Mar 07 Events | Webinar The 1041 Fiduciary Income Tax Return CLE 90 min This panel will walk through the Federal fiduciary income tax return along with its accompanying schedules. Panelists will discuss how to prepare these Federal fiduciary income tax returns and how to…
Apr 25 Events | Webinar Estate Tax Return Preparation CLE 90 min This session provides a practical understanding of the issues involved in preparing the federal estate tax return. This course will give you the skills you will need to use the Form, when and how to…
Oct 30 Events | In-Person 2019 National Aging and Law Conference ETHICS 60 min The 2019 National Aging and Law Conference will be held October 31 -November 1st, at the Crystal Gateway Marriott in Arlington, Virginia, just one subway stop from Ronald Regan Washington National Ai…
Trusts & Estates Digital Asset Planning for Minors By Natalie Banta and Naomi R. Cahn In 2018, Germany’s Federal Court of Justice considered whether the parents of a 15-year-old girl who had been killed by a train could access her Facebook account. Her parents wanted to determine whether their daughter’s death was accidental or suicidal for legal and personal reasons. Although Facebook opposed access, claiming it needed to protect the account, the court decided that the parents could inherit their daughter’s social media accounts just as they could inherit physical property.
Trusts & Estates Practical Pointers from Practitioners: Recent Resident Trust Rulings: Can Your Clients’ Trusts Avoid State Income Tax? Income tax planning has become more important than ever because of increased estate tax exemption amounts and generally higher state and federal income tax rates. One tax imposed by a number of states is on the income of trusts known as “resident trusts.” Generally, these long-arm statutes impose a tax on a trust’s income solely because of the state of residence of the grantor or a beneficiary of the trust, regardless of any other nexus of the trust to that state.
Trusts & Estates Home Repair : A Handy Lawyer’s Guide to Fixing a Damaged QPRT By Michael H. Barker, Adam M. Damerow, Caitlin N. Horne, and Lauren A. Jenkins This article briefly outlines the nuts and bolts of qualified personal residence trust (QPRT) construction as well as the substantial estate planning benefits that can be reaped from a healthy QPRT.
Trusts & Estates Technology—Probate: Moving Past the Roadblocks to Automation: Best Practices for Automating Your Estate Planning Practice Technology—Probate provides information on current technology and microcomputer software of interest in the probate area. The editors of Probate & Property welcome information and suggestions from readers.
Real Property FAQs Find answers to some of the most common questions asked by the public regarding residential and commercial real estate.
Trust & Estate FAQs Find answers to some of the most common questions asked by the public regarding trusts & estates.