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HTMLFive Good Reasons Why Ohio is a Great State for Estate Planning
Buckingham Doolittle Burroughs LLC;
Legal Alert/Article
October 1, 2015, previously published on September 11, 2015
Ohio residents consider themselves lucky to live in the buckeye state when undergoing their estate planning process. Here we list 5 of the top reasons why. For starters, did you know Ohio no longer has an estate tax and never had a gift tax?


HTMLThe 10 Most Important Questions in Estate Planning
Marc Herbert; Law Office of Marc Herbert;
Legal Alert/Article
September 25, 2015, previously published on September 16, 2015
As an attorney, I get to meet people from many different backgrounds in many different situations. No matter, the differences, I hear many similar questions about Estate Planning, like.


HTMLIRS Proposes Rules for Tax on Gifts From Expatriates
Lawrence H. Heller, Norman H. Lane; Greenberg Traurig, LLP;
Legal Alert/Article
September 24, 2015, previously published on September 21, 2015
On Sept.9, 2015, the IRS issued long-awaited guidance on the 2008 legislation relating to gifts to United States persons made by former U.S. citizens and long-term residents who expatriate on or after June 17, 2008, and are classified as “covered expatriates.[1]” The guidance came in...


Adobe PDFThe Use of a Cyprus International Trust (CIT) as a business Vehicle 
Andrianna Joanne Solomonides, Andri Tsangarou; Kinanis LLC;
Legal Alert/Article
September 15, 2015
A CIT is not only to be used for succession purposes and asset protection, but also as a vehicle for protection of business operations even in cases of sanctions or other similar attacks


HTMLI Have Been Named an Estate Trustee...Now What?
Ed Esposto, Margaret E. Rintoul; Blaney McMurtry LLP;
Legal Alert/Article
September 10, 2015, previously published on September 9, 2015
“Estate trustee” is the term used in Ontario to refer to an executor or administrator of the estate of a person who has died.


HTMLWho Will Inherit Whitney Houston's Fortune Following Bobbi Kristina's Death -- and What Are the Lessons?
Ryan W. Barry; Chambliss, Bahner & Stophel, P.C.;
Legal Alert/Article
September 4, 2015, previously published on September 2015
Nearly two decades before her death in 2012, singer Whitney Houston executed a will specifying how her assets would be distributed to any children she might have. That 1993 will provided for a trust that would eventually parcel out her estate to her only child, Bobbi Kristina Brown, starting at age...


HTMLIs The End of Valuation Discounting Upon Us?
Jeffrey P. Consolo, Mark D. Klimek; McDonald Hopkins LLC;
Legal Alert/Article
September 3, 2015, previously published on September 3, 2015
Discounting the value of assets has been an integral part of wealth transfer planning for many years. The IRS has also been fighting this planning technique for many years. There have been indications that regulations will be issued soon to significantly curtail this estate planning technique....


HTMLOverview of the Landscape for Evaluating Creditors' Breach of Fiduciary Duty Claims in Delaware
Mintz Levin Cohn Ferris Glovsky Popeo P.C.;
Legal Alert/Article
September 2, 2015, previously published on August 31, 2015
In our prior post, we discussed the standard a creditor must meet to sue an insolvent corporation for breach of fiduciary duties, as laid out in the Quadrant Structured Products Co., Ltd. v. Vertin decision. Another notable takeaway from the Quadrant decision was the Court’s overview of the...


Adobe PDFSuccession to Cyprus Shares
Evita Lambrou; Soteris Flourentzos & Associates LLC;
Legal Alert/Article
September 1, 2015, previously published on September 2015
Shares in a Cyprus company are treated as being located for legal purposes in Cyprus. Therefore, when a registered shareholder of a Cyprus company dies, her/his shares cannot be transmitted to her/his heirs until, in the case of a will, a grant of probate or, in the case of no will, grant of...


HTMLEstate Planning: The Benefits of Qualified Income Trusts
Peter Y. Fu, Michael L. Salad; Cooper Levenson, P.A.;
Legal Alert/Article
August 28, 2015, previously published on August 5, 2015
Maybe you're not ready for a nursing home but imagine being forced into institutional care to gain eligibility to receive Medicaid coverage. That was the reality for many people who could not afford assisted living or home care but did not qualify for government assistance. That is, until a pivotal...


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