321
Showing all 3 results
-
Estate Planning Red Flag – You’re splitting gifts with your spouse
July / August 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 321
Abstract: The annual gift tax exclusion allows a person to transfer up to $15,000 per beneficiary gift-tax-free. One can double the exclusion to $30,000 per beneficiary if an election is made to split the gifts with a spouse. This brief article explains why it’s important to understand the rules surrounding gift-splitting to avoid unintended — and potentially costly — consequences.
-
Estate Planning Red Flag – Your will contains a formula clause
July / August 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 321
Abstract: Now that the federal estate tax exemption has been set permanently at an inflation-adjusted $5 million (currently, $5.25 million), fewer people are subject to federal estate tax. But that doesn’t mean estate planning is any less important. Out-of-date formula clauses, in particular, can create unwelcome surprises. This article shows how an outdated plan can end up effectively disinheriting the very person it’s supposed to benefit.
-
CLB Quickcase – St. Joseph’s Condominium Assn. v. Pacific Insurance – Condo water damage may give contractors a sinking feeling
May / June 2009
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 321
Abstract: This brief article covers a recent Louisiana case that could mean bad news for contractors looking to avoid being named in water penetration litigation.