Elder Law

Gift Tax Planning

A recent Forbes article by Matthew Erskine, 2022 Transfer Tax Update, suggests that now is the time to make gifts…

3 years ago

Gross Income Used to Determine Whether Qualified Income Trust is Necessary (Ohio)

In Merritt v. Ohio Department of Job and Family Services, Case No. CA2021-04-044 (12/27/2021), Jerome Merrit applied for Ohio nursing…

3 years ago

Form: Guardian’s Personal Status Report

Guardians must file a personal status report within sixty (60) days after appointment, and then annually, reporting the ward's location,…

3 years ago

Form: Conservator’s Annual Return (or Final Return)

Initially, a conservator must file an inventory and asset management plan within 60 days after appointment. Each year a conservator…

3 years ago

Form: Petition to Appoint Successor Executor

Sometimes the original executor can no longer serve. The following form may be used to petition the Probate Court for…

3 years ago

Form: Renunciation From Executorship

If the person named as Executor in a Last Will and Testament does not wish to serve, most Probate Court…

3 years ago

Form: Estate Inventory

Unless the applicable Probate Court requires a different form, the following form may be used when preparing an estate inventory…

3 years ago

Form: Petition for Authority to Open Safety Deposit Box

The following form may be used when seeking authority to open a safety deposit box after a decedent's death to…

3 years ago

Form: Heirs Determination Worksheet

When you file a Petition to Probate a Will or for Letters of Administration, you must give notice to the…

3 years ago

Form: Affidavit When Will is not Self-Proved and Witnesses Cannot Be Located

In Georgia, a Will must be self-proved or the witnesses to the Will must either sign written witness interrogatories or…

3 years ago