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Documents on Trusts And Estates
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|Foreign Asset Disclosure, Financial Reporting and Tax Planning in a Complex World|
Alison V. Lennarz; Kaufman & Canoles A Professional Corporation;
September 11, 2014Globalization, and the interwoven economies of countries around the world that result from it, is only gaining momentum. Increasingly sophisticated communications and transportation technologies and services, mass migration and the movement of peoples, a level of economic activity that has outgrown...
|A New Wills and Estates Law for British Columbia|
Alana Dale-Johnson, Roger E. Holland; Singleton Urquhart LLP;
September 5, 2014On March 31, 2014, British Columbia’s new estate legislation, the Wills, Estates and Succession Act (WESA), came into force and effect. This long anticipated legislation updates and replaces several of B.C.'s somewhat antiquated acts that dealt with estate planning and estate administration....
|September 2014 Estate Planning Update: When to Review and Update Your Estate Plan|
Kristin M. Tyler; Gordon Silver;
September 5, 2014, previously published on September 2, 2014The best time to take a fresh look at your estate plan and consider revisions is anytime you experience a major life change.
|Virginia Tax Department Changes Conservation Easement Tax Credit Procedures|
Thomas W. Aldous; Williams Mullen;
September 5, 2014, previously published on September 2, 2014The Virginia Department of Taxation (“Tax”) is modifying its procedures for issuing land preservation tax credits and is trying to improve its customer service. At a meeting hosted by Molly Ward, Virginia Secretary of Natural Resources, on August 28, 2014, Tax representatives explained...
|Six Things to Consider Before Making Gifts to Grandchildren|
Ryan W. Barry; Chambliss, Bahner & Stophel, P.C.;
September 5, 2014, previously published on September 2014Grandparents often are particularly generous to grandchildren as they see their family’s legacy continuing on to a new generation. In many cases, grandparents feel they have ample resources and their children or grandchildren may be struggling financially. Assistance with summer camp fees,...
|Estate Planning and Retirement Benefits|
Mia E. Thibodeau; Fryberger, Buchanan, Smith & Frederick, P.A.;
September 3, 2014, previously published on August 28, 2014One of the final steps in completing an estate plan is to review and revise beneficiary designation forms for retirement accounts and other assets. This article focuses on appropriately naming a beneficiary for a qualified retirement plan.
|When A Child "Borrows" Money From The Parents|
Randall J Holmgren; Jones, Waldo, Holbrook & McDonough A Professional Corporation;
September 2, 2014, previously published on August 25, 2014Parents give or lend money to children for many reasons: to buy a first home, to start a new business, or to help them with a debt or other financial liability that they can’t seem to handle themselves. It is important to consider the impact that the loan or gift will have on the rest of the...
|Constructive Trust and Posthumous QDRO Proper Where Divorcing Parties Failed to Communicate Terms of Divorce Agreement to Retirement Plan|
Colleen K. O'Brien; Semmes, Bowen & Semmes A Professional Corporation;
August 19, 2014, previously published on August 2014Robinette v. Hunsecker (No. 90, Court of Appeals of Maryland, July 18, 2014), involved the intersection of a divorce and pension/retirement benefits under a retirement plan sponsored by the Husband’s employer. In terms of the underlying facts, Husband was employed by a public school system,...
|Estate Planners: Beware the Dependant Relief Claim|
Houser Henry Syron LLP;
August 19, 2014Planning and writing a Will can be a daunting task. Finding good counsel is critical to ensuring that it is drafted correctly and that the “testator’s” (the person who is making the Will) wishes are met upon their death. It may come as a surprise to some that in fact,...
|Understanding Differences in Powers of Attorney|
Sara Donnersbach; Weltman, Weinberg & Reis Co., L.P.A.;
August 18, 2014, previously published on August 8, 2014A power of attorney (POA) is the "express authority, given by a principal to an agent or attorney, allowing them to perform an action on the behalf of the principal." A general POA can be issued to any agent or attorney, allowing them to act as they see fit, while a special or limited POA...