Darren Lund

Pre-Conception Parentage Agreements

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Over my past several blogs I have looked at the new rules for determining parentage introduced in the All Families Are Equal Act (Parentage and Related Registrations Statute Law Amendment), 2016, S.O. 2016, c. 23 (“Act”), since it is important for estate planners to understand and appreciate the variety of family structures that our clients, and their intended beneficiaries, may have. The final component of the new parentage rules I….

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Estate Planning

MULTIPLE WILLS: PART 3

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In this installment of my blogs on multiple wills (for probate planning) I will focus on the important issue of defining the assets that will be governed by the Primary and Secondary Wills. As in my prior blogs, I will use the term “Primary Will” to refer to the will that is intended to be probated and “Secondary Will” to refer to the will that is not intended to be probated…..

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Estate Planning, Wills

NEW TAX MEASURES RELATED TO DISABILITY PLANNING

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In my last blog I began a discussion of multiple wills. I will continue that discussion in my next blog. For today’s blog, I will focus on two recently-announced tax measures that relate to planning for persons with disabilities. The measures were included in the legislative proposals relating to the Income Tax Act (“ITA”) released on September 16, 2016…..

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Tax Issues
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