Volume 39, Issue 2
Tax provisions in LLC or partnership agreements are critical. Tax allocation provisions will be explained and distributions to provide cash to partners to pay taxes will be recommended, as well as wh…
Creating a grantor perpetual GST-exempt trust is a powerful tax deferral and planning strategy. This article examines how transfer taxes are applied and how to get the most out of GST planning, focus…
Review of title insurance commitments and land surveys plays a critical role in a real estate transaction. The use of land surveys to confirm boundaries and identify encroachments and unrecorded righ…
Practical issues may arise when choosing an agent to dispose of a client's cadaver and designing a financial incentive to that agent, such as selecting the amount, describing the client's disposal wi…
This article provides a primer on real estate capital raising basics and investment structures to offer investors a tax-advantaged real estate investment: real estate investment trusts, Delaware stat…
Uniform Laws Update provides information on uniform and model state laws in development as they apply to property, trust, and estate matters.
Keeping Current—Property offers a look at selected recent cases, literature, and legislation in the real property area.
Keeping Current—Probate offers a look at selected recent cases, literature, and legislation in trusts and estates.
The Congressional Review 60 legislative days of a session of Congress. The new administration may reverse position in pending environmental lawsuits and encourage courts to adopt the plaintiffs' argu…
Technology—Property provides information on current technology and microcomputer software of interest in the real property area. The editors of Probate & Property welcome information and suggestions…
Land Use Update provides information on current topics of interest in the land use law area and takes a look at --- in this installment.
For an attorney who wishes to have their own practice, it is essential to develop a brand. This article shares some thoughts and tips that may be useful, especially for more junior attorneys, in deve…
The Last Word delves into the finer points of legal writing and grammar for lawyers, including this installment on theuse of AI in legal writing.