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Documents on Trusts And Estates
 

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HTMLConstructive 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;
Legal Alert/Article
August 19, 2014, previously published on August 2014
Robinette 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,...

 

Adobe PDFEstate Planners: Beware the Dependant Relief Claim
Houser Henry Syron LLP;
Legal Alert/Article
August 19, 2014
Planning 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,...

 

HTMLUnderstanding Differences in Powers of Attorney
Sara Donnersbach; Weltman, Weinberg & Reis Co., L.P.A.;
Legal Alert/Article
August 18, 2014, previously published on August 8, 2014
A 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...

 

HTMLChoosing a Trustee for a Special Needs Trust
Dana B. Perry; Chambliss, Bahner & Stophel, P.C.;
Legal Alert/Article
August 14, 2014, previously published on August 2014
Choosing a trustee is one of the most important and difficult issues in creating a special needs trust (SNT). Trustees must have the necessary expertise to manage the trust, including making proper investments, paying bills, keeping accounts, and preparing tax returns. But the SNT trustee must also...

 

HTMLAugust 2014 Estate Planning Update: Protecting Investment Properties
Kristin M. Tyler; Gordon Silver;
Legal Alert/Article
August 11, 2014, previously published on August 5, 2014
Owning rental properties can be profitable but can also present potential risks. These risks come in the form of potential lawsuits by tenants as well as other creditors.

 

HTMLItalian Trust, Trustee, Beneficiaries and Foundations: Latest News
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
August 2, 2014, previously published on July 28, 2014
The new Italian reporting rules affect both resident and non resident trusts, trustees, settlors, beneficiaries and foundations.

 

HTMLFive Reasons Why You Need a Good Succession Plan Now
Liza C. Moore; Foster, Swift, Collins & Smith, P.C.;
Legal Alert/Article
July 25, 2014, previously published on July 18, 2014
Remember the old saying “failing to plan is planning to fail”? Here are five reasons why you need a good succession plan now.

 

Adobe PDFThe Sky is Really Falling
James M. Kane; Chamberlain, Hrdlicka, White, Williams & Aughtry;
Legal Alert/Article
July 24, 2014, previously published on July 9, 2014
The advent of the early 2013 Congressional $5.0 million estate exemption also gave us a vastly more complicated income tax system that will apply to a large number of estates.

 

HTMLTransitional Rules for The Wills, Estates And Succession Act
Peter J. Glowacki, Scott Kerwin, Tamara G. Wong; Borden Ladner Gervais LLP;
Legal Alert/Article
July 24, 2014, previously published on July 21, 2014
The Wills, Estates and Succession Act (“WESA”) came into force on March 31, 2014. The WESA is both a consolidation and a substantial overhaul of British Columbia’s legislation relating to wills and estates. Amendments to the Supreme Court Civil Rules also came into effect on March...

 

HTMLConan Doyle Estate’s Quixotic Attempt to Protect Sherlock Holmes
Eric K. Gill; Sheppard, Mullin, Richter & Hampton LLP;
Legal Alert/Article
July 22, 2014, previously published on July 15, 2014
Led by Judge Richard Posner, the Seventh Circuit Court of Appeals recently refused what Posner called a “quixotic” attempt to extend copyright law. While the holding was perhaps to be expected, the opinion introduced a mystery of its own: If not copyright, what will stop today’s...

 


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