Estate and Elder Law

Recent Posts

IRS Updates Model Language for Traditional, Roth, and SIMPLE IRAs
Posted on 13 Jul 2010 by Daniel M Buchner

LEGAL ALERT July 7, 2010 On June 16, 2010, the Internal Revenue Service (IRS) updated its Listings of Required Modification (LRMs) for Traditional IRAs , Roth IRAs , and SIMPLE IRAs . The IRS provides the LRMs as model language to assist sponsors... Read More

Can Your Florida Trust Document Limit a Settlement
Posted on 7 May 2012 by Marc Soss

Chapter 736 of the Florida Statutes provides for a trustee and beneficiary or the Florida courts to modify a trust agreement (i) if it is in the best interests of the beneficiary, (ii) to accomplish a grantor's intent, or (iii) for other appropriate... Read More

Can Your Florida Trust Document Limit a Settlement
Posted on 7 May 2012 by Marc Soss

Chapter 736 of the Florida Statutes provides for a trustee and beneficiary or the Florida courts to modify a trust agreement (i) if it is in the best interests of the beneficiary, (ii) to accomplish a grantor's intent, or (iii) for other appropriate... Read More

Uncertain Estate Taxes Plus Uncertain Trusts Equal Trouble
Posted on 11 Jun 2010 by Randy Spiro

It is easy to find articles documenting the uncertainty surrounding the Federal Estate Tax Law. But when this uncertainty is compounded by uncertainty about the terms of a married couple's existing estate plan, the result is trouble. It is too... Read More

IRS Updates Model Language for Traditional, Roth, and SIMPLE IRAs
Posted on 13 Jul 2010 by Daniel M Buchner

LEGAL ALERT July 7, 2010 On June 16, 2010, the Internal Revenue Service (IRS) updated its Listings of Required Modification (LRMs) for Traditional IRAs , Roth IRAs , and SIMPLE IRAs . The IRS provides the LRMs as model language to assist sponsors in... Read More

Interpretation of Trust Agreements
Posted on 13 Mar 2010 by Sandra L. Smith

A recent Supreme Court of Virginia case illustrates the process by which courts analyze and interpret the language that grantors use in their trust agreements. In Harbour et al v. SunTrust Bank et al (Record No. 082023, November 5, 2009),... Read More