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|The New North Carolina LLC Act as Estate Planning Tool|
Joshua M. Hayes; Shumaker, Loop & Kendrick, LLP;
June 24, 2015, previously published on Spring 2015On January 1, 2014, the North Carolina General Assembly repealed Chapter 57C of the North Carolina General Statutes and replaced it with Chapter 57D, which became the new North Carolina Limited Liability Company Act (the “New LLC Act”). See N.C. Session Law 2013-57. This New LLC Act...
|Gimme Shelter: Income Tax Planning Opportunity for Certain Credit Shelter Trusts|
James Williams Hellams; Lerch Early Brewer Chartered;
June 19, 2015, previously published on June 15, 2015For years, estate tax planning for couples has included the use of credit shelter trusts, also known as bypass or family trusts, to take advantage of the first-to-die spouse’s estate tax exemption. Over the past 15 years, the federal estate tax exemption has increased from $675,000 to $5.4...
|Do I Need a Last Will and Testament?|
Dozier Miller Law Group;
June 5, 2015, previously published on June 2, 2015Clients often call Dozier Miller Law asking whether they need a will. The simple answer is “yes, if you are going to die, it is important to have a current will in place.” Anyone who dies without a current will leaves his or her family in a very difficult position. If you do not have a...
|Bringing a Financial Provision Claim 18 Years on in Northern Ireland|
Paul Hewitt, Lizzie Scott; Withers Bergman LLP;
May 15, 2015, previously published on May 12, 2015Mr and Mrs Beckett married in 1958. They had two sons but later separated. Mr Beckett, who owned and farmed around 222 acres of land in County Antrim, began cohabiting with a Ms Herd and lived with her until his death in 1996. His Will left everything to Ms Herd. Mrs Beckett applied under the...
|When a Revocation Clause Does Not Revoke|
Paul Hewitt, Phineas Hirsch; Withers Bergman LLP;
May 15, 2015, previously published on May 12, 2015The Royal Court of Jersey was asked to decide whether a revocation clause in a Will dealing exclusively with the testator's assets in Zimbabwe revoked a previous Will dealing with the testator's overseas estate.
|Appellate Division Enjoins COAH and State From Seizing Affordable Housing Development Fees from Municipalities|
Meryl A.G. Gonchar, Matthew J. Schiller; Greenbaum, Rowe, Smith & Davis LLP;
May 5, 2015, previously published on May 2015On April 9, 2015, the New Jersey Appellate Division, in In Re Failure of the Council on Affordable Housing to Adopt Trust Fund Commitment Regulations, enjoined the Council on Affordable Housing (COAH) and New Jersey's executive branch from seizing affordable housing development fees from...
|Don't Lose Out - Digital Assets In Estates|
Julia Abrey; Withers Bergman LLP;
April 29, 2015, previously published on April 23, 2015According to a recent report from Cooperative Funeral Care on 'Death in the Digital Age' the average UK adult possesses eight digital assets and on-line accounts. Although many of these will have no intrinsic value as part of the estate of a testator under whose Will a charity is going to benefit,...
|Life After Death: No Longer Inconceivable|
Jonathan J. Rikoon; Loeb & Loeb LLP;
April 28, 2015, previously published on April 9, 2015Recent legislation provides a framework for inheritance rights of children conceived after the death of one or both parents in very specific circumstances.
|Estate Planning for Your Digital Assets|
Jonathan J. Rikoon; Loeb & Loeb LLP;
April 27, 2015, previously published on April 2015If you use a computer, you likely have digital assets that should be addressed as part of your estate planning. Access to digital assets is governed by an evolving and complicated technical and legal framework, including federal and state computer fraud and abuse acts; copyright, privacy, and data...
|Choice of Entity Decisions in Light of Medicare and Other Tax Law Changes|
Sonya S. Jindal, Lourdes E. Perrino; Taft Stettinius & Hollister LLP;
April 23, 2015, previously published on April 16, 2015In light of the Patient Protection and Affordable Care Act1 and the Health Care and Education Reconciliation Act of 2010,2 small and family owned businesses have been reevaluating choice of entity considerations. This article summarizes the most common business entity forms and some of the major...