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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.


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...


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.


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...


HTMLAmendments May Be Needed In the New Tax Landscape
William P. Ellsworth; Chuhak & Tecson, P.C.;
Legal Alert/Article
July 21, 2014, previously published on June 26, 2014
The current iteration of the federal estate tax affects well under one percent of the population at death. With the estate tax exclusion now permanently set at $5,000,000 and indexed for inflation, a married couple with a basic estate plan utilizing both spouses’ exclusion amounts would need...


HTMLAvoid Bad Planning, Late Planning and Lack of Planning When Estate Planning
William P. Ellsworth; Chuhak & Tecson, P.C.;
Legal Alert/Article
July 21, 2014, previously published on June 26, 2014
Bad planning, late planning and lack of planning manifest themselves in every area of life. Most recently, they were on very public display at the Winter Olympics in Sochi, Russia. While I could detail the poor planning by the Olympic committee in choosing a host for the winter games located in a...


HTML5 Questions to Ask Before Making Gifts for Medicaid or Tax Planning
Dana B. Perry; Chambliss, Bahner & Stophel, P.C.;
Legal Alert/Article
July 21, 2014, previously published on July 2014
Many seniors consider transferring assets for estate and long-term care planning purposes, or just to help out children and grandchildren. Gifts and transfers to a trust often make a lot of sense. They can save money in taxes and long-term care expenditures, and they can help out family members in...


HTMLEstate Planning With Small Captive Insurance Companies
David Kamer; Kaufman & Canoles A Professional Corporation;
Legal Alert/Article
July 19, 2014
The use of captive insurance companies has ballooned in recent years. The reasons are many, including traditional insurance companies narrowing the areas of risk they are willing to cover, ever increasing premiums charged by traditional carriers, a desire of insureds to have more control over...


HTMLChild Heading Off to College? Why an Estate Plan is Important
Daniel J. Hoffheimer, J. Anthony Kington, Richard O. Kissel, David W. Nyberg, Mary L. Rust; Taft Stettinius & Hollister LLP;
Legal Alert/Article
July 18, 2014, previously published on July 14, 2014
If your child is heading off to college, does his or her college checklist include an estate plan? As you help your child pack for college, will he or she leave you with a health care power of attorney, a HIPAA authorization, a financial power of attorney and a will? If you haven't prepared these...


HTMLI Want to Give All My Property to My Children So the Government Won’t Get It
Michael C. Pruett; Hall Booth Smith, P.C.;
Legal Alert/Article
July 15, 2014, previously published on June 24, 2014
This is a statement commonly heard in the estate planning practice. It is an assertion cloaked in unstated assumptions, and the meaning therefore varies. Generally, however, the client making this statement usually has one of two things in mind. First, a surprisingly large number of people seem...


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