Nowotny on Private Placement Variable Deferred Annuities
Nowotny on Private Placement Life Insurance
Recent Trends in Succession & Estate Planning
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
I did not grow up watching much TV, or at least TV programming in English, growing up in the Panama Canal Zone. The Military’s AFRTS did not come on the air each day until around 4;30 in the afternoon. In the...more
In recent years, reformers of trust law have been hard at work defanging the plain meaning rule, primarily by liberalizing the doctrines of reformation and deviation. The rule is discussed generally in §8.15.6 of Loring and...more
In This Issue:
- Unintended consequences: After divorce, review your
estate plan to avoid surprises
- Protecting your real estate assets
- How will the GST tax affect your estate plan?
The issue of whether a trust has passive or non-passive income from its investment in a pass-through entity has taken on increased importance in light of the tax imposed on net investment income under Code Section 1411 of the...more
I. Perpetual Calendar—Make Sure You Have Time for Reasoned Decisions—Stop trying to remember so much, reduce your stress, and avoid the risk of missing an important date. Every item that you can record onto a perpetual...more
The Virginia legislature recently passed the Uniform Real Property Transfer on Death Act. The Uniform Real Property Transfer on Death Act allows real property to be treated in a similar fashion as bank accounts, stock...more
Trusts can be a good choice for real estate ownership. Delaware, Connecticut and states that have adopted the Uniform Statutory Trust Entity Act allow “statutory trusts” and some “business trusts” to own real estate in their...more
Deed/Acknowledgment Trumps Parties Clause/Intent of Grantor: Owner, an individual, transferred property.....
POA/Conveyance by Agent to Self/Will/Executor vs. Agent/Bank of America/Encumbrancer for Value/Deed Set Aside:...more
Final regulations allowing advertised Rule 506 offerings. ...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
NY Second Dept.
Will/"interests in property"/Notes secured by mortgages/Personal Property
NY Second Dept.
Foreclosure/Deficiency Judgment/Burden of Proof/Appraiser Affidavit...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
Believe it or not, Arizona land owners are seeing a change in the real estate landscape, perhaps only a slight change, but a change nonetheless. While Arizona law has not changed, marketplace improvement has triggered the...more
Using Reg. S is useful when the issuer does not want to be limited by the restrictions of Rule 506. With a Rule 506 offering all investors must be either accredited or sophisticated, and there is a limit of 35 non-accredited...more
A number of years ago the SEC effectively banned the use of finders to locate investors for securities offerings that cross state lines. Still, a few states allow finders for their intrastate offerings (offerings made...more
Although it takes more time and effort than other types of offerings, a California qualification by permit (25113) offering has major advantages in terms of allowing public advertising and having low investor requirements. ...more
AIJA/ ABA Seminar/ Key Players in Cross-Border Real Estate Investments:
La conférence réunissant des experts internationaux, "Les acteurs-clés des investissements immobiliers transfrontaliers",...more
The following two new taxes will take effect on January 1, 2013:
1. Investment Income Tax - A new 3.8% tax on investment income, and
2. Earned Income Tax - A new 0.9% tax on earned income
Both of these taxes are...more
The English trust is a unique legal device whose origin has been the source of much debate among legal scholars. There are three theories concerning the origin of the English trust: the Roman, Germanic, and Islamic. Until the...more
E379 NJ Laws Newsletter...more
On Wednesday, September 14, 2011, Governor Christie signed into law amendments to the New Jersey Bulk Sale Law. Enacted as chapter 124 of the Public Laws of 2011, these amendments narrow the scope of N.J.S.A. 54:50-38, signed...more
U.S. residents, and other nonresidents of Mexico, are restricted from owning certain real estate in Mexico. The Mexican Constitution prohibits foreigners from purchasing or owning real estate within 60 miles of an...more
Join me at the American Bar Association (ABA) Section of Real Property, Trust and Estate Law's (RPTE) 22nd Spring Symposia in Washington DC on April 28, 2011 where we will discuss "The Positive Side of Social Media" - the...more
Discusses the basics of the types and uses of Powers of Attorney in Florida...more
Please find below the recent Client Alert on the 'Residential Housing Development Decree'...more
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