What is a Special Master?
How does mediation work in my divorce?
What is Community Property?
What is an AFI? How is it used in my case?
Arbitration vs. Trial
Why does my spouse have an interest in my separate business?
Does my spouse's affair have an impact on my divorce case?
Parenting Time in Arizona - What Does it Mean?
If I won my case, why do I need to worry about an appeal?
What is a Parenting Coordinator and Why Do We Need One?
What is arbitration?
What are the advantages of mediation?
How much will I receive in spousal maintenance?
Do same sex couples have the same legal rights as other couples?
What are the steps of an appeal?
What is Opting Out?
How is litigation involving spouses handled in Arizona?
Is a trial my only option during a divorce?
Fighting for Education Rights: Equal Justice for Pregnant and Parenting Students
Who pays attorney fees in a divorce proceeding?
In This Issue:
- Premarital planning: Protecting your assets without a prenup
- The ABLE account: A good alternative to a special needs trust?
- Make net gifts to reduce your gift tax rate
- Estate Planning...more
The trustee is not an agent of the beneficiary. The trustee's duty not to delegate the administration of the trust could well be implicated if the trustee without authority were to behave as if he were the beneficiary's...more
On February 8, 2015, The University of California Student Association [which purports to represent all 240,000 students enrolled in the UC system’s 10 campuses] passed [9-1-5] the following resolution, which, in part, calls...more
The CFPB issued an interpretive rule to clarify that when a borrower dies, the name of the borrower’s heir generally may be added to the mortgage without triggering the Bureau’s Ability-to-Repay rule. This clarification will...more
In Private Letter Ruling 201423043, (“PLRs” only apply to the taxpayer involved but are often used as “guidance”, and not “precedent”, by taxpayers and the IRS.) the IRS ruled that a surviving spouse could roll over her...more
Do you want your heirs to have to chase after your 401K or IRA money? It is important to make sure you have an up-to-date beneficiary form. On January 26, 2009, the United States Supreme Court unanimously ruled in the case of...more
Dear Clients and Colleagues,
This letter is an update on the most recent gift and estate tax developments, including new provisions applicable to same-sex couples, and presents our current thinking regarding wealth...more
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.4%. This is up from September's 2.0% rate. The applicable federal rate ("AFR") for use with a sale to a defective...more
As a result of the U.S. Supreme Court’s decision in United States v. Windsor, 133 S. Ct. 2675 (2013), in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional, same-sex...more
IRS Defends $2 Billion Tax Dispute with Bill Davidson’s Estate
by Frank L. Brunetti on September 9, 2013
The Internal Revenue Service is not backing down on a tax dispute claiming that the estate of the late Piston's...more
June and July, 2013 have born a number of new developments relating to tax related matters. This article is designed to provide a synopsis of those that might be of interest to PK Law readers...more
In the first reported ERISA decision post-Windsor, the U.S District Court for the Eastern District of Pennsylvania held (in Cozen O’Connor, P.C. v. Jennifer Tobits) that a same-sex spouse is to be treated as the decedent’s...more
Old Doctrine Misunderstood, New Doctrine Misconceived: Deconstructing the Newly-Minted Restatement (Third) of Property’s Power of Appointment Sections
In was in the course of preparing the 2013 edition of Loring and...more
Chris is 68 and Beth is 59. Chris has recently just retired from an executive position in a public company. They have always led a relatively simple and conservative lifestyle and as a result have built up a very significant,...more
In This Issue:
- The spousal lifetime access trust: A safety net in uncertain times
- Be prepared for a triggering event: If you own interests in a closely held business, consider a buy-sell agreement
- Is your...more
James is 64, and a few years ago started up a Consulting Company (Consulting Corp) with his business partner Dave. They have acquired some lucrative contracts over the last couple of years, and after spending frugally his...more
Tom is 83 and Jane is 76. They have two children who are both well employed and live productive and happy lives. Tom was an attorney who headed a large patent firm in Washington DC. Jane served as an expert in international...more
Ben and Sara are 55 and 54 respectively. They own and operate a very profitable well drilling and maintenance business. These growing annual profits have allowed them to continue purchasing significant oil and gas rights and...more
IN THIS ISSUE:
- IRS issues Notice 2011-76 Modifying Filing Due Date for Form 8939 and Automatic Extension Rule for Form 706 for Decedents Dying in 2010
- September Interest Rates for GRATs, Sales to Defective...more
Business-owning families are aware of the risks of trying to manage personal wealth inside their companies, in most cases they do not act because they believe change would be difficult, they do not have family support or they...more
The following ten planning issues will help prepare the business for sale and reduce unanticipated problems that may arise when a prospective buyer begins investigating the business for possible purchase. Regardless of...more
On February 22, 2011, the Financial Crimes Enforcement Network (FinCEN) issued an advisory to assist the financial industry in reporting instances of financial exploitation of the elderly, a form of elder abuse.
We all make New Year’s resolutions…
Spending more time with family…
Learning a new language…
Few of us think of our investment portfolio in terms of resolutions. But we should.
This is a great...more
Answers common estate planning and probate questions regarding wills, powers of attorney, life support directives, trusts, cost, and the probate process and costs....more
Find a Family Law Author »
Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up to create your digest using LinkedIn*
Back to Top