Mamma Mia!: Common Estate Planning Issues for Blended Families
Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One
Once Removed Episode 38: The Legacy Mindset: What It Is and How to Build It
The Terminator: The QPRT as a Wealth Transfer Strategy and CTA Updates
The Risks of Bad Advice
Empowering Children in the Online Era with Katie Schumacher
Navigating Divorce: How a Coach Can Transform Your Experience
Digital Planning Podcast Episode: Planning for Your Digital Legacy
RoboCop: Overview of Corporate Basics and Compliance Filings
Family Owned Real Estate: Managing Lack of Planning in Family Business Transitions
Family Owned Real Estate: Impacts of the Current Real Estate Market on Transition Planning
Family Owned Real Estate: Avoiding Pitfalls When Transitioning Family Real Estate
Family Owned Real Estate: Common Real Estate & Asset Management Issues
John Wick - What You Need To Know about the Corporate Transparency Act
Top Gun: Maverick - Core Estate Plan and Gifting Basics
5 Tips For Writing Conflict Emails
Family Owned Real Estate: Legal Challenges & Opportunities
Digital Planning Podcast Episode: Estate Planning and the Corporate Transparency Act
US Expatriate Tax Planning - Part 2 - A Podcast with Janathan Allen
Once Removed Episode 20: Helping a Beneficiary Purchase a Home
Your will is meant to ensure that your final wishes are honored. However, it can sometimes be contested, potentially leading to lengthy legal battles and financial disputes among your heirs. Understanding when and why a will...more
When an employee unexpectedly dies, companies often want to act quickly so as to minimize disruption to the deceased employee’s family. While that is an important goal, companies need to ensure that they follow federal and...more
Liam Payne’s sudden and tragic death shocked the world—but what followed should concern anyone without an estate plan. Despite a $32 million fortune, the former One Direction star left no will, leaving behind a young son, an...more
The recent volatility in the stock market, ongoing trade wars, and talks of further increases to the federal debt ceiling have intensified concerns in recent months around economic uncertainty and the risk of recession. ...more
Now Is the Right Time to Consult with Legal Counsel About Preparing Advance Directives that Reflect End-of-Life Wishes- New York’s Medical Aid in Dying Act (A136/S138) is once again before the New York State Legislature in...more
By June 7, 2025, Gov. Bob Ferguson is expected to sign legislation into law that would increase funding for Washington State's Education Legacy Trust Account (ELTA) by raising the capital gains and estate tax rates. ...more
In Pennsylvania, contesting a will is a serious legal action that should not be taken lightly. It can be emotionally challenging, especially if you believe that the last will and testament will not reflect the true intentions...more
Some administered charitable gifts may qualify as “charitable trusts” under the Uniform Trust Code (UTC) and as “institutional funds” under the Uniform Prudent Management of Institutional Funds Act (UPMIFA). An “institutional...more
At the Texas Bankers Association Annual Convention on April 24, 2025, David F. Johnson presented his paper “Fiduciary Litigation Update 2023-2024.” David addressed key topics, including the right to a jury trial in trust...more
As discussed in a previous blog, prior to an executor making distributions from an estate he/she must produce an accounting which the beneficiaries of an estate are entitled to review. Provided that the accounting is...more
On May 1, 2025, David F. Johnson presented his paper, “Trust Distributions in Texas,” to the Tarrant County Probate Bar Association. His presentation covered the construction of trusts, various distribution standards...more
The May 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is the same as the April 2025 Section 7520 rate...more
A geriatric care manager (GCM) is a professional who specializes in assisting older adults and their families with managing the challenges of aging. These experts come from various backgrounds, including social work, nursing,...more
The explosive finale of White Lotus Season 3 left fans with more than just plot twists—it raised fascinating legal and tax questions. Chief among them: what are the implications of Greg’s $5 million wire transfer to Belinda,...more
In Estate of Richards, a probate court entered an order appointing a receiver of estate property. No. 11-23-00031-CV, 2024 Tex. App. LEXIS 8626 (Tex. App.—Eastland December 12, 2024, no pet. history)....more
In Halderman v. Ivy, the decedent’s will stated: “I give, devise and bequeath my 66.977 acres located on FM 1848 in Freestone County, Texas, including all livestock and farm equipment located thereon to my two children . . ....more
Consider the lawyer who lacks a working familiarity with trusts, and with estate planning generally. He prudently and ethically refers a client in need of an estate plan to a well-respected lawyer who also happens also to be...more
Over the past few decades much has been written about the benefits of engaging in asset protection planning to protect one’s legacy from future unknown, unforeseen lawsuits and other third-party claims. Antidotally, those of...more
Qualified Small Business Stock (QSBS) offers business owners significant federal tax benefits of exclusion of up to $10 million or ten times the stock’s basis in capital gains, whichever is greater. The stock must be held for...more
Our Financial Services Group reviews the Maryland Secondary Market Stability Act, which overrides the Office of Financial Regulation’s requirement that passive trusts holding Maryland loans in residential mortgage-backed...more
Montana Allows Donor Standing for Endowment Violations - On April 17, 2025, Montana’s governor signed Senate Bill 134 — the Safeguarding Endowment Gifts Act — which took effect immediately and amends Montana’s version of...more
A Hollywood Legend’s Final Act: A Lesson in Estate Planning - The world recently bid farewell to legendary actor Gene Hackman, who passed away on February 18, 2025, at the age of 95. Just six days earlier, his wife, Betsy...more
In a highly anticipated and welcome development, on April 22, 2025, Maryland Governor Wes Moore signed into law the Maryland Secondary Market Stability Act of 2025 (emergency measures HB 1516 and its companion SB 1026) with...more
When purchasing an expensive engagement ring, one would not seek the expertise of a real estate agent. Similarly, when an estate requires an appraisal, it is crucial to engage the appropriate expert for high value personal...more
When I founded EmergeCounsel over a decade ago, my vision wasn’t just to create a law firm, it was to help entrepreneurs, like myself, build businesses that are not only sustainable but also primed for a future exit, should...more