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Abraham Michelson
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203 North Lasalle Street Suite 2100 Chicago, IL 60601Â» view map
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1. Abraham Michelson Chicago, IL
  Attorney at Law - Illinois, 2013
  Thomas Cooley, JD, 2004
2. AboutAbraham Michelson
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Scott A. Kissinger

Estate Planning

Status: In Good Standing

CONTACT

703 5th Avenue, Eau Claire, WI 54702

Ernest O. Hanson

Estate Planning, Real Estate

Status: In Good Standing

FREE CONSULTATION

CONTACT

505 King Street, La Crosse, WI 54602

Evan Scott Holder

Municipal, Estate Planning, Estate, Contract, Traffic

Status: In Good Standing

CONTACT

108 W Main Street, Arcadia, WI 54612

Mark R. Franklin

Estate, Lawsuit & Dispute, Real Estate, Collection, Wills & Probate

Status: In Good Standing

CONTACT

23664 Washington St, Independence, WI 54747

Roger M Hillestad

Real Estate, Wills & Probate, Trusts, Criminal

Status: In Good Standing Licensed: 37 Years

CONTACT

308 3rd Ave W, Durand, WI 54736

Frederic James Berns

Landlord-Tenant, Traffic, Lawsuit & Dispute, Estate

Status: In Good Standing Licensed: 53 Years

CONTACT

18472 Hobson Street, Whitehall, WI 54773

Melissa C. Emerson

Defect and Lemon Law, Wills & Probate, Trusts

Status: In Good Standing

CONTACT

3980 Lila Ln, Eau Claire, WI 54701

Colleen Cowles

Estate

Status: Suspended Licensed: 41 Years

CONTACT

3437 Remington Road, Eau Claire, WI 54703

Raymond James French

Municipal, Wills & Probate, Estate Planning, Credit & Debt

Status: In Good Standing Licensed: 12 Years

CONTACT

3103 Ellis Street, Eau Claire, WI 54701

Jeffrey Wayne Hart

International, Government, Estate, Business

Status: In Good Standing Licensed: 32 Years

CONTACT

3203 Sherman Street, Eau Claire, WI 54701

800-923-0641

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LEGAL TERMS

GRANTOR RETAINED INCOME TRUST

Irrevocable trusts designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for ... (more...)

Irrevocable trusts designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for a period of years. When the trust ends, the property goes to the final beneficiaries you've named. These trusts are for people who have enough wealth to feel comfortable giving away a substantial hunk of property. They come in three flavors: Grantor-Retained Annuity Trusts (GRATs), Grantor-Retained Unitrusts (GRUTs) and Grantor-Retained Income Trusts (GRITs).

INTESTATE

The condition of dying without a valid will. The probate court appoints an administrator to distribute the deceased person's property according to state law.

TITLE COMPANY

A company that issues title insurance.

AB TRUST

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of... (more...)

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of the property goes to the beneficiaries named in the trust -- commonly, the grown children of the couple -- with the crucial condition that the surviving spouse has the right to use the property for life and is entitled to any income it generates. The surviving spouse may even be allowed to spend principal in certain circumstances. When the surviving spouse dies, the property passes to the trust beneficiaries. It is not considered part of the second spouse's estate for estate tax purposes. Using this kind of trust keeps the second spouse's taxable estate half the size it would be if the property were left directly to the spouse. This type of trust is also known as a bypass or credit shelter trust.

PUBLISHED WORK

An original work of authorship that is considered published for purposes of copyright law. A work is 'published' when it is first made available to the public o... (more...)

An original work of authorship that is considered published for purposes of copyright law. A work is 'published' when it is first made available to the public on an unrestricted basis. It is thus possible to display a work, or distribute it with restrictions on disclosure of its contents, without actually 'publishing' it. Both published and unpublished works are entitled to copyright protection, but some of the rules differ.

FAMILY POT TRUST

See pot trust.

CERTIFICATION OF TRUST

See abstract of trust.

TRUST CORPUS

Latin for 'the body' of the trust. This term refers to all the property transferred to a trust. For example, if a trust is established (funded) with $250,000, t... (more...)

Latin for 'the body' of the trust. This term refers to all the property transferred to a trust. For example, if a trust is established (funded) with $250,000, that money is the corpus. Sometimes the trust corpus is known as the 'res,' a Latin word meaning 'thing.'

GENERATION-SKIPPING TRANSFER TAX

A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 ... (more...)

A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 million in a generation-skipping trust free of this tax. The GSST is imposed when the middle-generation beneficiaries die and the property is transferred to the third-generation beneficiaries. Every dollar over $1 million is subject to the highest existing estate tax rate--currently 55%--at the time the GSTT tax is applied.

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Alma Estate Lawyer, Wisconsin

Sponsored Law Firm

The Michelson Law Office

SPONSORED LAWYERS

Scott A. Kissinger

Ernest O. Hanson

Evan Scott Holder

Mark R. Franklin

Roger M Hillestad

Frederic James Berns

Melissa C. Emerson

Colleen Cowles

Raymond James French

Jeffrey Wayne Hart

TIPS

LEGAL TERMS

GRANTOR RETAINED INCOME TRUST

INTESTATE

TITLE COMPANY

AB TRUST

PUBLISHED WORK

FAMILY POT TRUST

CERTIFICATION OF TRUST

TRUST CORPUS

GENERATION-SKIPPING TRANSFER TAX

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