Rhode Island Appellate Practice -
Welcome to the Fast Five on Rhode Island Appellate Practice, which provides five periodic updates on Rhode Island appellate law and pointers for practice before the Rhode Island Supreme…more
Welcome to the first edition of Fast Five on Rhode Island Appellate Practice, which will provide five periodic updates on Rhode Island appellate law and pointers for practice before the Rhode Island Supreme Court…more
Yes, I’ve heard the saying, “Nice guys finish last.” However, based on my experience, nice guys (and nice women) most often finish first in convincing juries. (And they usually sleep better at night, too.)…more
In This Issue:
- How to fund long-term care insurance with a tax-free exchange
- Should a CRT be part of your estate plan?
- The key to an effective trust is education
- Estate Planning Pitfall:…more
In a recent decision, Tyler v. Michaels Stores, the Supreme Judicial Court of Massachusetts ("SJC") has increased the risk of class action lawsuits under M.G.L. c. 93A against retailers who collect consumers' ZIP codes during…more
At the end of 2012 with the uncertainty of what was to happen to the gift and estate tax laws, many practitioners counseled their clients to create spousal access trusts (SAT). Although the uncertainties in the tax laws for now…more
A common estate planning mistake is to designate a minor as beneficiary — or contingent beneficiary — of a life insurance policy or retirement plan. This brief article discusses why it’s better to designate one or more trusts as…more
A trust is a versatile estate planning tool. But no matter how well it’s designed and drafted, a trust won’t reach its full potential unless all of the stakeholders — grantor, trustee and beneficiaries — understand the trust’s…more
A charitable remainder trust (CRT) allows a person to support a favorite charity while potentially boosting their cash flow, shrinking the size of their taxable estate, reducing or deferring income taxes, and enjoying investment…more
Long-term care (LTC) insurance is a major expense, especially for someone who purchases it at or after retirement age. One potential source for funding LTC insurance premiums is a total or partial tax-free exchange of an…more
On March 7, 2013, Senators Lautenberg, Inhofe, Crapo and Udall introduced the Brownfields Utilization, Investment, and Local Development Act of 2013, which would amend the Comprehensive Environmental Response, Compensation and…more
1. Standard governing liability under 93A -
Higher standard applies for business plaintiffs – More decisions confirm that a business plaintiff must make a higher showing of defendant wrongdoing in order to prevail under…more
In This Issue:
- Fiscal cliff deal brings some certainty to estate planning
- Strong governance enhances a family business’s value
- Should you donate life insurance to charity?
- Estate Planning Pitfall -…more
Many people mistakenly believe they can transfer their home to their children while retaining the right to continue living in it for the rest of their life, and remove a substantial portion of the home’s value from their taxable…more
Donating life insurance to a favorite charity is an excellent opportunity to make a larger donation than may otherwise be affordable. This article shows why this is so and discusses the most tax-effective way to donate life…more
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