by Michael W. Margrave | Jun 4, 2019 | Business and Commercial Law
In recent years, many people forming closely-held entities abandoned the corporate form of entity in favor of the limited liability company form of entity. Less formalities to deal with, no annual renewal fees to be paid to the state (in Arizona) and more flexibility... 
by Michael W. Margrave | Apr 25, 2019 | Business and Commercial Law
There are millions and millions of family businesses in the US. A typical scenario is where Mom and/or Dad started a business and through significant dedication, effort, and tax and business planning over a period of time turned their business into a financial... 
by Laura Trujillo | Apr 16, 2019 | Blog, Probate, Estate Planning and Guardianship
One of the most common disputes when administering an estate of trust is the distribution of the decedent’s tangible personal property. The most common source of the dispute are the items’ sentimental value. One way to avoid a dispute among your children and family... 
by Michael W. Margrave | Mar 19, 2019 | Business and Commercial Law
Over the years, I have seen many business clients pay an excessive amount of attention to the income or profit and loss statement to the detriment of the other financial statements available, such as the balance sheet, the statement of cash flow and statement of owner... 
by Laura Trujillo | Mar 12, 2019 | Blog, Probate, Estate Planning and Guardianship
Arizona tax payers are able to claim dollar for dollar tax credits in 2018 for donations made on or before April 15, 2019. For example, if a married couple contributes $800 on April 15, 2019 to a qualified charity (formerly known as the Working Poor Tax Credit), they... 
by Michael W. Margrave | Feb 12, 2019 | Business and Commercial Law
About three years ago, I posted a blog on situations where a single-member limited liability company might not provide all the liability avoidance protection to its owner that it supposedly offers (Single Member LLCs — Potential Problems). That blog discussion... 
by Laura Trujillo | Feb 5, 2019 | Probate, Estate Planning and Guardianship
The 2019 estate tax exemption amount has increased to $11.4 million, an increase of approximately $200,000 from last year’s exemption amount. A married couple could potentially exclude $22.8 million from estate tax for the year 2019. Keep in mind that the new... 
by Michael Kitchen | Jan 20, 2019 | Litigation
Once you have determined that no privilege bars your claim for defamation, you must then look and see if any other defenses unrelated to privilege apply. First, if you were to consent to the statement’s publication, regardless of whether it was defamatory, and... 
by Michael W. Margrave | Jan 15, 2019 | Archive
Margrave Celmins is a member of Lawpact, an international association and network of business law firms. Lawpact held its 2018 fall meeting in Santiago, Chile. I traveled there in October for the general meeting, which was attended by member firms from Canada, U.S.,... 
by Patty Copeland | Jan 15, 2019 | News
Mallory Rasmussen was very excited to join the community of certified paralegals as determined by the National Association of Legal Assistants (NALA)! The Certified Paralegal credential is voluntary, but it carries a great deal of professional esteem. NALA awards the...