The court giveth, and the court taketh away. Continue reading
CEB: What is your practice area and how did you choose it?
Agnieszka: I practice exclusively in the area of trusts and estates. My practice includes estate planning, probate, and trust administration. Our firm doesn’t, however, represent clients in trust and estate litigation matters. My interest in this field started in law school. I chose a tax concentration while at UC Hastings (I knew I wasn’t going to be a litigator). When I began practice, I was fortunate to work at a full service law firm where I was given the opportunity to explore various practice groups. I quickly realized that trusts and estates was the area in which I wanted to specialize.
CEB: What do you like best and least about practicing law? Continue reading
When you’re preparing a will or trust for someone for whom capacity might later be raised as an issue, you have a potentially powerful tool that can help avoid later disputes: video. There’s nothing like a judge seeing a competent person discussing the disposition of his or her estate to knock the wind out of claims of incapacity. Continue reading
The tragic death of actor Philip Seymour Hoffman has given us an opportunity to consider his estate planning, with lessons and strategies for the rest of us. Continue reading
Updated: The bankruptcy court in In re Sherr (Bankr ND Cal, Sept. 27, 2016, No. 16-10283) 2016 Bankr Lexis 3521 has held that the exemption for “retirement funds” applies to inherited IRAs under California law.
The law says that retirement funds are exempt property in bankruptcy, but the Supreme Court has held that this exemption doesn’t apply to inherited IRAs. End of story? Not quite. Continue reading
Good news, bad news. The Tax Court has approved a gift tax avoidance scheme, but there’s a catch. Continue reading
Estate planners are taking a second look at portability—the use of a deceased spouse’s lifetime exclusion by the surviving spouse—now that the law on this subject has been made permanent. Continue reading
Is a revocable trust—sometimes called “a living trust”—right for you or your client? Continue reading
For every parent, the most important function of his or her will is the nomination of a guardian for minor children. Continue reading