Polsinelli Podcast - Getting the Most Out of Your Estate Planning in 2014
The Greatest Gift: Your Individual + Family Estate Plan
The 2010 Tax Relief Act and your estate plan
Are your estate planning documents protecting your assets?
Same-Sex Marriage Cases in 90 Seconds
Should you Opt-Out of the Voluntary Disclosure Program?
Death and Foreign Asset Disclosure. What you don't know can cost you…a lot
Safeguard Your MVA: Devising a Business Succession Plan that will Preserve your Most Valuable Asset
Divorce can be costly, especially when it reveals undisclosed foreign assets.
Estate Planning: Wills, Trusts, & Power of Attorney in Arizona - Putting Family First
Foreign Asset Disclosure Program
Asarco LLC v. Goodwin, 756 F.3d 191 (2nd Cir. 2014) –
A reorganized company (Asarco) sought contribution for payment of environmental claims from beneficiaries of trusts created under John D. Rockefeller’s will. The...more
In 2006, Fred Houston created the Fred L. Houston Trust and placed into it the Tenneco lease, which had been producing since 1974. Ms. Williams was the trustee. The trust instrument declared the trust “… irrevocable and may...more
Let’s talk title disputes, especially ones between those with record title and those claiming title by possession:
- They are complicated (There were 229 defendants in today’s case)
- They happen when there is a lot...more
In This Issue:
Who Gets Your IRA? – Six Common Mistakes; Estate Planning for Digital Assets; and Post-Production Issues and Oil & Gas Leases.
Excerpt from Who Gets Your IRA? – Six Common Mistakes:
Conventional wisdom is that a spouse’s earnings from separate property are community property. But it’s not that simple. In Benavides v. Mathis a Texas court denied wife Leticia’s claim to one-half of the income derived from...more
In This Issue:
- New Rule Proposed By OSHA Regarding Silica Exposure Likely To Impact Fracking And Increase Risk Of Litigation
- Texas Supreme Court Reaffirms Minerals Estate's Superior Rights
The Title Question -
Your title examiner often encounters a conveyance to an individual “as Trustee” with no Trust specified in the instrument....more
The 2nd Special Session of the 2013 Legislature adjourned sine die on June 29, 2013. The accomplishment of this session was passage of a state budget, which had eluded state legislators through the Regular Session that ended...more
On June 13, 2013, the West Virginia Supreme Court of Appeals (WVSCA) issued its decision in Faith United Methodist Church & Cemetery of Terra Alta, et al. v. Morgan, No. 12-0080, setting forth a clear definition of the term...more
The U.S. Geological Survey has doubled its previous estimate of the amount of recoverable oil within the Williston Basin to 7.4 billion barrels. While the Bakken formation is still a star in the play, the potential of the...more
The March 21, 2013 Federal Budget changed the tax law applicable to the pipeline abandonment trust (Trust) structure that has been submitted to the National Energy Board (NEB) as the proposed mechanism for...more
For months in Washington, and beyond, attention has been focused on the "fiscal cliff" -- the combination of the expiration of the Bush tax cuts and the looming budget cuts referred to as "sequestration." Negotiations led by...more
As you likely have heard, the President signed the American Taxpayer Relief Act (H.R. 8) (the "Act") on January 2, 2013. The Act, popularly known as the "fiscal cliff" legislation, permanently extends the Bush era tax cuts...more
On August 8, 2012, the North Carolina Business Court held that electric cooperatives may lawfully discount capital credits of deceased members when they are retired early. The court also held that electric cooperatives do not...more
For those of you following the public trust climate litigation in New Mexico, Judge Sarah Singleton has now issued a written decision denying the state’s motion to dismiss the case. There is no discussion of the issues, but...more
In This Issue:
JOBS Act: Jumpstart Our Business Startups Act; Fracking: Ohio’s New Oil and Gas Boom; 2012 Estate Planning; American Airlines: Who’s Flying the Plane? Labor Law Update; S Corporations; Blow to Method...more
When estate planning lawyers discuss gifting as an estate planning strategy with clients, there are a few very important components to this discussion that must be reviewed in order to most effectively leverage gifting as an...more
IN THIS ISSUE: Year-End Tax Planning 2011; Planning and Paying for Long-Term Care; and Gifting and Marcellus Shale.
Excerpt from Year-End Tax Planning 2011
Year-end tax planning is especially challenging this year...more
Landowners who are fortunate enough to have property overlying the Marcellus Shale formation are realizing significant economic transformations. They and their heirs can look forward to a lease bonus payment followed by...more
In This Presentation:
Typical Documents To Be Reviewed: Deed; Mineral Deed; Mineral Reservation; Royalty; Lease; Seismic Permit; and, Pipeline Right-of-way.
Who owns the minerals: Title Opinion; Title Insurance;...more
IN THIS ISSUE: What is Happening with the Federal Estate Tax?- Estate Planning and Marcellus Shale- Using IRA Proceeds to Invest in Real Estate and Other Alternative Investment Vehicles.
Please see full newsletter below...more
It seems as though scarcely a day goes by without some commentary surrounding the Marcellus Shale formation and the extraction of the natural gas contained therein. However, in most of the articles, blogs, and postings, very...more
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