Total 457 Posts
When making testamentary or inter vivos gifts, parents sometimes want to ensure that provision is made for the spouses of their children, whether it is by including such individuals as potential beneficiaries of trusts or as recipients of outright gifts. ….
Specificity Matters: Defining “Spouses” for Estate Planning Purposes Continue Reading »
Estate Administration, Estate Planning, Spouse, WillsSome fancy footwork may be required to get one last shot at using the remaining capital gains exemption where the deceased’s intention is to transfer his or her assets to a spouse.
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Capital Gain Exemption on the Terminal T1 Return Continue Reading »
Estate Planning, Executors, Small Business, WillsPaul Penna, millionare and founder of Agnico-Eagle Gold Mines Ltd., had a good Estate plan but he made one critical mistake…..
Friendship is like money, easier made than kept Continue Reading »
Estate Litigation, Estate Planning, Executors, In the News, Passing Of Trustees’ and Executors’ Accounts, Trustee, Trusts, WillsA change in personal circumstances, however drastic and life changing, does not necessarily have the legal significance or effect that clients expect. The most obvious, yet less known example of this is separation and marriage…..
Marriage, Separation and Divorce Continue Reading »
Estate Planning, Executors, Willsre we in danger of reducing complex community organizations to caricatures, ignoring public benefit in our rush to look at fundraising costs and operating reserves?….
What charity ratings really tell us Continue Reading »
Estate Planning, Philanthropy/Charitable Giving, Wills