Estate Planning for Grandparents by Ronald Adams on 3/1/2012 The tax laws provide many opportunities for grandparents to provide for their grandkids' financial, educational and other needs. If you have grandchildren, or anticipate their arrival, providing for their future security may...more
Regression Models and Discount for lack of Marketability by Ashok Abbott on 2/15/2012 Recent publication of the Discount for Lack of Marketability(DLOM) Job aid for IRS Valuation Professionals has brought fresh scrutiny to the various methods used by valuation practitioners for determining discount for lack of...more
Allen Matkins Sponsors CASA Hispanic Advisory Council Art Workshop for Kids [Video] by Allen Matkins Leck Gamble Mallory & Natsis... on 1/15/2012 In September, CASA's Hispanic Advisory Council (HAC) hosted a lunch and art event for Orange County foster youth at the Orange County Center for Contemporary Art (OCCCA) in the Artist's Village of downtown Santa Ana. Renowned...more
Girl with the Dragon Tattoo” Author Died with an Invalid Will by Ronald Adams on 1/12/2012 Unless you don’t watch TV or use the Internet, you have probably heard of the popular movie and book, “The Girl with the Dragon Tattoo,” written by a Swedish investigative journalist, Stieg Larsson - This is an interesting...more
The 2010 Tax Relief Act and How it Affects 2012 by Ronald Adams on 1/3/2012 In a January 2011 article we addressed the changes to the gift and estate tax provisions contained in the 2010 Tax Relief Act. Everything may change at the end of 2012 so it is more important than ever to take a look at...more
Could the Myriad Codifications of Aspects of the Law of Trusts Culminating with the Uniform Trust Code (2000) Be Doing More Harm... by Charles E. Rounds, Jr. on 1/1/2012 Though the trust is a judge-made creature of equity, the last eighty years have seen numerous rounds of uniform legislation codifying various aspects of the law of trusts, beginning with the Uniform Principal and Income Act...more
Happy Holidays from Ron Adams by Ronald Adams on 12/20/2011 As families gather to celebrate, reconnect and enjoy each other’s company, it’s more important than ever to talk about the things that are most important to you – family, values and a legacy that will last - these truly are...more
Avoid Putting the Wrong Person in Charge of Your Life by Ronald Adams on 12/15/2011 Don’t make the mistake of viewing estate planning as a post-death issue; with the right person taking care of you and your affairs, the value of a well-drafted Trust will likely become evident while you are still able to...more
What do Larry Page, Sergey Brin, and Mark Zuckerberg have in common? by Ashok Abbott on 12/11/2011 Demographic trends —delayed marriages, considerable wealth being created pre- marriage, and an almost 50% rate of divorce—bring an urgency to the issue of apportioning the active and passive components of the growth in value...more
Successor Trustee Seminar on November 17th by Ronald Adams on 11/21/2011 Thank you to everyone that attended our Successor Trustee Workshop on November 17th, 2011. It was a great success! Below is the presentation that attorney Ron Adams gave. If you have any questions about this presentation...more
School District Properly Denied Non-Custodial Parent Access to Children at School as Required by Divorce Decree by Franczek Radelet P.C. on 11/15/2011 In Schmidt v. Des Moines Public Schools, et al., the federal Eighth Circuit Court of Appeals found that a school district did not violate a parent’s constitutional rights by following the terms of a divorce decree and denying...more
O BULLYING E RESPONSABILIDADE DAS ESCOLAS PELA REPARACAO DOS DANOS MORAIS E MATERIAIS by Paulo André Pedrosa on 11/14/2011 O BULLYING E RESPONSABILIDADE DAS ESCOLAS PELA REPARACAO DOS DANOS MORAIS E MATERIAIS...more
Avoiding Personal Liability in Acting as a Trustee or Personal Representative by Ronald Adams on 11/8/2011 Good record-keeping, following the instructions of the trust or will, and communicating effectively with interested parties are key steps in carrying out your fiduciary duties. Read on to find out some of the personal...more
10 Steps to Combat Bullying (With appreciation to the late Attorney Reed Martin) by Todd Kotler on 11/5/2011 An article describing how to address when one's child is bullied and preserve potential claims against a school district to receive damages under State and Federal law....more
Divorce and the Costs of College: Applying a SUNY Cap by Daniel Clement on 11/3/2011 The college application process can be an extremely stressful experience in a young person's life; adding to the child’s stress about deciding where to apply and which school to attend is the child's awareness that his or her...more