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Cove Estate Planning Lawyer, Oregon

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Includes: Gift Taxation

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1-3 of 3 matches. Page 1 of 1  

Jonel K Ricker

Lawsuit & Dispute, Agriculture, Estate Planning, Personal Injury
Status:  In Good Standing           Licensed:  45 Years
CONTACT
901 Washington Ave, La Grande, OR 97850
Profile LAWPOINTS™22/100
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Kenneth A Bardizian

Real Estate, Wills & Probate, Criminal, Corporate
Status:  Retired           Licensed:  52 Years
CONTACT
2015 1St St, Baker City, OR 97814
Profile LAWPOINTS™22/100
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J. David Coughlin

Personal Injury, Business, Real Estate, Estate Planning
Status:  In Good Standing           
CONTACT
1650 Dewey Ave, Baker City, OR 97814
Profile LAWPOINTS™20/100
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Easily find Cove Estate Planning Lawyers and Cove Estate Planning Law Firms. For more attorneys, search all Estate areas including Trusts, Wills & Probate and Power of Attorney attorneys.

LEGAL TERMS

QDOT TRUST

A trust used to postpone estate tax when more than the amount of the personal federal estate tax exemption is left to a non-U.S. citizen spouse by the other spo... (more...)
A trust used to postpone estate tax when more than the amount of the personal federal estate tax exemption is left to a non-U.S. citizen spouse by the other spouse. QDOT stands for qualified domestic trust.

GROSS ESTATE

For federal estate tax filing purposes, the total of all property owned at death, without regard to any debts or liens against the property or the costs of prob... (more...)
For federal estate tax filing purposes, the total of all property owned at death, without regard to any debts or liens against the property or the costs of probate. Taxes are due only on the value of the property the person actually owned (the net estate) plus the amount of any taxable gifts made during life. In a few states, the gross estate is used when computing attorney fees for probating estates; the lawyer gets a percentage of the gross estate.

DEVISEE

A person or entity who inherits real estate under the terms of a will.

PREDECEASED SPOUSE

In the law of wills, a spouse who dies before the will maker while still married to him or her.

ACCUMULATION TRUST

A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nic... (more...)
A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nick's benefit but stipulates that Nick will not get a penny until he gets a Ph.D. in French; Nick is the beneficiary of an accumulation trust.

ANCILLARY PROBATE

A probate proceeding conducted in a different state from the one the deceased person resided in at the time of death. Usually, ancillary probate proceedings are... (more...)
A probate proceeding conducted in a different state from the one the deceased person resided in at the time of death. Usually, ancillary probate proceedings are necessary if the deceased person owned real estate in another state.

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.'

BEQUEATH

A legal term sometimes used in wills that means 'leave' -- for example, 'I bequeath my garden tools to my brother-in-law, Buster Jenkins.'

EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA)

A federal law passed to protect pension rights. ERISA: sets minimum standards for pension plans, guaranteeing that pension rights cannot be unfairly denied to o... (more...)
A federal law passed to protect pension rights. ERISA: sets minimum standards for pension plans, guaranteeing that pension rights cannot be unfairly denied to or taken from a worker provides some protection for workers in the event certain types of pension plans cannot pay the benefits to which workers are entitled, and requires that employers provide full and clear information about employees' pension rights, including the way pension benefits accumulate, how the company invests pension funds, and when and how pension benefits can be collected.

SAMPLE LEGAL CASES

Connall v. Felton

... a friend. The deed stated that "[t]he true and actual consideration paid for this transfer is $-0-; estate planning." The decedent had the deed notarized at a title insurance company and then recorded the deed. Plaintiff learned ...

LANDAUER v. LANDAUER

... that defendants had acted in concert to exercise undue influence over Henry and Gertrude in a manner that induced them to sell the farm for less than its fair market value under terms that they did not comprehend and that were inconsistent with their estate planning objectives. ...

Landauer v. Landauer

... that defendants had acted in concert to exercise undue influence over Henry and Gertrude in a manner that induced them to sell the farm for less than its fair market value under terms that they did not comprehend and that were inconsistent with their estate planning objectives. ...

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