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E-Wills Part II: Qualified Custodian

E-Wills Part II: Qualified Custodian

by Laura Trujillo | Jul 16, 2019 | Probate, Estate Planning and Guardianship

Let’s assume you have created a valid E-Will, now what? Under Arizona law the E-Will must be in the custody of a “qualified custodian” at all times. But who is or is not a qualified custodian? A qualified custodian must not be related to the Testator (person creating...
Avoiding Litigation Over Earnout Provisions

Avoiding Litigation Over Earnout Provisions

by Patrick Van Zanen | Jul 9, 2019 | Articles, Litigation

Agreements for the sale of a company (including asset purchase agreements) sometimes contain earnout provisions whereby some portion of the purchase price is paid long after closing and is dependent upon the performance of the company after the buyer takes ownership...

Personal Goodwill – A Saleable Business Asset?

by Michael W. Margrave | Jul 8, 2019 | Business and Commercial Law

When businesses are sold in an asset sale transaction, often the purchase price is greater than the book value of the assets. That spread is often referred to as goodwill and is entered by the purchaser on its books as an amortizable asset. Most people likely regard...
E-Wills Part I: Electronic Signatures

E-Wills Part I: Electronic Signatures

by Laura Trujillo | Jun 18, 2019 | Probate, Estate Planning and Guardianship

Arizona residents will be able to create e-wills as of July 1, 2019. The new law lets the creator of the Will (usually referred to as the Testator), the witnesses, and the notary to sign the E-Will with electronic signatures. So, what is an “electronic signature”?...
Qualified Small Business Stock

Qualified Small Business Stock

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...
Family Business Succession

Family Business Succession

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...
Tangible Personal Property Statement

Tangible Personal Property Statement

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...
Importance of Company Financial Statements

Importance of Company Financial Statements

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...
There’s Still Time to Make a Donation and Receive a Tax Credit for 2018

There’s Still Time to Make a Donation and Receive a Tax Credit for 2018

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...
Reverse Veil Piercing–A Potentially Expanding Remedy for Creditors

Reverse Veil Piercing–A Potentially Expanding Remedy for Creditors

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...
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