Estates/Elder Law Blog

Supreme Court Rules Unanimously In Favor of Autistic Student

Mar. 23, 2017

On March 22, 2017, the Supreme Court ruled unanimously in favor of a disabled student, expanding the meaning of a “free appropriate public education” under the federal Individuals with Disabilities Education Act (IDEA). Background A mother and father in Colorado wanted a public education for…

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Special Needs Trust Fairness Provisions Become Law

Dec. 28, 2016

On December 13, 2016, the 21st Century Cures Act (the Cures Act) was signed into law by President Obama.  While the Cures Act addresses a myriad of issues, Section 5007 entitled “Fairness in Medicaid Supplemental Needs Trusts” is particularly important, and long overdue. Prior to…

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IRS’s Proposed Regulations Heighten Need for Business Succession Planning in 2016

Aug. 17, 2016

For many years owners of family-controlled businesses have been able to value transfers (during life by gift, sale or part sale/part gift, or at death) of business interests (e.g. stock in a corporation or membership interests in a limited liability company that operates the business…

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May. 23, 2016

Countless members of Generation X continue to mourn the recent death of superstar Prince. Although my generation is noted for its skepticism, we whole-heartedly embraced the music of Prince in the 1980s. More than thirty years later, when “Let’s Go Crazy” comes on the radio,…

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Options to Divide My Estate and Personal Property

Apr. 15, 2016

Do you have a grandmother (or perhaps I am speaking about you) who has taped names of family members on the bottom of vases, silver items or pieces of furniture with the intent that the named individuals receive these items at her death? A common…

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Major Changes with Social Security Planning Strategies

Mar. 14, 2016

The federal budget agreement reached at the end of 2015 ends two Social Security planning strategies. After April 29, 2016, the “File and Suspend” and the “Claim Now, Claim More Later” strategies will no longer be allowed for Social Security beneficiaries. The “File and Suspend”…

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Dec. 22, 2015

For those of you who waited until the very end to take all or any of your IRA required minimum distributions for 2015 and have outstanding charitable pledges, Congress and the President have given you the perfect gift. On December 18, 2015, President Obama signed…

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The Vacation Home LLC

Sep. 3, 2015

A family vacation property is its own type of unique asset, and as such, it deserves its own structure for decision-making, succession, and managing transitions within a family. A well-conceived governance structure for a vacation property involves many practical issues. For example: What kind of…

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North Carolina Residents Achieve a Better Life Experience

Aug. 19, 2015

On August 11, 2015 the Governor signed into law the North Carolina Achieving a Better Life Experience Act (North Carolina ABLE Act).   While the legislation does not fully meet the lofty expectations the title implies, it does allow disabled North Carolina residents to save a…

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Estate Planning for Mike and Carol Brady

May. 13, 2015

The picture perfect second marriage for the couple was one of the prevailing themes of this successful sitcom.  Mike, a successful architect, and Carol, a “stay at home Mom”- seemed have had it all figured out in the blended family scenario, and everyone that tuned in…

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