Wills, Trusts and Probate Law

Probate attorneys handling wills, trusts, and estate administration must typically advise their clients on matters such as beneficiary designation, how to form a life estate in property, what will happen to property if your client fails to make an estate plan, and more. FindLaw’s Corporate Counsel Center Law Library has law articles written to help you better understand specific estate planning techniques and when to consider forming a trust on your client’s behalf. If your client needs a living will or an advance health care directive, click on the articles below to help inform your research and learn the requirements of each state, such as the number of witnesses necessary and who can be designated as a health care surrogate.

Law Library

Wills, Trusts and Probate Law Articles

Canadian Income Trusts: An Alternative to Liquidity for US Businesses

During 2002, a number of US businesses seeking liquidity for their shareholders or funding for other needs accessed the Canadian markets through offerings by "income trusts"Â–and found capital not available in the US markets. The Canadian public ...
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Change in Ohio Taxation of Electing Small Business Trusts

In recent years many shareholders of Ohio-based S corporations have taken advantage of a tax planning structure using grantor trusts which obtained electing small business trust ("ESBT") status for federal income tax purposes. The shareholder would ...
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Changes in Probate Laws: What They Are and What They Mean for You

In 1993 and again in 1995 attempts to change probate laws and expedite the probate process were made; however, unsuccessful. Finally, in 1997, in an effort to bring Nevada laws in tune with the Uniform Probate Code, a bill was passed, which became ...
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Charitable Giving Alternatives

1. There are numerous ways to accomplish charitable giving. These include: Inclusion of charities as beneficiaries in a generation-skipping "dynasty" trust.2. The challenge is to pick the technique that best accomplishes the family.s charitable and ...
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Charitable Giving and Planned Gift Programs: Ten Points to Remember

Every well-run charitable organization is at any point in time in the midst of some phase of a capital campaign. Board members and other volunteers assisting in the identification and cultivation of prospective donors are the critical participants ...
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Charitable Giving and Tax-Exempt: Organizations Handbook

This book was prepared by our tax lawyers and is designed to be a handy reference for tax professionals, financial advisors, development personnel, and others involved in charitable giving. Although corporations make substantial charitable ...
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Charitable Giving and Taxes

If a charity is classified as a private foundation (not an operating foundation) the tax rules for gifts and bequests to it may be different as compared to a gift to a public charity. For more information see the summary of the tax rules on the ...
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Charitable Lead Trusts can Provide Great Benefits

A Charitable Lead Trust ("CLT") is an often overlooked estate planning technique that, given the right circumstances, can be very beneficial. A CLT is a trust that provides income for a set term (or for a term of the grantor's life) to one or more ...
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Charitable Remainder Trusts

Charitable Remainder Trusts can be used as a substitute for, or a supplement to a retirement plan. In the simplest case a client transfers highly appreciated property to a charitable remainder trust, reserving substantial payments for life and the ...
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China’s Telecommunications Industry: The New Ministry of Information Industry (MII) and Foreign Investment Opportunities

In March 1998, the 9th National People's Congress of the People's Republic of China announced an institutional reorganization of the various ministries, reducing the total number from 40 to 29. The NPC retained 27 of the original ministries and ...
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