IRS Notice 2023-30 – Safe Harbor Deed Language in Conservation Easements

2 years ago

IRS Notice 2023-30 set forth the safe harbor language for extinguishment and boundary line adjustment clauses required by y ยง…

Why performance is not a good indicator when selecting a financial advisor

2 years ago

David E. Hultstrom, President of Financial Architects, recently explained why past-performance is not a great way to evaluate financial advisors.…

Excel File Was Evidence of Advancement

2 years ago

Gregory Hall created a trust for his children. He also made gifts to his children prior to his death, including…

VA Announces Legal and Financial Planning Services are Now Available for Family Caregivers

2 years ago

On April 25, 2023, the VA issued the following announcement: The Caregiver Support Program (CSP) is introducing a new nationwide…

Biden Whitehouse Issues Executive Order to Increase Access to Care and to Support Caregivers

2 years ago

On April 18, 2023, the Biden Whitehouse issued an Executive Order on Increasing Access to High-Quality Care and Supporting Caregivers.…

Failure to Admit Evaluator’s Report Required Reversal of Conservatorship Order

2 years ago

Ms. Humprey was a hospital patient and the University of Tennessee Medical Center filed a petition for Conservatorship. The petition…

Are Pooled Special Needs Trusts Subject to SEC Regulation?

2 years ago

On March 24, 2023, the United States District Court for the Middle District of Florida ruled in Securities and Exchange…

What’s Constitutes a Completed Gift? Walsh v. Bowen (Ga. App. 2023)

2 years ago

In Walsh v. Bowen (Ga. App. 2023), the Court considered whether an inter vivos gift to a 529 account was…

Understanding Trusts: Keeping it EZ

2 years ago

An easy way to think about trusts is to consider the example of a delivery truck. A delivery truck driver…

Medicaid Fundamentals – Rights Are Not Changed

2 years ago

One of the most fundamental, but often overlooked issues when planning for - or evaluating - Medicaid eligibility is this:…