Wills, Trusts, & Estate Planning

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