Search Results (1687)
Documents on trusts estates
Show: results per page
|Transfers of Real Property for Estate Planning and Other Purposes and Their Effect on the Mortgage Lender|
Douglas L. Waldorf; Rogers Towers, P.A.;
April 10, 2013, previously published on April 9, 2013I receive frequent inquiries from bank clients who are concerned because their mortgage borrower has requested permission to transfer the collateral real property to another entity. These requests commonly are made for estate planning purposes (though other reasons are often cited) and may involve...
|Why Is A Federal Estate Tax Case Before The United States Supreme Court Important To Employers?|
Susan Richards Salen; Rees Broome, PC;
April 8, 2013, previously published on March 2013The arguments before the United States Supreme Court in the Windsor v. United States case were followed by legal scholars, as well as proponents and opponents of same sex marriages and other similarly situated constituencies. So, why is this case about federal estate taxes of interest to an...
|Gift Planning after the Cliff|
James Provenza; James C. Provenza PC;
April 6, 2013Summary of how the American Taxpayer Relief Act will affect gift planning in the future and how charities should approach donors under the new rules.
|Louisiana Tax Reform Update: Deals Cut and Lines Drawn|
Justin B. Stone; Jones Walker LLP;
April 4, 2013, previously published on March 2013Since our last update, two major industry groups in Louisiana have publicly taken positions on the Jindal administration's tax reform proposal. In addition, more details have been released on Louisiana Economic Development ("LED") incentive programs, the family assistance, retiree, and...
|Tax Time is a Good Time to Review Your Estate Plan|
James A. Dressman; Dressman Benzinger LaVelle psc;
April 4, 2013As the April 15 tax filing deadline approaches, it may be a good time to review your estate plan. If you do not have a written estate plan, including a will, power of attorney, and a healthcare surrogate designation/living will directive, now is the time to create one. If you have a written...
|Asset Protection Expanded in Ohio|
Jill M. Scherff; Dinsmore & Shohl LLP;
April 4, 2013, previously published on March 28, 2013Individuals with concerns about preserving their assets from claims of possible future creditors no longer need to move their assets to Delaware, Alaska or offshore in order to protect them. With the enactment of the Ohio Asset Management Modernization Act of 2012 (“AMMA”), Ohio trust...
|Claim Seeking Recovery of Excessive Estate Taxes Did Not Survive Death of Client|
Noah D. Fiedler, Terrence P. McAvoy; Hinshaw & Culbertson LLP;
April 3, 2013, previously published on April 1, 2013Because the injury resulting from alleged legal malpractice - i.e., excessive estate taxes - did not arise until after the testator’s death, the legal malpractice cause of action accrued when the testator died. Because the injury came about only after death, the legal malpractice cause of...
|The End of Indefinite Audits: New Mississippi Law Places Statute of Limitations on Tax Determinations|
Robert E. Box, Justin B. Stone; Jones Walker LLP;
April 2, 2013, previously published on April 2013Mississippi House Bill 892 ("H.B. 892") was signed into law by Gov. Phil Bryant on March 27, 2013, amending Mississippi Code sections 27-7-49, 27-13-49, and 27-65-49. Specifically, H.B. 892 places a limitation on the period that the Mississippi Department of Revenue (the "MDOR")...
|Changes to Ohio's Asset Protection Planning|
Jeffrey P. Consolo, Katherine E. Wensink; McDonald Hopkins LLC;
April 1, 2013, previously published on March 25, 2013House Bill 479, known as the Ohio Asset Management Modernization Act (AMMA), takes effect on March 27, 2013. The AMMA was signed by the governor on December 20, 2012, and provides significant changes to Ohio’s asset protection laws, including the creation of a domestic asset protection trust...
|Ohio Expands Asset Protection; New Ohio Legacy Trust Offers Shield From Creditors|
Taft Stettinius Hollister LLP;
April 1, 2013, previously published on March 27, 2013The Ohio Legacy Trust Act became effective today, March 27, 2013. With this statute, Ohio joins 13 other states that allow “domestic asset protection trusts.” An Ohio legacy trust allows the creator of a trust to transfer assets that will then be protected in the trust from...