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Last update: Mar 19, 2007
Taft: The Counselor Fall 2004 Nov 22, 2004
He is a member of the Board of Trustees of the Port of Greater Cincinnati Development Authority, Cincinnati Children's Hospital Medical Center, the Urban Land Institute District Council, the Commonwealth Club and the Queen City Club. In Taiwan, Nakao was part of a reception honoring alumni of Ohio colleges and universities living in Taiwan
Chapman and Cutler: November 2004 Nov 01, 2004
For additional information about the material in this issue please contact one of the following Trusts and Estates attorneys: David S. Crossett (312) 845-3011 crossett@chapman. How assets are owned, solely in the name of the individual owner, in joint tenancy or tenancy by the entireties or in the name of a living trust, and the identity of the beneficiary of pay-on death contractual arrangements, such as life insurance and retirement plans, are critical to the success, or failure, of your
Kaufman & Canoles: Credit Union Legal Update - Fall 2004 Oct 01, 2004
Back to Top Insurance Coverage For Living Trust Accounts Living Trust Accounts are insured under NCUA’s revocable trust provisions in the share insurance regulation. NCUA was recently asked to what extent NCUA share insurance coverage would apply for funds held in two accounts established by a member in connection with a living trust
Saul Ewing: Delaware Case Update Jun 03, 2004
Major listed creditors: Innovative Technology Partners, Earl Abramson, Elsa D. Prince Living Trust, ESH Partnership, TW 8701 Fund, Brian Seed, Maxwise Investment Limited, Kids Connect Charitable Funds, Sandy Shores, Robert Haveman, Marc Foulkrod, Lawrence Hyde, Mark Geist, Tom Rowan, Jim Todd, Phillip Theoharides, Roy Miyamoto, Madison Insurance Trust, Bogen Family Partnership and ALS Associates LLC. DB Motor Fuels, Inc. (04-11617) (Filed on June 2, 2004). Primary business of debtor: N/A. Total
Goodwin Procter: Financial Services Alert Quarterly Review Feb 17, 2004
MULTI-AGENCY Seek Comment on Privacy Notices Propose Changes to CRA Rules FDIC Clarifies Insurance Coverage for Living Trust Accounts FRB Finalizes Regulation on Nonfinancial Data Processing Activities Proposes Standards for More Uniform Disclosure under 5 Consumer Protection Regulations OCC Finalizes Amendments Affecting Corporate Structure, Governance, and Fiduciary Activities Finalizes Regulation on International Banking Activities Guidance on Preemption Issues Proposes Requiring Approval for
Goodwin Procter: Financial Services Alert Feb 03, 2004
FDIC Issues Rule Clarifying Insurance Coverage for Living Trust Accounts The FDIC issued a final rule (the "Rule") that clarifies and simplifies its deposit insurance coverage rules for living trust. An LTA is a formal, revocable trust over which the grantor retains ownership during his or her lifetime
Michael Best & Friedrich: Should You Have A Living Trust In Your Estate Plan? By:... Oct 01, 2003
Goodwin Procter: Financial Services Alert Quarterly Review Aug 19, 2003
FRB Approves Final Rule Modifying Regulation Y with Respect to Permissible Derivatives Activities for Bank Holding Companies DOL Provides Guidance on QPAM Exemption FDIC Proposes Amending Living Trust Deposit Insurance Rules FRB Publishes Legal Interpretations Concerning Margin Regulations FDIC Issues Examination Guidance for Payday Lending Treasury Issues Notice of Inquiry Concerning USA PATRIOT Customer Identity Verification Rule FRB Confirms Consistent Reporting of Trust Preferred.
Goodwin Procter: Financial Services Alert Jul 08, 2003
FDIC Proposes Amending Living Trust Deposit Insurance Rules Citing disproportionate bank and customer confusion as to how the deposit insurance rules apply to living trust accounts. e., a formal revocable trust created by an owner/grantor and over which the owner/grantor retains control during his orher lifetime), the FDIC proposed twoalternative amendments to those rules designed to provide greater clarity to their operation
Nutter McClennen & Fish: July 2003 Jul 01, 2003
Trust Preferred Securities: Federal Reserve Board May Limit Tier 1 Capital Treatment 3. Review of Other Developments: Payday Lending and FDIC Insurance on Living Trusts
Ballard Spahr: Download a PDF version of this newsletter Jul 01, 2003
...he durable power of attorney, like the living will and durable power of attorney for health care (or health care proxy), is an integral part of an estate plan and will help you provide for the possibility of future incapacity or incompetence. While the living will and durable power of attorney for health care provide for matters relating to your health and medical decision-making, the durable power of attorney for health care provides for your personal and financial affairs
Sidley Austin: Estate Planning - Private Clients Group Newsletter Marc... Mar 01, 2003
The typical estate plan for a married person provides for dividing the estate in a way that will minimize or eliminate estate taxes and places a portion of the estate in a trust (the Family Trust or Credit Shelter Trust) that will not be subject to estate tax at the surviving spouse's death. If the estate plan provides for minimizing or eliminating federal estate tax, the Family Trust created from the estate of the first spouse to die will be funded with the full amount of the federal estate tax
Miller Canfield: Hot Points Winter 2003 Jan 01, 2003
Trust an experienced team Discovery is typically the most expensive stage of litigation. A United States citizen or resident alien is taxed--no matter where that individual is living, where property is located, or where income is generated--according to the Internal Revenue Code
O'Melveny & Myers: Executive Brief - Saving For College-Section 529 Plans ... Aug 01, 2002
Funds contributed to a 529 account are placed in a trust. The trust, through its designated investment manager, invests the contributions in different investment portfolios that may combine stocks, bonds, and money market instruments
Lane Powell: They're Finally Here! IRA and Qualified Plan Dist Jul 11, 2002
Tax Management Estates, Gifts and Trusts Journal © 2002 Tax Management Inc., a subsidiary of The Bureau of National Affairs, Inc.; Washington, D.C. 20037 ISSN 0886-3547 Reprinted by Permission. This income tax liability also is incurred when an executor of an estate or trustee of a trust satisfies a pecuniary bequest under the instrument with plan assets
Hodgson Russ: Elective Share of Surviving Spouse Jul 09, 2002
Non-probate assets, such as jointly-titled assets or assets held in a revocable living trust, were not subject to the Florida elective share. Under the old elective share statute, a decedent could effectively disinherit his or her spouse by titling assets in the name of a revocable living trust
Michael Best & Friedrich: Should You Have a Living Trust In Your Estate Plan Jul 01, 2002
...com Living trusts are often an important part of an overall estate plan. This article explains the use of living trusts, including their primary advantages and disadvantages, in order to help you determine whether a living trust is appropriate for you
Chapman and Cutler: July 2002 Jul 01, 2002
Chapman and Cutler For additional information about the materials in this issue, please contact one of the following Trusts and Estate attorneys: David S. Crossett (312) 845-3011 F. B. Hubachek, Jr. (312) 845-3008 Charles A. Kelly (312) 845-3009 David A. Lullo (312) 845-3902 Suzanne L. Shier (312) 845-2983 Rebecca Wallenfelsz (312) 845-3442 James N. Zartman, retired (312) 845-2983 Chicago, IL 111 West Monroe Street Chicago, IL 60603 (312) 845-3000 FAX: (312) 701-2361 TWX: (910) 221-2103 Telex:
Hodgson Russ: Personal Representatives for Torts and Tortious Persona... May 20, 2002
Hodgson Russ LLP - Attorneys Antitrust Banking Bankruptcy rcial Litigation Business Litigation Corporate ities Customs Education Law Employee Benefits Employment Litigation Environmental Estates s FDA Florida Family al General / International Tax Government Relations Health Law HIPAA Immigration Insurance urance Intellectual Property ology Law International / Cross-Border Labor yment Municipal Law Nonprofit Law Real Estate ce State Tax Tax Dispute Resolution Telecommunications Torts, Insurance
Hodgson Russ: Florida Intangible Tax Lingers On May 20, 2002
With their eyes wide open (although perhaps blinded by the bright Florida sunshine), the Florida legislature and Department of Revenue have approved creative “planning techniques” short term trusts and out of state partnerships, that have enabled very high net worth taxpayers to escape tax liability. Until last year, trust assets were subject to the tax if the trust had a situs in Florida
Michael Best & Friedrich: Estate Planning Update (Spring 2002) Apr 01, 2002
ESTATE PLANNING - Spring 2002 Spring 2002 GRATS: An Estate Tax Reduction Technique with Renewed Vitality [click on title for full article] Grantor Retained Annuity Trusts (“GRATS”) received official blessing in the Internal Revenue Code in 1990, but two recent developments have made them more attractive. Should You Have a Living Trust In Your Estate Plan [click on title for full article] Touted in advertising and the popular press as the single most important estate planning tool, living trusts
McGuire Woods: WHERE THERE IS A WILL - DOES A TRUST GET IN THE WAY? A ... Dec 01, 2001
Michael Best & Friedrich: Planning Under the New Tax Law Oct 01, 2001
A majority of estate plans prepared since 1981 for married couples use a combination of a trust for the Exclusion Amount and the Marital Deduction (an estate tax deduction for all amounts passing to a surviving spouse) to create a plan which will defer all estate taxes until the death of both spouses. Generally, the only assets that may go into the Exclusion Amount Trust are assets owned by the decedent or his living trust
Anderson Kill & Olick: Policyholder Advisor Sep 01, 2001
In 1997, the Rice Family Living Trust, which owns the ranch, brought suit against Harken, alleging that various lines, tanks and wells had ruptured, leaked, and overflowed, releasing pollutants, including saline substances. Harken carried policies-one sold by Sphere Drake Insurance PLC ( Sphere ), and a second policy sold by Commercial Underwriters Insurance Company ( Commercial )
Winstead: Trusts: Not Just For The Wealthy (19 kb) Sep 01, 2001
TRUSTS: NOT JUST FOR THE WEALTHY By Sheryl Brantley Latham1 Winstead Sechrest k P.C. With all the confusion surrounding the so-called repeal of the estate tax, one thing is perfectly clear: the need for estate planning is more important than ever. An estate planner's toolbox contains numerous essential tools to accomplish these goals, including wills, a variety of trusts, powers of attorney, medical directives and medical powers of attorney
Hinshaw & Culbertson: Lawyers' Professional Liability Update - June 2001 Jun 01, 2001
Hinshaw & Culbertson: Lawyers' Professional Liability Update Jun 01, 2001
Jackson & Campbell: Spring 2001 Apr 01, 2001
In your will, you may want to consider the use of testamentary trusts, which only become effective at the time of death. Such trusts are normally used to provide lifetime income for surviving loved ones or other individuals, and can provide valuable estate tax advantages
Chapman and Cutler: April 2000 Apr 01, 2000
Chapman and Cutler For additional information about the materials in this issue, please contact one of the following Trusts and Estate attorneys: David S. Crossett (312) 845-3011 F. B. Hubachek, Jr. (312) 845-3008 Charles A. Kelly (312) 845-3009 David A. Lullo (312) 845-3902 Suzanne L. Shier (312) 845-2983 Rebecca Wallenfelsz (312) 845-3442 James N. Zartman, retired (312) 845-2983 Chicago, IL 111 West Monroe Street Chicago, IL 60603 (312) 845-3000 FAX: (312) 701-2361 TWX: (910) 221-2103 Telex:
Chapman and Cutler: August 1999 Aug 01, 1999
Chapman and Cutler For additional information about the materials in this issue, please contact one of the following Trusts and Estate attorneys: David S. Crossett (312) 845-3011 F. B. Hubachek, Jr. (312) 845-3008 Charles A. Kelly (312) 845-3009 David A. Lullo (312) 845-3902 Suzanne L. Shier (312) 845-2983 Rebecca Wallenfelsz (312) 845-3442 James N. Zartman, retired (312) 845-2983 Chicago, IL 111 West Monroe Street Chicago, IL 60603 (312) 845-3000 FAX: (312) 701-2361 TWX: (910) 221-2103 Telex:
Rutan & Tucker: Probate and Trust Litigation: Avoiding Conflicts of Int... Feb 01, 1999
E. Estate planning and estate and trust litigation provide fertile ground for assertion of conflicts. Or suppose you represent the trustor of a living trust who resigns because of ill health
Bell: Legal Services at Death Nov 01, 1998
Usually, but not always, if Bell Boyd lawyers have done the estate planning, trusts and other forms of asset ownership will be in place to avoid or substantially limit probate. The taxing authorities define "interest" very broadly, to include, for example, certain rights and powers such as an unlimited power to direct what happens to a trust created by another family member, even if the deceased person never contributed anything to the trust and even if he or she did not make any such direction
Jones Day: Reflections on the New Ohio Law on Taxation of Trusts Aug 31, 1998
Ohio taxpayer trusts must file an estimated Ohio income tax declaration and pay 67½ percent of such estimated tax by September 16, 2002 if the trust's estimated 2002 Ohio income tax is more than $500. Presently, the Ohio Tax Commissioner has waived this estimated filing requirement only with respect to charitable remainder trusts and retirement-type trusts
Jones Day: Reflections on the New Ohio Law on Taxation of Trusts Aug 31, 1998
Earlier this summer, Ohio Governor Bob Taft signed into law an income tax on trusts for the taxable years of 2002, 2003, and 2004 (although it is likely that the tax will be extended to subsequent taxable years). Ohio taxpayer trusts must file an estimated Ohio income tax declaration and pay 67-1/2 percent of such estimated tax by September 16, 2002 if the trust's estimated 2002 Ohio income tax is more than $500
Epstein Becker & Green: Elder Law in the Nineties Jul 09, 1998
Only a handful of practitioners would offer their clients a living will form without substantive advice because the issue is so undeveloped. Fortunately, the elder law attorney can offer simpler, less expensive, more dignified alternatives to guardianswp and conservatorship proceedings: the durabIe power of attorney (DPA) and the fiving trust
Epstein Becker & Green: When to Use an Elder Law Specialist For Legal Advice Jun 01, 1998
This preference can be expressed in a legal document known as a living will. Living trust to hold the person's property and allow a trustee he has appointed to manage things on his behalf
Epstein Becker & Green: How to Protect Against Sudden Incapacity Jan 01, 1998
Health care proxy that names a trusted individual to make decisions concerning the medical care you are to receive in accordance with your wishes eliminating the risk of unwanted treatment and family or legal disputes. Living will that expresses your wishes concerning the use of extraordinary medical measures to keep you alive
Heller Ehrman: Life Insurance For The Enhancement Of Wealth And The Fa... Oct 22, 1997
II. Combination of Life Insurance and a Trust. A. Non-Tax Rationale for a Trust’s Ownership of Life Insurance
Private Clients
We also represent banks, trust companies, charitable organizations and a wide range of businesses. We give our clients skilled and thoughtful advice and provide the highest quality legal representation in the areas of tax and estate planning, trust and estate administration, charitable organizations, trust and estate litigation, and family business planning
Investment Directions
...and Steiner v. Hawaiian Trust Company, 393 P.2d 96, 107 (Hawaii 1964) (“It is clear from the nature of the trust assets that the exercise of this power was for the benefit of the beneficiaries of the trust generally and not for the benefit for the settlor alone. Especially is this true since on and after January 1, 1944, the trust became irrevocable
: The Information Age
" 1999 WL 462015, at *6.37 The authors agree that no party, corporation or individual, should be able to use any means to improperly shield relevant "documents" (paper or electronic) from the discovery process. However, the strong rhetoric of the In re Brand Name Prescription Drugs Antitrust Litigation and Linnen courts, especially when taken out of context, quickly leads other courts and discovering parties to the rigid position that electronic discovery of all files is not only permissible but
Ballard Spahr: Durable Powers of Attorney and What You Need to Know
While the living will and durable power of attorney for health care provide for matters relating to your health and medical decision-making, the durable power of attorney for health care provides for your personal and financial affairs. Usually, a family member or a trusted individual is chosen as an agent
Brown McCarroll: Estate Planning for People Who Don't Need Estate P...
These other arrangements include a living trust, which is a trust you create during your lifetime which holds assets for your benefit and provides for the disposition of the property in the trust upon your death; bank accounts and other property held with another person as joint tenants "with right of survivorship;" and insurance proceeds or retirement plan benefits payable to another person directly by virtue of a beneficiary designation. The executor can be an individual or a bank with trust
Brown McCarroll: Personal Estate Planning
For example, the proceeds from your insurance policies pass to the persons named in the policy beneficiary designation and are not controlled by your will unless the proceeds are made payable to your estate or a trust created by your will. In addition, if you transfer property during your lifetime pursuant to a trust agreement created for your benefit which contains provisions for the distribution of the trust property upon your death, that property will pass in accordance with the provisions of
Bryan Cave: Estate Planning Questionnaire
Do you have a current Will or any Trusts (Describe). Date(s) of signing Location of documents PLEASE PROVIDE COPIES OF YOUR EXISTING WILLS OR TRUSTS
Hinshaw & Culbertson: The New Estate Tax Law/The Long Goodbye
Honigman Miller: Tax Law Focus - May 2003
The business (Continued on page 2) THE ESTATE PLANNING TRUST AS AN S CORPORATION SHAREHOLDER by Regis A. Carozza S corporations are a popular way to hold business interests because of their many tax advantages. Estate planners have an ever increasing arsenal of different kinds of trusts to help business owners save taxes and accomplish other goals
McGuire Woods: AN INTRODUCTION TO ESTATE PLANNING
During this process we will be pleased to work with other advisors you may have engaged, such as your accountant, insurance or investment advisor, or trust officer. About Trusts A trust is a practical and flexible legal device by which one or more people you select (called your "trustees") manage assets for the benefit of others you designate (called your "beneficiaries")
Parsons Behle & Latimer: The Function and Use of a Living Trust in Utah
Parsons Behle & Latimer: Retirement and the Estate Tax
Employers maintain qualified trusts under Code § 401(a), or (now rarely) annuities under Code §§ 403(a) and 404(a)(2). A “Secular Trust” is one which is not subject to the employer’s creditors but the employee’s tax is deferred because of nontransferability and substantial risk of forfeiture. II. Pre-Retirement Issues A. Pre-retirement Survivor Annuities Under current law, an employee’s interest in a qualified plan becomes non-forfeitable not later than the time he completes seven years of
Ulmer & Berne: Ohio?s New Transfer-on-Death Deed
The legislation does permit the transfer on death of property to a trust, as well as the naming of contingent beneficiaries. Upon the owner's death, title transfer is achieved by the recording of an affidavit which verifies that the beneficiaries are living persons or entities in existence
Investment Directions
...and Steiner v. Hawaiian Trust Company, 393 P.2d 96, 107 (Hawaii 1964) (“It is clear from the nature of the trust assets that the exercise of this power was for the benefit of the beneficiaries of the trust generally and not for the benefit for the settlor alone. Especially is this true since on and after January 1, 1944, the trust became irrevocable
: The Information Age
" 1999 WL 462015, at *6.37 The authors agree that no party, corporation or individual, should be able to use any means to improperly shield relevant "documents" (paper or electronic) from the discovery process. However, the strong rhetoric of the In re Brand Name Prescription Drugs Antitrust Litigation and Linnen courts, especially when taken out of context, quickly leads other courts and discovering parties to the rigid position that electronic discovery of all files is not only permissible but
Bryan Cave: Estate Planning Questionnaire
Do you have a current Will or any Trusts (Describe). Date(s) of signing Location of documents PLEASE PROVIDE COPIES OF YOUR EXISTING WILLS OR TRUSTS
Chapman and Cutler: Why You Need an Estate Plan
With a basic estate plan, provision can be made for the transfer of property to the surviving spouse and in trust for the benefit of minor children without a court-supervised guardianship. Fourth, Chapman and Cutler LLP finalizes the necessary documents, which typically include powers of attorney for health care and property, a will and, in many cases, trusts and other instruments to transfer property and assets
Honigman Miller: Tax Law Focus - May 2003
The business (Continued on page 2) THE ESTATE PLANNING TRUST AS AN S CORPORATION SHAREHOLDER by Regis A. Carozza S corporations are a popular way to hold business interests because of their many tax advantages. Estate planners have an ever increasing arsenal of different kinds of trusts to help business owners save taxes and accomplish other goals
McGuire Woods: AN INTRODUCTION TO ESTATE PLANNING
During this process we will be pleased to work with other advisors you may have engaged, such as your accountant, insurance or investment advisor, or trust officer. About Trusts A trust is a practical and flexible legal device by which one or more people you select (called your "trustees") manage assets for the benefit of others you designate (called your "beneficiaries")
Investment Directions
...and Steiner v. Hawaiian Trust Company, 393 P.2d 96, 107 (Hawaii 1964) (“It is clear from the nature of the trust assets that the exercise of this power was for the benefit of the beneficiaries of the trust generally and not for the benefit for the settlor alone. Especially is this true since on and after January 1, 1944, the trust became irrevocable
: The Information Age
" 1999 WL 462015, at *6.37 The authors agree that no party, corporation or individual, should be able to use any means to improperly shield relevant "documents" (paper or electronic) from the discovery process. However, the strong rhetoric of the In re Brand Name Prescription Drugs Antitrust Litigation and Linnen courts, especially when taken out of context, quickly leads other courts and discovering parties to the rigid position that electronic discovery of all files is not only permissible but
Bryan Cave: Estate Planning Questionnaire
Do you have a current Will or any Trusts (Describe). Date(s) of signing Location of documents PLEASE PROVIDE COPIES OF YOUR EXISTING WILLS OR TRUSTS
Chapman and Cutler: Why You Need an Estate Plan
With a basic estate plan, provision can be made for the transfer of property to the surviving spouse and in trust for the benefit of minor children without a court-supervised guardianship. Fourth, Chapman and Cutler LLP finalizes the necessary documents, which typically include powers of attorney for health care and property, a will and, in many cases, trusts and other instruments to transfer property and assets
Honigman Miller: Tax Law Focus - May 2003
The business (Continued on page 2) THE ESTATE PLANNING TRUST AS AN S CORPORATION SHAREHOLDER by Regis A. Carozza S corporations are a popular way to hold business interests because of their many tax advantages. Estate planners have an ever increasing arsenal of different kinds of trusts to help business owners save taxes and accomplish other goals
Private Clients
Featured Articles: IRS Circular 230 Brings Changes to Lawyer-Client Communications Illinois Total Return Trusts FDIC Rules for Living Trusts Estate Planning and the New Bankruptcy Act New Illinois Law Allows Companion Animal Trusts to Care for Pets. We also represent banks, trust companies, charitable organizations and a wide range of businesses
Investment Directions
...and Steiner v. Hawaiian Trust Company, 393 P.2d 96, 107 (Hawaii 1964) (“It is clear from the nature of the trust assets that the exercise of this power was for the benefit of the beneficiaries of the trust generally and not for the benefit for the settlor alone. Especially is this true since on and after January 1, 1944, the trust became irrevocable
: The Information Age
" 1999 WL 462015, at *6.37 The authors agree that no party, corporation or individual, should be able to use any means to improperly shield relevant "documents" (paper or electronic) from the discovery process. However, the strong rhetoric of the In re Brand Name Prescription Drugs Antitrust Litigation and Linnen courts, especially when taken out of context, quickly leads other courts and discovering parties to the rigid position that electronic discovery of all files is not only permissible but
Bryan Cave: Estate Planning Questionnaire
Do you have a current Will or any Trusts (Describe). Date(s) of signing Location of documents PLEASE PROVIDE COPIES OF YOUR EXISTING WILLS OR TRUSTS
Honigman Miller: Tax Law Focus - May 2003
The business (Continued on page 2) THE ESTATE PLANNING TRUST AS AN S CORPORATION SHAREHOLDER by Regis A. Carozza S corporations are a popular way to hold business interests because of their many tax advantages. Estate planners have an ever increasing arsenal of different kinds of trusts to help business owners save taxes and accomplish other goals
Private Clients
Featured Articles: IRS Circular 230 Brings Changes to Lawyer-Client Communications Illinois Total Return Trusts FDIC Rules for Living Trusts Estate Planning and the New Bankruptcy Act New Illinois Law Allows Companion Animal Trusts to Care for Pets. We also represent banks, trust companies, charitable organizations and a wide range of businesses
Bryan Cave: Estate Planning Questionnaire
Do you have a current Will or any Trusts (Describe). Date(s) of signing Location of documents PLEASE PROVIDE COPIES OF YOUR EXISTING WILLS OR TRUSTS
Honigman Miller: Tax Law Focus - May 2003
The business (Continued on page 2) THE ESTATE PLANNING TRUST AS AN S CORPORATION SHAREHOLDER by Regis A. Carozza S corporations are a popular way to hold business interests because of their many tax advantages. Estate planners have an ever increasing arsenal of different kinds of trusts to help business owners save taxes and accomplish other goals
Private Clients
Featured Articles: IRS Circular 230 Brings Changes to Lawyer-Client Communications Illinois Total Return Trusts FDIC Rules for Living Trusts Estate Planning and the New Bankruptcy Act New Illinois Law Allows Companion Animal Trusts to Care for Pets. We also represent banks, trust companies, charitable organizations and a wide range of businesses
Bryan Cave: Estate Planning Questionnaire
Do you have a current Will or any Trusts (Describe). Date(s) of signing Location of documents PLEASE PROVIDE COPIES OF YOUR EXISTING WILLS OR TRUSTS
Honigman Miller: Tax Law Focus - May 2003
The business (Continued on page 2) THE ESTATE PLANNING TRUST AS AN S CORPORATION SHAREHOLDER by Regis A. Carozza S corporations are a popular way to hold business interests because of their many tax advantages. Estate planners have an ever increasing arsenal of different kinds of trusts to help business owners save taxes and accomplish other goals
