In the Matter of the Medical Assistance Pooled Special Needs Trust of Scott Hewitt (Iowa 2023), the State Medicaid agency…
IRS Notice 2023-30 set forth the safe harbor language for extinguishment and boundary line adjustment clauses required by y §…
Gregory Hall created a trust for his children. He also made gifts to his children prior to his death, including…
On March 24, 2023, the United States District Court for the Middle District of Florida ruled in Securities and Exchange…
In Walsh v. Bowen (Ga. App. 2023), the Court considered whether an inter vivos gift to a 529 account was…
An easy way to think about trusts is to consider the example of a delivery truck. A delivery truck driver…
The Will must be signed by the testator Under O.C.G.A. § 53-4-20, the testator (who must be at least 14…
As of this writing, the following pooled trusts are authorized by the Department of Community Health to provide trust services…
H.R. 2617, commonly known as the Consolidated Appropriations Act, 2023 (which includes the SECURE Act 2.0), amended provisions in the…
What is a Will? A Will, also known as a Last Will and Testament, is a document stating how your…