny Legal Forms Lending Letters of Intent Liability Insurance Lifetime Limits Lindsay Lohan Liquid Natural Gas Litigation Strategies Long Term Care Facilities Look-Back Measurement Period Loss Trading Major Swap Participants Malicious Prosecution Manslaughter Manufacturers Marital Estate Marital Home Marital Status Materiality McCutchen v. U.S. Airways Medical Records Medicare Advantage Mergers MetLife Mezzanine Lenders Military Service Members Mineral Extraction Mineral Rights Misclassification MLD4 Mobile Devices MOLST Money Laundering Money Market Funds Mortgage Interest Mortgagee Motion Picture Industry MTA Payroll Tax Multi-Employer Pensions Multiemployer Plan Municipal Bonds Municipalities Museums Music Industry NASAA National Energy Board National Housing Policy Natural Resources Navajo Nation Neiman Marcus Net Gift New Amendments New Hires NFL No-Action Letters Nominee Directors Non-Control Investment Non-Exempt Assets Non-Profits Nonjudicial Settlement Agreements Nortel Nuisance Nurses Offerors Offshore Asset Protection Trusts Offshore Banks Ohio Legacy Trust Act OIG Omitted Spouse One-Action Rule Online Gaming Oral Argument OSHA Out of Network Provider Out-of-State Companies Outsourcing Overpayment Oversight Committee Ownership of Works Parol Evidence Patent Litigation Payment Plans PBGC Pending Legislation Pension Rollback Plans Per Stirpes Perpetual Trusts Personal Finances Personal Jurisdiction Personal Property Personal Representatives Petition for Partition PFIC Physician Payments Pipeline Abandonment Trusts Pleadings Poison Pill Pooled Investment Vehicles Pooled Registration Pension Plans Portfolio Managers Power Plants Powers of Appointment Powers of Withdrawal Preliminary Injunctions Prepayment Review Private Company Shares Private Equity Funds Private Investment Funds Private Placement Insurance Private Placement Life Insurance Private Placements Private Property Rights Profit Sharing Property Damage Proposed Amendments Proposition 13 Prudential Standards Public Employers Public Records Punitive Damages Purchase Agreement Qualified Disclaimers Railways Real Property Income & Expense Forms Realty Transfer Taxes Rebates Recapitalization Reciprocal Trust Doctrine Recordkeeping Requirements Recreation Redemption Agreement Refinancing Refunds Registration Release of Information Religion Religious Institutions Remainder Beneficiaries Rental Income Rental Property Repatriation Repeal Residency Requirements Residual Interest Retailers Reverter Clause RFRA RICs Right of Redemption Right to Privacy Ripeness RMBS ROBS Rule Against Perpetuities Rule in Hastings-Bass Rules of Probate Procedure RULLCA SALT SBA Section 179 Property Section 2519 Section 409A Section 7710.1 Secured Creditors Securities Self-Employment Tax Service of Process Severance Pay Shared-Ownership Agreements Shareholder Rights