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As the damage from the subprime lending meltdown spreads, the question is not Who will suffer losses? but Who will be legally responsible when the inevitable lawsuits follow? There may be some surprises.
Every one has heard of the phrase “proof beyond a reasonable doubt.” But there are three primary standards of proof: preponderance of evidence; clear and convincing evidence; and reasonable doubt.
The rule of law prevails over the demands of politics
International clients living in the United States face a number of Estate Planning challenges. For the unwary, a lack of planning can lead to disaster. In this article, attorney John C. Martin discusses four traps for the unwary expatriate who passes through, lives, or works in the United Sates.
What is an irrevocable life insurance trust (“ILIT”) and why would it be useful to me? This article explores the upsides and downsides of the “ILIT.” In this article, attorney John Martin concludes that an ILIT is both a cost-effective and powerful tool for providing liquidity, paying estate tax, avoiding Generation Skipping Transfer Tax (GSTT), protecting beneficiaries from creditors, and for business owners, keeping a business in the family.
A Senate bill would allow the unused portion of the first-to-die’s estate tax exemption to be used by the second-to-die spouse. This eliminates the primary reason for most estate planning trusts. The bill makes other important estate planning changes, and makes permanent many of the existing rates and tax benefits outside of the estate planning area that are scheduled to sunset. As expected, outside of the estate planning changes, those making more than $171,550 will not get these tax goodies.
As part of the fallout from the Supreme Court’s eBay decision, trial courts must make separate non-jury findings regarding post-verdict damages when a permanent injunction is not granted. Under this recent case, all other things being equal, the royalty rate will always be higher than what the jury found.
Should you consider handing over your keys back to the bank?
In 1969 the Arizona Court of Appeals decided Thompson v Harris.1 Thompson the famous (or infamous) welding shop case, dramatically illustrates the traditional rule that a landlord has no duty to one tenant to correct the nuisance activities of another.
Your Last Will and Testament should empower your executor to elect to distribute any beneficiary’s bequest under your Will into a Special Needs Trust, thereby preserving the bequest.