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Documents on Trusts And Estates, Professional Services

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Adobe PDFElectronic Wills At Our Fingertips: Should They Be Admitted to Probate?
Kyle B. Gee; Spieth, Bell, McCurdy & Newell Co., L.P.A.;
Legal Alert/Article
February 14, 2014, previously published by Cleveland Metropolitan Bar Association Journal on December 2013
In 2013, an Ohio court admitted to probate an electronic will handwritten and signed on a tablet computer. The testator was hospitalized and "did not have any paper or pencil," wrote the Court. Other jurisdictions have faced similar questions when presented with testamentary documents in...


HTMLWhat is a living trust?
Christopher J. Acklin; Grand Rapids Law Group;
Legal Alert/Article
June 7, 2013, previously published by El Informador on Summer 2013
Details on living trusts and how they can help your estate planning.


Adobe PDFThe Cyprus International Trust
Lia Iordanou Theodoulou, Stavros Pavlou; Patrikios Pavlou & Associates LLC;
Legal Alert/Article
November 16, 2012, previously published on November 2012
The concept of the trust as we know it in our days dates back to the Crusaders in the 12th Century and is based on the Anglo-Saxon legal system. It was devised to allow continuity of family property and succession in troubled times when the “master of the house” was off to war.


HTMLGST Tax Requires Special Planning
John M. Goralka; The Goralka Law Firm A Professional Corporation;
Legal Alert/Article
October 31, 2012
After the estate tax was enacted, the government felt that transfers that skipped a generation or more would avoid the payment of estate tax on each generation. The Generation Skipping tax was enacted Designed to ensure that assets are taxed at each generational level, the Generation-Skipping...


HTMLTexas Driver's License Delays for Some Foreign Nationals Due To New Policy
FosterQuan LLP;
Legal Alert/Article
October 31, 2012, previously published on October 24, 2012
Texas Department of Public Safety (DPS) has implemented a new, statewide procedure for the verification of non-U.S. citizens’ immigration status and period of lawful stay. The new policy has had an immediate impact on applicants seeking renewed Texas driver’s licenses. Non-citizens...


HTMLPlanning for the 2013 Estate Tax Change
John M. Goralka; The Goralka Law Firm A Professional Corporation;
Legal Alert/Article
October 23, 2012
January 1, 2013 will almost certainly bring substantial changes to the federal estate tax rates. Planning is needed to avoid the harsh result of the 55% estate tax rate. Sadly, most people that would benefit from the planning needed will fail to do so. 2012 may very well provide one of the most...


HTMLNotice of Potential Tax Law Change
John M. Goralka; The Goralka Law Firm A Professional Corporation;
Legal Alert/Article
October 23, 2012, previously published on October 17, 2012
The federal Estate Tax exemption is currently $5.12 million. The Gift Tax exemption is also $5.12 million. This allows a married couple to transfer $10.24 million from their estate without triggering or paying any federal estate tax. Under current law, the estate and gift tax exemptions will shrink...


Adobe PDFAmendments to the Power Of Attorney Act and Representation Agreement Act Effective September 1, 2011
Noel Z. Golden, Gary J. Wilson, Tamara G. Wong; Borden Ladner Gervais LLP;
Legal Alert/Article
October 5, 2011, previously published on September 2011
Effective September 1, 2011, the Adult Guardianship and Planning Statutes Amendment Act, 2007 came into force, substantially amending the existing Power of Attorney Act (British Columbia) and the Representation Agreement Act (British Columbia). This bulletin highlights some of the significant...


HTMLThe Importance of the Foundation Council
Morgan Morgan;
Legal Alert/Article
February 23, 2011, previously published by Morgan & Morgan Newsletter "PLAN"
The Panamanian Private Interest Foundation (PIF) has often been defined as a legal structure that acts as a trust and operates as a corporation.


HTMLTrust or Private Interest Foundation?
Morgan Morgan;
Legal Alert/Article
February 23, 2011
Aging parents, the loss of a spouse, having young children, a desire to avoid tax burdens, planning for retirement or a possible disability: these are concerns of our daily life. Estate planning is a way to address all these family issues and ensure that our wishes are fulfilled once we are no...


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