Estate and Elder Law

Recent Posts

Trust Administration Issues
Posted on 21 Jan 2011 by Sandra L. Smith

A recent Georgia Court of Appeals case highlights several issues with respect to administering trusts. In McPherson v. McPherson , (2011 Ga. App. LEXIS 8, January 11, 2011) , the Georgia Court of Appeals considered a case in which a father established... Read More

Trust Administration Issues
Posted on 21 Jan 2011 by Sandra L. Smith

A recent Georgia Court of Appeals case highlights several issues with respect to administering trusts. In McPherson v. McPherson , (2011 Ga. App. LEXIS 8, January 11, 2011) , the Georgia Court of Appeals considered a case in which a father established... Read More

Trust Law: The Fiduciaries’ Investment Responsibility
Posted on 11 May 2011 by California Trust Litigation

By John A. Hartog This is part of our series of posts written by John A. Hartog of John A. Hartog, Inc. in Orinda, Calif., and Shirley L. Kovar of Henderson Caverly Pum Charney LLP, in San Diego, Calif., co-authors of the LexisNexis® Matthew Bender®... Read More

When a Crummey Trust is a Good Thing
Posted on 26 Sep 2011 by Deirdre R. Wheatley-Liss

Usually "crummy" and "tax law" make you think of people in orange jumpsuits in white collar penitentiaries. But not so with the so-called "Crummey" trust, a work-horse in the estate planning stable. The Wall Street Journal... Read More

Ask Liza: Your Living Trust Can Hold An S Corporation
Posted on 5 Nov 2014 by Liza Weiman Hanks

By Liza Weiman Hanks Dear Liza: My son and I own an S corporation. Can an S corp be put into a trust? If not how would an S corp be put into a trust? Yes! You can put your S corporation into your living trust by transferring your ownership of your... Read More

North Carolina Estate Planning Blog – December 21, 2011: IRS Requests Comments on Trust Decanting
Posted on 21 Dec 2011 by Gregory Herman-Giddens

By Greg Herman-Giddens The IRS is requesting comments on the tax implications of trust "decanting," which refers to transfers by a trustee of all or a portion of the principal of an irrevocable trust to another irrevocable trust. Specifically... Read More

You’re POA For Mom/Dad And They Have a Trust… Can You Change The Trust?
Posted on 8 Mar 2011 by Michael D. Bonasera

This question comes up frequently... Someone is the power of attorney for someone else, let's say mom or dad, and the POA wants to change mom or dad's trust (in their capacity as power of attorney) to conform to some new wish of mom or dad... Read More

Common Mistakes Made in Probate Court: You’re not in Civil Court Anymore!
Posted on 3 Jun 2011 by California Trust Litigation

By John A. Hartog & Shirley L. Kovar ( This is part of our series of posts written by John A. Hartog of John A. Hartog, Inc. in Orinda, Calif., and Shirley L. Kovar of Henderson Caverly Pum Charney LLP, in San Diego, Calif., co-authors of the LexisNexis®... Read More

Trust Law: The Fiduciaries’ Investment Responsibility
Posted on 11 May 2011 by California Trust Litigation

By John A. Hartog This is part of our series of posts written by John A. Hartog of John A. Hartog, Inc. in Orinda, Calif., and Shirley L. Kovar of Henderson Caverly Pum Charney LLP, in San Diego, Calif., co-authors of the LexisNexis® Matthew... Read More

You’re POA For Mom/Dad And They Have a Trust… Can You Change The Trust?
Posted on 8 Mar 2011 by Michael D. Bonasera

This question comes up frequently... Someone is the power of attorney for someone else, let's say mom or dad, and the POA wants to change mom or dad's trust (in their capacity as power of attorney) to conform to some new wish of mom or dad... Read More

Ask Liza: Creditor’s Claims and Trust Administration
Posted on 5 Nov 2014 by Liza Weiman Hanks

By Liza Weiman Hanks Dear Liza: I am the successor trustee of my parents trust. The have both passed and I was told before I disburse the assets I need to advertise a Notice to Creditors. How long and how many times do I need to advertise? Since... Read More

North Carolina Estate Planning Blog – December 21, 2011: IRS Requests Comments on Trust Decanting
Posted on 21 Dec 2011 by Gregory Herman-Giddens

By Greg Herman-Giddens The IRS is requesting comments on the tax implications of trust "decanting," which refers to transfers by a trustee of all or a portion of the principal of an irrevocable trust to another irrevocable trust. Specifically... Read More

When a Crummey Trust is a Good Thing
Posted on 26 Sep 2011 by Deirdre R. Wheatley-Liss

Usually "crummy" and "tax law" make you think of people in orange jumpsuits in white collar penitentiaries. But not so with the so-called "Crummey" trust, a work-horse in the estate planning stable. The Wall Street Journal... Read More