
Mental Subtraction
In Frank Capra’s 1946 film, It’s a Wonderful Life, an angel named Clarence appears to George Bailey, who is about to jump off a bridge
In Frank Capra’s 1946 film, It’s a Wonderful Life, an angel named Clarence appears to George Bailey, who is about to jump off a bridge
What’s the difference between Living Wills and Health Care Surrogates? The living will, you may recall, is the document detailing your end-of-life instructions after your
A client came to me concerned about her spouse. His memory was failing and if he survived her, then he might not have the capacity
When I started practicing law more than thirty years ago, the federal estate tax exemption amount was only $600,000. Nearly everyone with any means bought
I hear this question all too often. A client will come in, thinking they have a great solution, and propose, “Should I put my bank
A Nevada case decided in 2021, In re Giannotti 1990 v. Premier Trust, held that a court can order trust beneficiaries to submit to drug
As I write this, I just returned from my daughter Courtney’s graduation, as she earned her doctorate degree in physical therapy from the University of
Unlike public charities that derive their support from a number of individuals, private foundations are charitable, tax-exempt entities that are created and supported by a
The Tax Court ruled in 2021 that the estate of a man with a complicated marital history wasn’t liable for a $42.6 million estate tax
More Estate & Tax Law Changes Brewing My law partners and I recently attended the Heckerling Estate Planning Institute conducted by the University of Miami
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