If I wasn't happy with my lawyer, can I appeal and show evidence I wanted to present?
Can my ex-spouse see our children if he/she does not pay the court ordered child support?
End Game in the Fight Over Same Sex Marriage?
What is Mediation?
Can I collect my judgment if the other side is appealing?
What do we do with the children once the divorce action is filed?
Can I complete my divorce without a trial?
Can I appeal a dissolution?
What is a Resolution Management Conference?
What is an appeal and how do I know if I should appeal?
What is a petition for dissolution of marriage and what does it mean to serve the petition?
How long will it take for my divorce to be final and how much will it cost?
What is spousal maintenance and how is it determined in Arizona?
Protecting Separate Property in Arizona: Basic Principles
How Can I Make the Most Out of the First Meeting?
Can I appeal my divorce case?
Civilized Divorce through Mediation
Yours, Mine and Ours (not yet!): An Update on the Patentability of Human Genes
Same-Sex Marriage Cases in 90 Seconds
Tom Cruise's Divorce Lawyer: Money Motivates Quick Settlements
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
Last year, the Ontario Court of Appeal surprised many in the pension industry with its decision in Carrigan v. Carrigan Estate, which essentially established a new priority scheme for the payment of pre-retirement death...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
In today’s budget, the Ontario government announced that it is continuing with its pension reform agenda, but it is not all “old news”. Perhaps of most interest to employers and plan administrators will be the government’s...more
This morning, the Supreme Court of Canada dismissed the application for leave to appeal in Carrigan v. Carrigan Estate. As a result, the Ontario Court of Appeal’s new interpretation of the priority scheme for the payment of...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
In the recent case of Carrigan v. Carrigan Estate, the Ontario Court of Appeal has effectively re-written the law on pre-retirement death benefits under the Ontario Pension Benefits Act (the PBA)....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
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