Wills, Trusts, & Estate Planning

Estate Planning Estate Tax IRS Trusts Beneficiaries Gift Tax Income Taxes Trustees Gift-Tax Exemption Generation-Skipping Transfer Wills Family Businesses Fiduciary Duty IRA Power of Attorney Same-Sex Marriage SCOTUS American Taxpayer Relief Act Tax Planning Life Insurance Probate Internal Revenue Code (IRC) Retirement Plan Executors Transfer Taxes U.S. Treasury Divorce DOMA Appeals Transfer of Assets Surviving Spouse Fiscal Cliff Digital Assets Capital Gains Portability US v Windsor Charitable Donations Succession Planning Year-End Tax Planning Year-End Planning Tax Rates Tax Reform Business Valuations Irrevocable Trusts Tax Exemptions Limited Liability Company (LLC) Closely Held Businesses Inheritance Popular Tax Deductions Tax Returns Estate-Tax Exemption Proposed Regulation Revocable Trusts Marriage Grantor Retained Annuity Trust Grantor Trusts Employee Benefits Partnerships Valuation Beneficiary Designations Special Needs Trust Breach of Duty Family Limited Partnerships New Legislation Spouses Business Succession GST Interest Rates Tax Court Intra-Family Loans Real Estate Transfers IRC Section 2704 Trump Administration Equal Protection Decedent Protection ERISA Gifts Property Tax Creditors Due Process Tax Liability Alternative Minimum Tax Healthcare Retirement Inheritance Tax Standing State Taxes Statute of Limitations Heirs Reporting Requirements Charitable Remainder Trust Domestic Partnership Audits Guardians Affordable Care Act Charitable Deductions Corporate Taxes Durable Power of Attorney Exemptions Living Will Annuities Consumer Bankruptcy GRATs QTIP Trusts Unclaimed Property Elder Issues Marital Assets Pensions Prince Social Media 401k Canada Death Tax Medicaid Advance Directives Attorney's Fees Barack Obama Charitable Lead Annuity Trust Death Benefits Estate Claims Long-Term Care Net Investment Income SEC Uniform Trust Code Dividends Intentionally Defective Grantor Trusts Living Trust Real Estate Investments S-Corporation Transfer of Interest Charitable Trusts Disability FBAR Passwords Repeal UK 3.8% Medicare Tax Bush-Era Tax Cuts Business Taxes Civil Unions Fair Market Value Inflation Adjustments Insurance Industry IRA Rollovers Summary Judgment Wealth Management Clark v. Rameker Discrimination Financial Planning Health Insurance Minors Payroll Taxes Penalties Personal Property Split-Interest Charitable Trusts Stocks Asset Protection Attorney-Client Privilege Dynasty Trust FATCA Federal Budget Florida HIPAA Medicare Proposed Legislation Adjusted Gross Income Elder Abuse Jurisdiction Legislative Agendas Medicare Taxes Nursing Homes Offshore Funds Tax Benefits Undue Influence Claims Benefit Plan Sponsors Buy-Sell Agreements EU Filing Deadlines Intestate Succession Pending Legislation Prenuptial Agreements Primary Residence Proposition 8 Protecting Americans from Tax Hikes (PATH) Act REIT Reversal Spendthrift Trusts Surface Transportation and Veterans Health Care Choice Improvement Act AFR Arbitration Banks Domicile Fraud Hollingsworth v Perry Inter Vivos Trust Music Industry Nongrantor Trusts Qualified Retirement Plans Required Minimum Distributions Small Business Special Needs Children Testamentary Capacity 529 Plans C-Corporation Charitable Organizations Community Property Conservators Copyright Deceased Disclosure Requirements Family Trusts Filing Requirements Green Book Investment Management Personal Liability Personal Representatives Property Owners Qualified Charitable Distributions Settlement Sexual Orientation Discrimination Tax Credits Tax Extensions Tax Relief Act of 2010 Asset Valuations Compliance Constructive Trusts Department of Revenue Evidence Expatriates Financial Institutions Homestead Exemption Inter Vivos Gifts Itemized Deductions Life Estates No Contest Clause Obergefell v. Hodges Private Foundations Private Letter Rulings Roth Conversions Special Needs Adults Split Dollar Step-Up Basis Tax Liens VA Supreme Court ABLE Act Asset Transfer Bankruptcy Code Business Ownership Celebrities Conflicts of Interest Deeds Exclusions Foreclosure Foreign Investment Investment Adviser Investment Funds Irrevocable Life Insurance Trusts Joint Tax Returns Loans Motion to Dismiss Qualified Personal Residence Trust Right of Publicity Royalties Self-Canceling Installment Note Social Security Benefits State Budgets Tax Basis Testamentary Trust Testators Tortious Interference UFADAA Appraisal Art Asset Management Bank Accounts CFPB Chapter 7 Comment Period Commercial Bankruptcy Crowdfunding Debtors Decanting Elder Care Escheat Facebook Family Limited Liability Companies Federal Taxes Gift-Tax Return Grantors High Net-Worth International Tax Issues Mortgages Negligence Notice Requirements Residency Status Settlors Shareholders Social Security Spousal Access Trust Tax Code Tax Refunds Trust Administration Trust Funds Wrongful Death Alimony Bank of America Business Entities Charitable Rollover Citizenship Corporate Counsel Credit Shelter Trusts Discretionary Trust Dodd-Frank Family Investment LLC FDIC Final Rules FinCEN Hospitals Inherited IRA Liens Limited Liability Partnerships Liquidation Long Term Care Facilities Mutual Funds Non-Profits Non-Resident Aliens OVDP Personal Exemptions Prudent Investor Rule Residential Property Owners Safe Harbors Sales & Use Tax Social Networks Social Security Administration (SSA) Tuition Vacation Homes Webinars Amended Legislation Attorney Malpractice Board of Directors Breach of Contract Bypass Trusts Carried Interest Child Support Consumer Price Index Contract Terms Custodians Debt Declaratory Judgments Disabled Children Dismissals DOL Employer Liability Issues End-of-Life-Care Enforcement Federal Reserve Fees Foreign Bank Accounts Foreign Corporations Foreign Nationals Fourteenth Amendment Fraudulent Conveyance Health Care Providers Health Savings Accounts Hedge Funds Intent Investors Joint Accounts Joint Tenancy with Right of Survivorship Mortgage Interest Name and Likeness Oil & Gas Oral Contracts Preemption Property Ownership Reinsurance Revocation RMBS Settlement Agreements Social Media Account Ownership Spousal Elective Share Startups Survivorship Tax Deferral Tax Shelters Trust Amendments Trust Assets Trust Income Abuse of Discretion Adopted Children Adult Children Arbitration Agreements Australia Banking Sector Bonds Captive Insurance Company COBRA Confidential Information Conservation Easements Continuing Legal Education Corporate Governance Damages Data Protection Deductions Deferred Compensation Discounts Distribution Rules Diversity Jurisdiction Due Diligence Electronic Communications Eligibility Email Farms FICA Taxes Financial Adviser FIRPTA Good Faith Google Harvesting Losses Identity Theft Internet Investment JOBS Act Jointly-Owned Property Land Titles Legal Guardian Lenders Marital Estate Mergers Michael Jackson Modified Adjusted Gross Income New Regulations Orphan's Courts Paying For College Pets Physicians Pooled Investment Vehicles Power of Appointment Private Equity Probate Code Punitive Damages Qualified Benefit Plans Receivership Reformation Required Forms Rule Against Perpetuities Sale of Assets Savings Accounts Separation SLAT Stepchildren Tax Appeals Tax Litigation Terms of Service Time Extensions Transcripts Trust Protector Actions TX Supreme Court Unified Credit Portability Uniform Law Commission Will Contest Accredited Investors Advertising Affidavits Alter Ego Americold Realty Trust v Conagra Foods Article III Burden of Proof Business Assets Business Formation CERCLA Choice of Entity Commercial Loans Competency Requirements Contract Drafting Controlling Stockholders Conversion Court-Appointed Receivers CT Supreme Court Data Breach Debt Collection Defined Benefit Plans Defined Value Gifts Delaware Statutory Trust Act Dependents Depreciation Designated Agent Disability Benefits EB-5 Electronically Stored Information Environmental Liability Exploitation Federal Arbitration Act Financial Services Industry Financing FL Supreme Court FMLA Foreign Financial Assets FTC Funerals Immunity Insurance Litigation Intangible Property Laches Legal Fees Legal History Limited Partnerships Mandatory Arbitration Clauses Marriage Equality Medical Expenses Mental Illness Modification Music Obama Administration Panama Papers Pass-Through Entities Pease Limitation Pension Funds Petition for Partition Privacy Concerns Production Tax Credit Professional Liability Property Valuation Public Charities Public Comment Real Estate Market Realty Transfer Taxes Remedies Removal Revenue Roth IRA Sales Tax Sanctions Securities Service of Process Special Needs Trust Fairness Act Supplemental Security Income (SSI) Survivor Benefits Tax Assessment Tax Penalties Tax Revenues Tax-Free Transfers Tenancy-in-Common Third-Party Threshold Requirements Transfer of Title Transfer on Death Deed (TOD) Transfers Trust Accounting US Bank UTMA Wells Fargo Accountants Adoption Alzheimer's American Bar Association (ABA) Anonymity Anti-Discrimination Policies Apportionment Asset Diversification Bad Faith Bank Secrecy Act Bankruptcy Court Bernie Madoff Business Court Division Business Plans CFTC Child Tax Credit Class Action Clawbacks Client Services CMS Co-Ownership Codicil Colleges Commerce Clause Commercial Leases Common Law Claims Common Law Marriage Conflicts of Laws Constitutional Challenges Contested Proceedings Controlled Foreign Corporations Copyright Infringement Cottage Properties CPAs Cybersecurity Deadlines Deceased Spousal Unused Exclusion Deed of Trust Default Deferred Private Annuities Deficiency Notices Delaware Limited Liability Company Act Derivative Suit Diminished Capacity Disclaimers Discovery Disinherit Dissolution Division of Assets Document Requests Documentation DOJ Domestic Asset Protection Trust (DAPT) Donor-Advised Funds (DAFs) Double Taxation DSUEA Easements Energy Sector Enforcement Actions Entrepreneurs Estoppel Exempt Organizations Family Offices Family Pension Plan Fideicomisos Financial Abuse Financial Statements Fine Art Firearms Flexible Spending Accounts Foreign Trusts France GA Supreme Court General Assembly Green Cards HHS Highway Trust Fund Hillary Clinton Indian Tribal Trusts Insolvency Installment Agreements Intellectual Property Protection Interest Payments Internet Service Providers (ISPs) Intervenors Joinder Joint Ownership Joint Tenancy K-1 Legal Entities Legislative Committees Medical Directives Medical Malpractice Medical Records Military Service Members Misappropriation Mobile Apps Motion to Compel Motion To Stay Municipal Bonds NBA NCUA New Guidance Non-Resident Income Taxes Non-Signatories Offshore Banks Passive Activity Patents Pension Protection Act of 2006 Personal Data Personal Jurisdiction Pet Trusts PHI Plan Administrators Political Candidates Pour-over Will Powers of Withdrawal Prescription Drugs Presidential Elections Private Placement Variable Deferred Annuities Public Policy Reassessments Recordkeeping Requirements Refinancing Registration Registration Requirement Reimbursements Release Agreements Religious Institutions Repatriation Res Judicata Resident Non-Domiciled (RND) Residential Real Estate Market Risk Management Rules of Civil Procedure Section 1031 Section 1031 Exchange Self-Employment Tax Selling a Business Separate Property Social Security Act Spousal Support State and Local Government Statute of Repose Strategic Planning Structured Financial Products Subject Matter Jurisdiction Subpoenas Summary Plan Description Surrogate's Court Swaps Tangible Property Tax Advice Tax Evasion Tax Extenders Tax Haven Tax Increases Tax Preparers Tax-Free Exchanges Taxable Income Taxation Tenants The Copyright Act Tibble v Edison Int Transparency Trust Distributions Twitter Unjust Enrichment Venture Capital Voluntary Disclosure WA Supreme Court Waivers Will Caveats Withholding Tax Witnesses Writ of Mandamus Accounting Action to Quiet Title ADA Administrative Appeals Administrative Procedure Act Advance Health Care Directive Advanced Care Directives Age Discrimination Agents Agricultural Land AHCD Annulment Anti-SLAPP Antitrust Litigation Appellate Review Article 9 Artists Assignments Assisted Living Facility Attorney-in-Fact Auto Insurance Bipartisan Budget Bitcoin Budget Control Act of 2011 Bureau of Indian Affairs Business Income Business Litigation Buyers Bylaws CA Supreme Court Caregivers Carry Forward Carry-Over Basis Carryover Basis Change of Ownership Chapter 11 Checking Accounts China Choice-of-Law Civil Liability Clear and Convincing Evidence Closing Documents Closing Protection Letters Cohabitation Collateral Estoppel Commercial Real Estate Market Computer Fraud and Abuse Act (CFAA) Conduit Trust Contaminated Properties Contamination Contempt Contractors Countrywide CRA Credit Credit Unions Criminal Prosecution Cross-Border Crummey Trusts Customs Death Certificates Death Master Files Debt Ceiling Declaration Defalcation Exception Defamation Default Judgment Deferred Interest Products Deficit Reduction Defined Contribution Plans Delaware General Corporation Law Dementia Denial of Benefits Depositions Digital Currency Disability Discrimination Disclosure Disgorgement Dispute Resolution Donald Sterling Donors Driver's License Suspensions Dual Citizenship Duty of Care Duty of Prudence Duty to Defend Duty to Disclose Earned Income Credit EBSA Educational Assistance Programs Educational Institutions EIN Electronic Records Eminent Domain Employer Group Health Plans Employment Contract Engagement Letters Environmental Claims Environmental Policies EPA EPCRS Equitable Distribution Equity Investors Escrow Holders ESOP Ethics Excessive Fees Excise Tax Exculpatory Clauses Executive Orders Exempt Assets Expert Testimony Export Services Act Family Courts Farm Bill FDA Federal v State Law Application FFI Fifth Amendment Final Guidance Final Judgment Financial Aid Financial Power of Attorney FINRA Foreign Asset Protection Trusts (FAPT) Foreign Banks Forfeiture Form 990 Forms Fracking Franchises Fraudulent Inducement Fraudulent Transfers Garnishment General Solicitation Germany Governor Hogan Governor LePage Gramm-Leach-Blilely Act Gun Laws Hague Convention Healthcare Reform Healthcare Surrogates HIRE Act Hiring & Firing HOA Homeowners HSA Hurricane Sandy IC-DISC Impact Fees Income Tax Act Independent Contractors Individual Investors Act Insureds Intentional Infliction of Emotional Distress Interference Claims Intergovernmental Agreements Interlocutory Orders Interpleaders Inventory Investment Portfolios Investment Property Investment Tax Credits IP License Italy Joint Venture Judgment Debtors Jury Trial Jury Verdicts Law Firm Ownership Legal Costs Legal Perspectives Legal Representatives Legislative Amendments Lending Liability Insurance License Agreements Lifetime Limits Litigation Fees & Costs Local Ordinance Long-Term Investment Funds Look-Back Measurement Period Lottery Lump Sum Payments Luxembourg MA Supreme Court Manufacturers Marital Status Marital Trusts Marriage Licenses Mediation Medical Devices Medical Liability Mineral Leases Minimum Wage Minor Children Misrepresentation Mobile Devices Money Market Funds Money Orders Moneygram Mortgage Insurance Mortgage Insurance Deduction Mossack Fonseca Motion To Strike Multistate Tax Compact Museums NAIC Net Operating Losses New Trial NFFE NFL No-Action Letters Non-Immigrant Visas Non-Judicial Settlement Agreements Non-Residents Noncharitable Purpose Trusts Nonjudicial Settlement Agreements OCC OFAC Online Platforms Original Jurisdiction Overpayment Palimony Passive Losses Patient Privacy Rights Petition for Writ of Certiorari Philanthropy Photographs Pipelines Plain Meaning Political Campaigns Political Parties Ponzi Scheme Pooled Trusts Prejudgment Interest Preliminary Injunctions Premiums Private Placement Life Insurance Private Property Private Trust Companies Privity of Contract Professional Conferences Professional Misconduct Profit Sharing Program Related Investments (PRIs) Property Liens Proposed Rules Public Disclosure Public Domain Public Hearing Public Notaries Public Records Qualified Small Business Stock Reasonable Cause Defense Regulatory Freeze Remand Rent Rental Income Rental Property Representations and Warranties Residence Status Residency Requirements Restructuring Retailers Retroactive Taxes Retroactivity Revenue Procedure 2016-49 Reverse Mortgages