blog

One of the things that makes managing legal issues so challenging is that the laws are always changing. This blog is designed to help you stay current on many of the latest changes.

Become a NIIT-wit

One of my favorite media columnists Kelly Phillips Erb, recently wrote a column in Forbes about what she calls the “maddeningly complicated” new Net Investment Income Tax (NIIT). Now, my blog centers on estate planning, not tax law, but sometimes the two subjects do cross over. Ms. Erb’s Taxgirl article described the inception of the […]

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What to do when you Lose a Loved One

It’s never easy when you lose someone close to you. And, to make matters worse, in the midst of your grief you must deal with piles of paperwork, arrangements and legal issues. We’ve put together a checklist that will help you navigate the things you need to consider following a death of a loved one: […]

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In home we trust: the PRT and QPRT

There is a special type of trust referred to as a personal residence trust (PRT), or qualified personal residence trust (QPRT).  To describe it in simplified terms, creating a PRT means transferring your residence (that you own) into a trust.  As the grantor, you will be able to live in the house for whatever length […]

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QTIP Trusts

There is a QTIP that is not for people needing to clean delicate areas. It is for those with a very different problem — those with the happy issue of expecting to leave substantial assets to heirs.   QTIP stands for Qualified Terminable Interest Property, and along with the bypass trust and the A/B trust, […]

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Using Funeral Celebrants for Non-Religious Funerals or Memorials

It is becoming more and more common that individuals are choosing to not be affiliated with any specific religion. When no such affiliation exists, some might find it difficult to know what they need or what is proper for a funeral or memorial service. Now, there are individuals known as “Celebrants” who can help your […]

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The Power of Electronic Signatures

It is no surprise that it is common for agreements to be made electronically via e-mail given the “on the go” lifestyle of many. What if you found yourself liable for something simply because you had typed your name at the end of an email?   This is the situation that a businessman recently found […]

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Death and taxes in California

Well, you knew it was inevitable.  We’ve talked about estate planning, and now we’re going to talk about the “other” thing that, according to the saying, no one can avoid:  taxes.  Specifically, the kinds of taxes that follow a death.  Now, I am an estate planning attorney, not a tax attorney or a CPA, and […]

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Charitable remainder unitrusts and annuity trusts

There are two different types of charitable remainder trusts, the unitrust and the annuity trust.  Some time ago we addressed charitable remainder trusts, which can benefit both present and future beneficiaries and offer tax advantages too.  To recap:  a charitable remainder trust is an irrevocable trust that distributes payments to a (non-charitable) beneficiary during the […]

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Topics in estate planning: the Crummey trust

Often, a person with an estate of tremendous value will want to take steps to reduce the amount of taxes their beneficiaries will owe to the IRS.  There are federal estate taxes and gift taxes to contend with, and there are certain trusts that can help shelter assets from being taxable.   One of these […]

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Memorial vessels are now more personal than ever

The LA Times and other news outlets have taken note of a fascinating trend in personal grief-related expressions after a loss.  Memorial vessels are now more personal than ever.  Instead of utilizing traditional funeral home offerings such brass or metal urns, families are instead seeking out artists to provide a unique vase or other object […]

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