Estate Planning

Marriage, Living in Sin and Common Law Marriage

Obviously, if you follow the law, get a license and have the event officiated, you're married. See O.C.G.A. § 19-3-1…

2 years ago

Elder Law Mishmash June 2023

The following is a mishmash of information on various Elder Law, Special Needs Law, and Estate Planning issues. It also…

2 years ago

Court Cannot Substitute its Judgment for SNT Trustee’s Judgment as long as the Trustee Act Within Proper Limits

In McGee v. State Dep't of Health Care Servs., 2023 Ca. App. LEXIS 409 (Cal. Ct. App., 3d Dist. 5/24/2023),…

2 years ago

Transfer to Trust Subject to Medicaid Transfer Penalty

In Henderson v. Dept. of Health and Human Services (May 18, 2023), a Medicaid applicant transferred significant resources, including the…

2 years ago

State’s contigent interest in pooled trust sub-account ends when master trust retains funds, not when it uses them

In the Matter of the Medical Assistance Pooled Special Needs Trust of Scott Hewitt (Iowa 2023), the State Medicaid agency…

2 years ago

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

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

2 years ago

Excel File Was Evidence of Advancement

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

2 years ago

Are Pooled Special Needs Trusts Subject to SEC Regulation?

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

2 years ago

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

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

2 years ago

Understanding Trusts: Keeping it EZ

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

2 years ago