Blog
Settlor's Intent
Effectuating a settlor’s intent is supposed to be a primary guiding principle of trust law. For centuries, courts have stated that their primary purpose in a trust case is to give effect to the “settlor’s
IMPORTANT *** THE SECURE ACT
***If your Estate Plan contains significant Retirement Assets and you have a trust in place Please call 513-351-1525 so I can review your plan to see what changes may be necessary. THE SECURE ACT effective as of
Trump's Estate Tax Sunset
Estate and gift tax planning were among the many areas of tax law impacted by the Tax Cuts and Jobs Act (the “ACT”), which took effect on January 1, 2018. In 2017 the lifetime gift and estate tax exemption amount
Spendthrift - Fahey Banking Co. v Carpenter
Fahey Banking Co. v. Carpenter, 2019-Ohio-679 Trial court's Civ.R. 12(B)(6) dismissal on motion of trustee of a spendthrift trust in action brought by creditor bank to collect future required distributions to
HB 595 - NEW LAW to Improve Probate
PROBATE OMNIBUS BILL (H.B. 595) House Bill 595 is known as the Probate Omnibus Bill and includes a number of noteworthy proposals, including the following: Allowing the creator of a trust to require that disputes
Trump's Estate Tax
On December 20th, 2017 Congress passed the "Tax Cuts and Jobs Act", which become law on January 1, 2018. The new exemption more than doubled the previous year’s estate tax exemption of $5,490,000 per individual to
Online Taxation
Supreme Court premits the Taxation of Online Sales by Out-of-State Companies The U.S. Supreme Court has given state and local governments the rightto impose sales taxes on out-of-state sellers,