Trusts

Fear: Why People Do What They Do

Fear is a powerful motivator. The Bible tells us to fear not. Stonewall Jackson (and others) are attributed as having…

1 year ago

Why People Do What They Do?: Honoring Traditions

Tradition can be a powerful motivator. Traditions can be like laws, meaning the group following them will not accept any…

1 year ago

Why People Do What They Do?: A Desire for Certainty

This is the first in a series of posts exploring why people do what they do. In this post, we're…

1 year ago

IRS says “Wait a Minute” on Stepping-up Basis for Assets in Irrevocable Trust

Until recently, the IRS has said little (if anything) regarding whether assets the beneficiary of an irrevocable trust receives get…

2 years ago

Approving Settlements for Minors

In April, 2022, we reported that HB 620 altered how settlements for minors can be approved under O.C.G.A. ยง 29-3-3,…

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

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