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The Tax Laws Have Changed, Do I Still Need a Trust?

The most basic answer to this question is yes. Although the estate tax exclusion amount has increased to $11.2 million for each tax payer, Trusts are still an important part of your estate plan. Reducing your potential estate tax exposure is just one of the many benefits of a trust. The most common type of trust is a “living trust.” A living trust is a trust that remains amendable and revocable during the lifetime of the Settlor (creator of the trust). Below are just a few examples of why you may still need a trust.

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Who hasn’t at some point in time been asked to agree on line to the terms of service for using an App or to approve the terms of a contractual agreement for the purchase of something. No hand-written signature is required to create a legal obligation. This is the...

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One of the most common questions asked regarding an estate is “Am I liable for the decedent’s debts?” The short answer is No. Normally, a person is not responsible for a deceased individual’s debts. Below is an overview of how debts of a decedent are to be paid under...

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Attorney’s Fees

Attorney's fees in commercial litigation can get incredibly expensive, incredibly quickly. In a moderately complex commercial litigation case, it can easily approach $150-200 thousand in fees and costs to get through a full jury trial and post-trial motions. These...

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By this time, I’m sure most of you are familiar with the Panama Papers scandal, which has made world-wide headlines. The confidential files of a law firm in Panama were hacked, resulting in the disclosure of known and unknown names from around the world. There is no...

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So You Want to Start a Business?

Part I. Introduction I have been a business attorney for more than 40 years representing many small companies. The businesses ranged from brick and mortar companies, service companies, marketing companies, real estate companies to cyber and internet companies. I am...

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Motions for Summary Judgment

As anyone who has been through a lawsuit can attest, litigation can be extremely expensive. In order to take a case from the initial investigation through a full trial will easily cost in excess of $100,000 in attorneys’ fees and costs. Additionally, it will typically...

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Small Estates: Part I

In some cases, small estates can be more complex than an average probate. This is especially true when dealing with an insolvent estate. The insolvency can often overwhelm the surviving spouse. Fortunately, the Arizona probate code provides several solutions. In this...

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Arizona has made a big jump forward by enacting the Arizona Entity Restructuring Act (the “Act”), which just became effective on January 1, 2015. While the Act may be found in Title 29 PARTNERSHIP of the Arizona Revised Statutes in Chapter 6, it applies across the...

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