In the current financial times in which we live, where often times the structure of the family is complex, it has become increasingly prevalent that siblings or half-siblings and on some occasions, cousins will get into significant conflicts...
In February of 2009, during the height of the residential foreclosure crisis, this column discussed the federal Protecting Tenants at Foreclosure Act (the “Protecting Tenants Act”). That federal law was meant to provide some protection to tenants...
There is a unique interaction between estate taxation and family law which has arisen as a result of the portability election for estate taxes which was enacted several years ago.
Portability is the concept of allowing a surviving spouse to...
Imagine that a listing agent meets with a property owner about potentially listing the owner’s property for sale. During the meeting, the owner reveals that he recently signed and recorded a deed transferring the property to his daughter. Can the...
An often overlooked technique when it comes to family planning is the interfamily loan. For a number of years, the primary focus with respect to transfers between family members was the potential tax for gift and estate tax purposes which could be...
The Servicemembers’ Civil Relief Act (“SCRA”) is a powerful shield protecting military servicemembers against overreaching by creditors. The United States Supreme Court has opined that the SCRA should be read “with an eye friendly to those who...
Over the last several years, we have seen a significant, perhaps even a sea-, change in the estate planning environment. For many years, practitioners were focused on transfer taxes as the tax rates were high and the exemptions were low. Then,...
We are now in an environment where we have far greater options when transferring property than was the case thirty years ago. In addition to the traditional probate process, either with or without a Will to heirs, we currently have a variety of...
Developments across the country in recent years put into question the financial viability of establishing mitigation banks that provide compensatory mitigation for unavoidable impacts to waters of the United States that are permitted under Section...
Beyond doubt, Erin Andrews was emotionally injured by the conduct of Mr. X when he surreptitiously altered Ms. Andrews’ hotel room door peephole so that he could video her o’natural and then publish the video on the internet. Ms. Andrews was a...