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Wills, Trusts & Estates Prof…

Wills, Trusts & Estates Prof Blog

By Texas Tech University School of Law Professor Gerry W. Beyer.

http://lawprofessors.typepad.com/trusts_estates_prof/

May 20
IRS Limits Material Participation by Non-Grantor Trust

IRS Limits Material Participation by Non-Grantor Trust

In a recent Technical Advice Memorandum (TAM), the IRS limited “the circumstances in which a complex, non-grantor trust can materially participate in the activities of an S corporation.” The IRS concluded that only time spent by a…
May 20
Tips on Having a Successful Family Meeting

Tips on Having a Successful Family Meeting

Family meetings are common after a medical crisis, but they can also be invaluable in resolving complicated financial issues as well as legal planning for elderly family members. Here are some tips on starting, and getting the most out of,...
May 20
Same-Sex Couples Face Challenges in Determining Whether Spouses Qualify as Trust Beneficiarie

Same-Sex Couples Face Challenges in Determining Whether Spouses Qualify as Trust Beneficiarie

Spouses often use trusts to pass monetary benefits to the other spouse, but the law is often unclear on whether same-sex spouses can become the beneficiary of their partner’s trust. If the Supreme Court finds the Defense Against Marriage…

Rank this Week: 18

Florida Estate Planning Lawyer…

Florida Estate Planning Lawyer Blog

Covers estate planning, probate, taxes, elder law, business law and employment law issues. By David M. Goldman.

http://www.floridaestateplanninglawyerblog.com/

May 14
The Advantages of Living Trusts: 6 Ways a Living Trust can Benefit Your Estate Plan

The Advantages of Living Trusts: 6 Ways a Living Trust can Benefit Your Estate Plan

Probate can have the reputation of being a nightmare, and many hate the idea of going through this process. If the idea of transferring your assets through probate daunts you, then you will be happy to know that living trusts can avoid…
May 9
The Future of Estate Planning: The Multigenerational Life Plan

The Future of Estate Planning: The Multigenerational Life Plan

Over the last year I worked with an intern in our office of a Law Review article for Texas Tech University. This article describes problems with current estate planning and takes the premise that most estate planners have become lazy because…
May 9
3 Important Reasons to Use an Estate Planning Attorney to Create a Durable Power of Attorney

3 Important Reasons to Use an Estate Planning Attorney to Create a Durable Power of Attorney

A Durable Power of Attorney (DPA) allows you, the "principal", to designate someone, the "agent", to act on your behalf. Depending on the DPA, your agent will have authority to oversee your financial affairs or your medical treatment. Having…

Rank this Week: 195

JOTWELL - The Journal of Things We…

JOTWELL - The Journal of Things We Like (Lots)

Edited by University of Miami School of Law Professor Michael Froomkin, The Journal of Things We Like (Lots)–JOTWELL–invites law professors to join us in filling a telling gap in legal scholarship by creating a space where legal academics will go to identify, celebrate, and discuss the best new legal scholarship.

http://jotwell.com/

May 20
The Care and Feeding of Sticky Defaults in Information Privacy Law

The Care and Feeding of Sticky Defaults in Information Privacy Law

Lauren Willis, When Nudges Fail: Slippery Defaults, 80 U. Chi. L. Rev. ___ (forthcoming 2013) available at SSRN.Paul OhmIf Jotwell is meant to surface obscure gems of legal scholarship, which might go unnoticed otherwise, I might be missing…
May 17
The Brave New World of Identification

The Brave New World of Identification

Margaret Hu, Biometric ID Cybersurveillance, 88 Indiana L.J.__ (forthcoming 2013), available at SSRN.Mary FanThe memory seems almost quaint. While waiting with prosecutors in the hallway between indictments, an excellent customs…
May 15
Celebrating Federal Civil Rulemaking

Celebrating Federal Civil Rulemaking

Lonny Hoffman, Rulemaking in the Age of Twombly and Iqbal, U.C. Davis L. Rev. (forthcoming, 2013) available at SSRN.Brooke D. ColemanThe Federal Rules of Civil Procedure are 75 years old this year. Imagine a fete thrown in their honor-mini…

Rank this Week: 344

Florida Probate Litigation

Covers corporate trustees, compensation disputes, contested guardianship proceedings, creditors' claims, homestead litigation, will construction litigation, and trust and estates litigation. By Juan C. Antunez.

http://www.flprobatelitigation.com/

May 10
4th & 2d DCA on "in camera" review of privileged documents in probate litigation

4th & 2d DCA on "in camera" review of privileged documents in probate litigation

If you're an estate planner, it's only a matter of time until someone asks you to turn over a deceased client's estate planning file. Don't automatically say "yes," you'd be surprised (horrified!) by the ethical traps lurking in this…
Apr 25
5th DCA: Does inter vivos gift of stock automatically fail if stock certificate remained registered in donor's name at death?

5th DCA: Does inter vivos gift of stock automatically fail if stock certificate remained registered in donor's name at death?

Welch v. Dececco, --- So.3d ----, 2012 WL 5969623 (Fla. 5th DCA November 30, 2012) When and "if" a gift actually occurs can be a tricky, fact-intensive issue to decide. A few years ago I wrote here about a contested gift by former major…
Apr 22
AAA's new Wills and Trusts Arbitration Rules and Mediation Procedure

AAA's new Wills and Trusts Arbitration Rules and Mediation Procedure

As end users of Florida's court system, trusts and estates lawyers know all too well the negative consequences of an underfunded judiciary. What may not be as clearly apparent is that our clients do have the power to largely "opt…

Rank this Week: 345

The Probate Lawyer Family Feud…

The Probate Lawyer Family Feud Blog

Covers celebrity and true case stories on probate litigation. By Andrew Mayoras.

http://www.probatelawyerblog.com/

May 14
No Happy Mothers Day: Kobe Bryant Disputes Mother In Lawsuit

No Happy Mothers Day: Kobe Bryant Disputes Mother In Lawsuit

Kobe Bryant, long-time Los Angeles Laker and future Hall-of-Famer, is in a bitter feud with his own mother over ownership of memorabilia worth more than $1.5 million. He’s locked in a he-said, she-said dispute about whether he gave the…
May 9
Amanda Bynes' Comeback Could Begin With A Guardianship

Amanda Bynes' Comeback Could Begin With A Guardianship

Amanda Bynes came into the public eye as one of Nickelodeon’s sweethearts. Now friends and colleagues are so worried about her recent erratic behavior that they have been begging for police intervention. Her former publicist, Jonathan…
Apr 22
Kim Kardashian Settles Divorce Case With Kris Humphrie

Kim Kardashian Settles Divorce Case With Kris Humphrie

Not many people -- even celebrities -- can claim a record as impressive as Kim Kardashian and Kris Humphries. The marriage: 72 days. The divorce: 536 days. But, it's finally over. And according to reports, it was Kris Humphries who caved at…

Rank this Week: 510

Utah Estate Planning

Covers estate planning, probate, trusts and wills in Utah. By Jason C. Hunter.

http://www.utahestateplanning.typepad.com/

May 20
Recordkeeping Key When Caring for Senior Parent

Recordkeeping Key When Caring for Senior Parent

The biggest lesson? Contracts, invoices, and good record-keeping are as important with family or related parties as anywhere else. In fact, perhaps there’s a bigger reason for being scrupulous with family and related parties: to save…
May 17
Charging Order Challenge

Charging Order Challenge

Doubtless a large motivation behind the formation of many LLCs, as with Limited Partnerships (“LPs”) is that an LLC has so-called “charging order protection”… The charging order is widely misunderstood, so let me try to explain it.…
May 16
IRS Getting Greedy Over Old “Gifts”?

IRS Getting Greedy Over Old “Gifts”?

In 1972 … Sumner Redstone, who wasn’t yet a global media mogul, made a taxable gift to his children and failed to file a return. At least that’s what the Internal Revenue Service is maintaining 41 years later. The IRS told Redstone…

Rank this Week: 611

North Carolina Estate Planning…

North Carolina Estate Planning Blog

Covers legal issues relating to wealth transfer, asset preservation, probate, and taxation. Published by Greg Herman-Giddens of Trust Counsel, P.A.

http://www.ncestateplanningblog.com/

May 20
Should an Estate Plan be Revised Before or After a Divorce?

Should an Estate Plan be Revised Before or After a Divorce?

We’ve written about the importance of updating your beneficiaries, but when you’re going through a divorce, should you update your estate plan while navigating separation or after the divorce is finalized? If you do not have an…
May 17
Retirement Savings Change Based on Income Projection

Retirement Savings Change Based on Income Projection

The Boston College Center for Retirement Research released a study that involved over 15,000 employees who were offered projections of their retirement income based on potential voluntary contributions. The projections changed the way…
May 15
No NC Tax Reform Bill Yet, Here's the Plan

No NC Tax Reform Bill Yet, Here's the Plan

The North Carolina Senate had announced plans to reveal the new NC tax reform bill in early May. However, the press conference instead produced the outline of a measure that the Senate hopes to turn into a bill later in 2013. Citing pending…

Rank this Week: 627

California Tax Attorney Blog

Covers tax controversies involving the IRS and California Franchise Tax Board, as well as California probate, estate planning matters and business transactions. By Mitchell A. Port.

http://www.californiataxattorneyblog.com/

Dec 29
Gifts Made By Personal Check

Gifts Made By Personal Check

A check written in 2012 that does not clear until 2013 is at risk of being a 2013 gift, not a 2012 gift, since the donor could have stopped payment in 2013 before it cleared. The issue with using checks to make gifts is that until the check…
Nov 22
Tax Humor

Tax Humor

A tax loophole is "something that benefits the other guy. If it benefits you, it is tax reform.'' — Russell B. Long, U.S. Senator “People who complain about taxes can be divided into two classes: men and women.” — Unknown "Like…
Nov 20
How Good Is Your Attorney?

How Good Is Your Attorney?

Martindale-Hubbell Peer Review Ratings just came out with it's rating of me. I have been honored with an "AV Preeminent" rating which is a significant rating accomplishment- a testament to the fact that a lawyer's peers rank him or her at the…

Rank this Week: 661

All About Estates

Covers estates, trusts, tax, litigation, guardianship and elder care.

http://www.allaboutestates.ca/

May 17
The May Long Weekend

The May Long Weekend

So it’s officially here - the first long weekend of the season; the start of the cottage season. What does this mean? It’s the right time to start thinking about some of the considerations related to dealing with the family…
May 16
Parents, Doctor’s Apts and More Question

Parents, Doctor’s Apts and More Question

Have you ever asked your parent how their doctors’ appointment went and didn’t get a very thorough answer?
May 15
Vincent v. Blake, Cassels & Graydon LLP

Vincent v. Blake, Cassels & Graydon LLP

An interesting case on summary judgment and solicitor negligence regarding estate planning.

Rank this Week: 839

San Diego Estate Planning Lawyer…

San Diego Estate Planning Lawyer Blog

Covers estate planning topics such as conservatorship, guardianship, health care and advanced directive, living trusts, and probate. By Law Office of Scott D. Soady, A Professional Corporation

http://www.sandiegoestateplanninglawyerblog.com/

May 20
Why Your Estate Planning Must Include Intellectual Property

Why Your Estate Planning Must Include Intellectual Property

If you're an author, musician, painter or anyone who engages in creative activity for profit, then your California estate planning should include disposition of any intellectual property rights attached to your works. While most copyrights,…
May 17
Understanding the Legal Relationships in a Revocable Living Trust

Understanding the Legal Relationships in a Revocable Living Trust

A revocable living trust is a common estate planning device where a person, called a settlor, transfers his or her assets to a trustee, usually themselves. The settlor can amend or revoke the trust at any point during his or her lifetime. At…
May 11
Who Can Access Your Social Media Accounts After Your Death?

Who Can Access Your Social Media Accounts After Your Death?

Traditionally, California estate planning addresses distribution of real and tangible personal property. But in the Internet age, intangible personal assets such as social media accounts are an essential part of many estates. Google, Facebook…

Rank this Week: 1011

New Jersey Estate Planning &…

New Jersey Estate Planning & Elder Law Blog

Covers business law and planning, elder law, estate planning, and probate and estate administration. By Deirdre Wheatley-Liss.

http://www.njelderlawestateplanning.com/

Apr 2
Love is Lost - And So is Your Inheritance - Divorce Really Ends Thing

Love is Lost - And So is Your Inheritance - Divorce Really Ends Thing

A common plan among our married clients is to leave their property to their spouse, either outright or in trust - oft-referred to as the “I Love You” Will. Sometimes, love is lost and the couple divorces. We recommend our clients…
Mar 25
Personal Injury Damages and Medicaid Liens - SCOTUS Decide

Personal Injury Damages and Medicaid Liens - SCOTUS Decide

You have a horrific accident and are looking at a life of extreme medical care. The accident was caused by another person (drunk truck driver). You get a multi-million dollar award. Does the state that you live in get a…
Mar 25
Personal Injury Damages and Medicaid Leins - SCOTUS Decide

Personal Injury Damages and Medicaid Leins - SCOTUS Decide

You have a horrific accident and are looking a life of extreme medical care. The accident was caused by another person (drunk truck driver). You get a multi-million dollar award. Does the state that you live in get a share? First,…

Rank this Week: 1067

Estate Street

Covers probate and estate and tax planning. By Craig Hughes.

http://estatestreet.blogspot.com/

Jun 6
When Is A Power of Appointment Used?

When Is A Power of Appointment Used?

Generally a power of apointment is used in estate planning. For example, a donor may want to give authority to a fiduciary/donee to apoint assets in the fiduciary/donee's discretion to an incapacitated beneficiary. A power of appointment…
Jun 5
Power of Appointment Type

Power of Appointment Type

There are two types of powers of appointment: a general power of appointment and a limited (special) power of appointment. Each of these types of powers carries different and significant tax implications.General Power of Appointment:
Jun 4
Power of Appointment

Power of Appointment

Parties involved with a power of appointment are:"Donor" is the person who creates a power of appointment. The donor is usually the owner of rights, assets, or items being ultimately appointed by the donee."Donee" or "holder" refers to the…

Rank this Week: 1243

Michigan Estate Planning Lawyer…

Michigan Estate Planning Lawyer Blog

Covers news and commentary on trusts, probate, elder law, and estate planning. Published by Michigan Estate Planning Attorneys, Witzke Berry PLLC.

http://www.michiganestateplanninglawyerblog.com/

Nov 17
Why You Need to Put Your Living Together Agreement in Writing

Why You Need to Put Your Living Together Agreement in Writing

A world of legal problems can be avoided if you put your living together agreement in writing. A written contract identifying who owns what is the only way to protect yourself and honor your collective intentions — whether you want to keep…
Nov 17
Living Together and Cohabitation Agreement

Living Together and Cohabitation Agreement

In the event of death or breakup without a cohabitation agreement, you and your partner may be treated as legal strangers. If you have chosen cohabitation over marriage – you aren’t alone. Cohabitation between married partners has…
Nov 2
Who Needs a Living Together Contract?

Who Needs a Living Together Contract?

While living together contracts are sometimes made to protect each partner in the event of a breakup, more commonly, couples enter into them to communicate their needs and expectations, define their rights, and enhance one or both partners’…

Rank this Week: 1271

Andrew Ewalt's Law Blog

Covers business law and planning, elder law, estate planning, probate and estate administration, and real estate.

http://andrewewaltslawblog.blogs.com/my_weblog/

May 11
Living Will

Living Will

So what is a living will exactly? It is a legal document that directs your physician to discontinue life-sustaining procedures (cardiopulmonary, artificial respiration and artificial hydration and/or nutrition) if you are in a terminal…
Mar 11
Protection For Key Employee

Protection For Key Employee

The business world can be very competitive. One of the worst things that can happen to a business is to lose a key employee. That is why it is important to consider options for protecting your key employees. What if a business owner or key…
Mar 9
Title Insurance Pros and Con

Title Insurance Pros and Con

During a recent real estate closing I was asked whether “title” insurance was necessary (for those of you who are unfamiliar, title insurance is a form of insurance that guarantees that no other individuals can claim an interest in your…

Rank this Week: 1310

New York Probate & Estate…

New York Probate & Estate Litigation Blog

Covers probate news, procedures and resources. By Philip M. Bernstein.

http://www.nyprobatelitigation.com/

May 20
Surrogate Refuses To Nullify Testator's Choice Of Fiduciary

Surrogate Refuses To Nullify Testator's Choice Of Fiduciary

The New York Law Journal has reported a decision of Nassau County Surrogate Edward McCarty III in the matter of the Will of Barboni, 2013-373014(April 25) which upheld the nomination of an executor whose two children both contested the…
May 12
Summary Judgment Granted To Void Trust For Lack Of Capacity

Summary Judgment Granted To Void Trust For Lack Of Capacity

Richmond County Surrogate Robert J. Gigante has ruled that a trust executed by an 88 year old decedent 61 days before her death was void for lack of mental capacity in the Matter of the Estate of Muriel Donaldson reported at 956 NYS2d…
Apr 4
Adjournment Of 1404 Examination Extends Time To File Objection

Adjournment Of 1404 Examination Extends Time To File Objection

The Supreme Court's Appellate Division has affirmed an order issued by Nassau County Surrogate Edward McCarty in the Matter of Palma A. Pascale 102 AD 3rd 796 which granted objectant's motion to compel production of certain documents…

Rank this Week: 1447

The Ohio Trust & Estate Blog

Covers estate tax, marriage, medicaid and probate. By Michael D. Bonasera.

http://www.bonasera.org

Dec 18
TOMMY!

TOMMY!

So I’ve not posted for a while. In fact, you’ll note that I mention in the below post that my son was about a month from arriving… Well, arrive he did. On 6/18/2012 Tommy arrived and, smiling almost ever…
May 8
Sad Update

Sad Update

Its been a while since I’ve written anything here and, though I fully intend to get back to it in the coming months, a couple sad events required mentioning: MCA died last Friday. The number of tributes available on the web make this…
Aug 16
So Many Great Blogs, So Little Time

So Many Great Blogs, So Little Time

My Google Reader account is getting pretty full-up. There’s so many great resources out there for estate planning that it’s getting hard to keep up! It’s a nice problem to have I guess…

Rank this Week: 1480

South Florida Estate Planning Law

Covers South Florida estate planning, probate and tax law issues. By David Shulman.

http://www.sofloridaestateplanning.com/

May 1
My Interview on the Shalom Show

My Interview on the Shalom Show

Below is my interview with the Shalom Show, a Jewish public affairs cable show that is on tv nationwide.
Apr 30
Man dies with $40 million, no will, and no heir

Man dies with $40 million, no will, and no heir

Today’s crazy estate planning story comes form the New York Times, He Left a Fortune, to No One. Roman Blum died in New York last year at 97 years old. He was a Holocaust survivor and a successful real estate developer worth over $40…
Mar 5
Both Attorneys and Courts are Tired of Financial Institutions’ Refusal to Accept Powers of Attorney

Both Attorneys and Courts are Tired of Financial Institutions’ Refusal to Accept Powers of Attorney

Banks Often Refuse to Accept Powers of Attorney One of the things that’s becoming more and more frustrating for trusts and estates lawyers in Florida is the refusal of banks and other financial institutions to accept properly drafted…

Rank this Week: 1499

Texas Wills and Trusts Law Online

Covers issues relating to wills, trusts, estate planning, and probate in Texas. By Rania Combs.

http://www.texaswillsandtrustslaw.com

May 15
In Memory of Jake

In Memory of Jake

My family experienced the full spectrum of emotions last week. We started the week celebrating my brother’s wedding, and ended it grieving the death of my father-in-law, Jake Combs, from a sudden and unexpected illness. Although Jake…
May 8
You’ve Signed Your Estate Planning Documents — Now What?

You’ve Signed Your Estate Planning Documents — Now What?

Once you’ve signed your estate planning documents—your will, powers of attorney and other important paperwork—you’re more prepared than most Americans. However, you’re not out of the woods yet. You need to make…
May 1
Three Dangerous Consequences of Putting Off Estate Planning

Three Dangerous Consequences of Putting Off Estate Planning

Any attorney can tell you it’s best to create your will while you’re healthy and in full command of all your resources. Unfortunately, though, some people just let time slip by. You need to know that putting off your estate…

Rank this Week: 1541

Georgia Wills and Probate Law Blog

Features news and thoughts on issues in Georgia regarding wills, advance directives, living wills, healthcare powers of attorney, guardianship, and probate. By Stephen Worrall.

http://www.georgiawillslaw.com/

Aug 9
Atlanta Attorney Says Prepare Now For Year-End Changes to Estate Tax Law

Atlanta Attorney Says Prepare Now For Year-End Changes to Estate Tax Law

The expiration of key laws in Congress may expose more local individuals to estate or “Death Taxes” after their passing. Atlanta attorney, Steve Worrall explains these anticipated changes, as well as steps Georgia residents can take now…
Jun 7
July Is National Sandwich Generation Month: 5 Ways To Help Aging Parents Plan For The Future

July Is National Sandwich Generation Month: 5 Ways To Help Aging Parents Plan For The Future

As our parents get older and begin to lose their independence, many will turn to their adult children to help them navigate the complicated and costly world of long-term care. Yet for adult children already caring for young kids of their…
Mar 30
April 16th is National Health Care Decisions Day: Tell Someone Your Most Personal Wishes for Medical Care

April 16th is National Health Care Decisions Day: Tell Someone Your Most Personal Wishes for Medical Care

April 16th is National Health Care Decisions Day, which encourages local residents to have open conversations with their loved ones about their most personal wishes for health care, including thoughts on life support, feeding tubes, organ…

Rank this Week: 1683

Wills and Estate Administration…

Wills and Estate Administration Articles

Covers probate, elder law and litigation topics. By Kenneth Vercammen.

http://njwills.blogspot.com/

Mar 27
Nuts & Bolts of Elder Law & Estate Administration Seminar Wed, May 6, 2013

Nuts & Bolts of Elder Law & Estate Administration Seminar Wed, May 6, 2013

Nuts & Bolts of Elder Law & Estate Administration Seminar Wed, May 6, 2013 5:00 PM - 9:00 PMNJ Law Center 1 Constitution Sq. New Brunswick, NJ 08901 Elder law continues to…
Jan 31
2013 update Wills and Estate Planning Seminar material

2013 update Wills and Estate Planning Seminar material

2013 update Wills and Estate Planning Seminar materials by Kenneth Vercammen Co-Chair of Elder Law Committee ABA , plus tax portion by the Greenbaum Rowe Law Office Alert - An Overview of Key Provisions of the American Taxpayer Relief Act of…
Dec 10
2013 update Wills and Estate Planning- Seminar

2013 update Wills and Estate Planning- Seminar

2013 update Wills and Estate Planning- Seminar Wednesday January 16,…

Rank this Week: 1751

Florida Probate Lawyer Blog

Covers estate, guardianship, probate and trust litigation. By Law Offices of Adrian Philip Thomas.

http://www.florida-probate-lawyer.com/probate

May 16
Lost or Destroyed Will

Lost or Destroyed Will

What happens when the Decedent’s original Last Will & Testament cannot be found? It is well-settled under Florida law that when an original will that is known to have existed cannot be located after the death of the decedent, the…
Apr 18
ADRIAN THOMAS LAWYER REPUTATION

ADRIAN THOMAS LAWYER REPUTATION

“The way to gain a good reputation is to endeavor to be what you desire to appear.” ~ Socrates The lawyers at Adrian Philip Thomas, P.A. strive to be competent and passionate advocates for their clients while…
Apr 8
Inheritance Dispute Lawyer

Inheritance Dispute Lawyer

Remedies Available in Florida Courts Tortious interference with an inheritance is a relatively new but widely recognized tort that is currently accepted in Florida and half of the United States. Many other states have reported…

Rank this Week: 1818

California Probate and Estate…

California Probate and Estate Planning Blog

Covers California probate and estate planning including law changes, legal strategies, and detailed descriptions of the options available. By Meissner, Joseph & Palley, Inc.

http://www.californiaprobate.info/blog

May 13
What do I do when I receive a notice of proposed action?

What do I do when I receive a notice of proposed action?

You have received a notice of proposed action in a probate real estate sale… now what do you do? You have options. Generally the notice says that you have until a date (15 days after the notice is mailed) by … Continue…
May 9
Estate Planning second thought

Estate Planning second thought

A great article in Private Wealth magazine quotes yours truly! It is an article about the people that made large gifts at the end of 2012 to take advantage of the $5.12m federal gift tax exemption. Did any of them … Continue…
May 8
Cleaning up estate plan messes after death

Cleaning up estate plan messes after death

“I can get a trust done for $500, on the back page of Rolling Stone magazine, so why should I pay you $2,000?” My answer is simply, “we will find out after you die how good your five hundred dollar … Continue reading…

Rank this Week: 1852

Texas Estate Planning and Probate…

Texas Estate Planning and Probate Law

By Gary Howell.

http://texaslawyer.blogspot.com/

Nov 21
The End of the Blog

The End of the Blog

This is the last post for the Texas Estate Planning and Probate Law blog. I did my best to try and keep it up, but just found it too difficult to update on a regular basis. In addition, I am leaving the practice of law as of the end of…
Nov 1
Unlimited Charitable Gifts Through the End of 2005

Unlimited Charitable Gifts Through the End of 2005

The Hurricane Katrina Emergency Tax Relief Act (KETRA) allows unlimited gifts to charity up to a donor's total income until the end of 2005. This provision also permits unlimited IRA withdrawals and gifts to charity. Under Sec. 301(b)(1)(A),…
Oct 2
Is Repeal of the Estate Tax a Dead Issue?

Is Repeal of the Estate Tax a Dead Issue?

Sometime shortly, the Senate is expected to vote on the fate of the estate tax. The House has already voted to repeal the tax; however, several Senators have found it difficult to vote for total repeal. One Senator, Ron Wyden (D-Ore.), who…

Rank this Week: 1923

Toronto Estates & Trusts Monitor

Discusses the complications, pitfalls, and the overall state of affairs of trusts and estates in Canada. By Megan F. Connolly.

http://www.torontoestatemonitor.com/

Mar 7
A Faulty Settlement and Some Buyer's Remorse

A Faulty Settlement and Some Buyer's Remorse

The recent decision of the Superior Court of Justice in the Murphy Estate considers what happens when parties to a proceeding settle a matter on the basis of faulty facts and one of the parties suffers from “buyer’s remorse”.
Mar 5
Some Tips on Paying Estate Debt

Some Tips on Paying Estate Debt

One of an estate trustee’s duties is to pay the debts that a deceased individual owed when he or she died. As I have previously discussed, the estate trustee is generally not personally liable for the deceased’s debts – they are paid…
Feb 29
Expecting An Inheritance? You Might Not Be Getting One

Expecting An Inheritance? You Might Not Be Getting One

Investor’s Group, a financial services company in Canada, recently released the results of a survey regarding people’s expectations when it comes to receiving an inheritance or leaving one to others.

Rank this Week: 1983

Los Angeles Estate, Probate And…

Los Angeles Estate, Probate And Tax Law Blog

Covers estate planning, tax and probate law. Published by Moravecs, a Professional Law Corporation.

http://losangelesestateprobatelawyer.blogspot.com/

May 9
Probate and Trust Administration Top Post

Probate and Trust Administration Top Post

The other day I was looking through all the stats on the blog, to see the most popular posts. In first place is What happens when someone dies without a will? with 1550 views. If you liked that one, check the …
Apr 18
What Happens when a Person Dies with an Ambiguous Will?

What Happens when a Person Dies with an Ambiguous Will?

I have been posting lately on the various issue and challenges raised by probate and trust litigation. Now, just to be clear, "litigation" means an actual filing in a Court of law. But what of something that rises to the…
Apr 9
Litigation in the Probate Courts Part II, How Long Does it Take?

Litigation in the Probate Courts Part II, How Long Does it Take?

In the first installment of this series of posts, we talked about the general aspects of probate litigation, and what to expect if you find yourself involved in a case. In this post I will talk about how long each phase of a case…

Rank this Week: 2026

Your Minnesota Family Lawyer Blog

Covers family law, estate planning, and probate in Minnesota. By Jennifer R. Lewis Kannegieter.

http://www.yourminnesotafamilylawyerblog.com/

May 16
5 Things Couples Need to Know Before Buying Real Estate

5 Things Couples Need to Know Before Buying Real Estate

Buying a house can be an exciting, and overwhelming, time. For couples purchasing real estate there are some legal consequences they should be aware of. All too often these consequences are not considered until the relationship…
May 9
Creating the Perfect Child Custody/Parenting Time Arrangement for Your Children

Creating the Perfect Child Custody/Parenting Time Arrangement for Your Children

One of the most difficult things in any paternity or divorce case is figuring out the schedule for your children – this comes into play when talking about both physical custody and parenting time. In Minnesota, physical custody is the…
May 5
Selecting the Right Person Makes a Difference: Personal Representatives, Executors, and other Agent

Selecting the Right Person Makes a Difference: Personal Representatives, Executors, and other Agent

One of the most important things in preparing your estate plan is naming the appropriate person to act as your Personal Representative (or Executor). Some people feel there is a “right” person to name, by virtue of relationship,…

Rank this Week: 2050

Estate of Confusion

Covers developments in estate planning and wealth transfer taxes. By Hani Sarji.

http://blogs.forbes.com/hanisarji/

Jan 5
More Estate Tax Changes Could Follow Fiscal Cliff Deal

More Estate Tax Changes Could Follow Fiscal Cliff Deal

News bites might leave you hungry for details about the estate tax and the other wealth transfer taxes. This post aims to answer your questions and serve as a useful resource.
Jun 30
California Joins Majority Of States In Recognizing Tort — Intentional Interference With Expected Inheritance

California Joins Majority Of States In Recognizing Tort — Intentional Interference With Expected Inheritance

In Beckwith v. Dahl (May 3, 2012), the California Court of Appeal, Fourth Appellate District, joined the majority of states in recognizing the tort of intentional interference with expected inheritance (IIEI). “[I]t is time to officially…
Jun 30
Tennessee Woos Wealthy Retirees By Repealing Inheritance And Gift Taxe

Tennessee Woos Wealthy Retirees By Repealing Inheritance And Gift Taxe

States are competing for wealthy retirees and are enticing them with tax breaks. Last month, Tennessee lawmakers cut taxes to keep wealthy retirees in the state and to woo others. In separate bills, Tennessee lawmakers made significant…

Rank this Week: 2133

Mogren Glessner & Roti

Covers Washington state family law, estate planning, and probate.

http://mgrlaw.blogspot.com/

Apr 4
Compassion and Conviction

Compassion and Conviction

The following is a quote I came across from Rick Warren that I find insightful in this age of political correctness:“Our culture has accepted two huge lies. The first is that if you disagree with someone’s lifestyle, you must fear…
Oct 3
Power of Attorney for Adult Children

Power of Attorney for Adult Children

Do you have a Power of Attorney for your adult
Sep 27
Renton Criminal Defense Lawyer

Renton Criminal Defense Lawyer

Welcome to our new attorney, Michelle R.

Rank this Week: 2155

California Trust, Estate & Probate…

California Trust, Estate & Probate Litigation

Covers estate planning, probate, trusts and wills. By Albertson & Davidson LLP.

http://www.californiatrustestateandprobatelitigation.com

May 15
Using Undue Influence to Overturn a California Trust or Will

Using Undue Influence to Overturn a California Trust or Will

Partner Stewart Albertson discusses the concept of undue influence in overturning a California Trust or Will. You can read our other posts (and see our other videos) on undue influence here. To our email subscribers: click on…
May 7
Time to Make Amend...ments.

Time to Make Amend...ments.

Keith Davidson discusses how to amend your California Trust. For our email subscribers: click on the title link to view this video on our website.
May 1
The Mystery of California No-Contest Clause

The Mystery of California No-Contest Clause

Stewart Albertson de-mystifies California No-Contest clauses. For our email subscribers: click on the title link to view this video on our website.

Rank this Week: 2253

New York Probate and Estate…

New York Probate and Estate Administration Blog

Published by Stephen Bilkis & Associates

http://www.newyorkprobateestateadministration.com/

Jan 25
Probate Court Discusses Hold Over Proceeding

Probate Court Discusses Hold Over Proceeding

In a court proceeding, a complainant filed a motion to stay pending the determination of an appeal from an order of the civil court. Upon the papers filed in support of the motion and the papers filed in opposition, the court consequently…
Jan 24
Petitioner Questions Validity of Will

Petitioner Questions Validity of Will

In a will contest probate proceeding, the appellant woman appeals from a decree of the Surrogate's Court which as granted the motion of the petitioner, Public Administrator of Kings County, for summary judgment dismissing her objections to…
Jan 24
Landlord Commences Nonpayment Summary Proceeding Against Tenant

Landlord Commences Nonpayment Summary Proceeding Against Tenant

In a court proceeding, a complainant filed a motion to stay pending the determination of an appeal from an order of the civil court. New York Probate Lawyers said that upon the papers filed in support of the motion and the papers filed in…

Rank this Week: 2362

New York Trusts & Estates…

New York Trusts & Estates Litigation Blog

Discusses recent cases and developments pertaining to New York trusts and estates law. By Farrell Fritz.

http://www.nyestatelitigationblog.com/

May 13
Surrogate Removes Fiduciary Sua Sponte For Misrepresentations In Petition

Surrogate Removes Fiduciary Sua Sponte For Misrepresentations In Petition

A recent post to this blog discussed a case in which a court declined to remove a fiduciary based on allegations of a potential conflict of interest, but in the absence of actual misconduct on the part of the…
Apr 3
Potential Conflict of Interest Insufficient to Disqualify Nominated Fiduciary

Potential Conflict of Interest Insufficient to Disqualify Nominated Fiduciary

“A testator’s choice of executor should be given great deference” (see Matter of Palma, 40 AD3d 1157, 1158 [3d Dept 2007]). This rule is fundamental to the practice of trusts and estates law, yet is often…
Mar 4
Appellate Division Decides Case of First Impression Concerning "Adopted Out" Child's Right Of Inheritance

Appellate Division Decides Case of First Impression Concerning "Adopted Out" Child's Right Of Inheritance

The term “adopted-out” child, commonly used by the courts, refers to a child adopted out of his or her biological family, i.e., a child placed for adoption…

Rank this Week: 2391

Texas Probate Litigation

Covers Texas will contests, trust and inheritance disputes. By J. Michael Young.

http://www.txprobatelitigation.com/

May 3
Texas Supreme Court enforces arbitration clause in a trust

Texas Supreme Court enforces arbitration clause in a trust

Today, the Texas Supreme Court released an anticipated opinion in Rachal v. Reitz. In the opinion, the Court upheld an arbitration clause in a trust dispute, requiring the trust beneficiaries to bring their claims against the trustee in…
May 2
Oil and gas royalties and estate disputes in Texa

Oil and gas royalties and estate disputes in Texa

The importance of oil and gas interests to Texans is nothing new. But the shale boom has brought about a renaissance in exploration and production, and a great influx of wealth to many Texas families. This boom is highlighted in...
Apr 15
An Executor Can be Removed for a Conflict of Interest

An Executor Can be Removed for a Conflict of Interest

Back in June of 2009, I posted about a Texas Supreme Court case regarding the removal of an executor. In that case, Kappus v. Kappus, the Texas Supreme Court held that an alleged conflict of interest was not a sufficient...

Rank this Week: 2409

Florida Probate Litigation Lawyer…

Florida Probate Litigation Lawyer Blog

Cover Florida probate litigation. By Chepenik & Trushin LLP.

http://www.floridaprobatelitigationlawyer.com/

May 15
The Rights of the Alleged Incapacitated Person

The Rights of the Alleged Incapacitated Person

The path to a guardianship begins with a petition to determine incapacity. Next, there is an examination of the alleged incapacitated person by a three-person examining committee. Finally, there is a hearing on the matter where there must…
May 8
Removing a Non-Tenant from Estate-Owned Property

Removing a Non-Tenant from Estate-Owned Property

What happens when someone is illegally living in estate owned property and will not leave? Easy. Evict them. Right? Yes, if the person is a tenant of the property and the estate is the landlord. Eviction actions arise out of disputes…
May 1
Examining Committee – Rights in Guardianship Case

Examining Committee – Rights in Guardianship Case

When the mental faculties of a person come into question, the court can be petitioned to implement a guardianship. Courts, generally, view this as a last resort when there is no viable alternative. Guardianships can be limited in their…

Rank this Week: 2499

Minnesota Estate Law

Covers Minnesota estate planning and probate. By Vest & Johnson.

http://mnestatelaw.com

May 4
Use Tax Refunds to Get New Busine

Use Tax Refunds to Get New Busine

Many clients delay estate planning because they lack liquid funds to pay for it. Yet, right now, millions of Americans are receiving their tax refunds. There is a marketing opportunity here for the savvy estate planning attorney. Consider…
Aug 9
New Hennepin County probate referees announced

New Hennepin County probate referees announced

Hennepin County has announced the addition of two part-time probate referees to replace Bruce Kruger, who has retired. Rumors of these appointments have circulated for a while now, but the official announcement came last week (see text…
Jul 15
Referee Kruger is retiring from Hennepin County’s probate court

Referee Kruger is retiring from Hennepin County’s probate court

After 20 years on the bench as one of Hennepin County’s probate referees, Bruce Kruger is retiring. Today, the court sent an announcement of his upcoming retirement party for attorneys and colleagues. The party is scheduled for July 30th…

Rank this Week: 2675

Kellen Bryant's Law Blog

Covers Florida estate planning, probate, and construction law issues.

http://kellenbryantlaw.wordpress.com

Jul 3
How to Start Estate Planning Conversations with Your Aging Parent

How to Start Estate Planning Conversations with Your Aging Parent

There are several aspects of estate planning in Florida that are less than fun, and that means that a lot of people choose to put the process off indefinitely. There’s the need to gather a lot of documentation together, pay for an estate…
May 29
10 Costly Application Mistakes that Delay VA Improved Pension with Aid and Attendance Approval

10 Costly Application Mistakes that Delay VA Improved Pension with Aid and Attendance Approval

As easy as it may appear on first sight through their online portal, applying for VA Aid and Attendance is not easy as sending the online form. Here are mistakes that will cost you when completing your application. Costly…
Apr 25
37 Types of Trusts Used to Protect Assets from Creditors, the Government, and other Predator

37 Types of Trusts Used to Protect Assets from Creditors, the Government, and other Predator

Used in estate planning, elder care planning, and other forms of financial management, trusts can provide protection from taxation as well as clear control of the dispensation of assets after someone dies. With a wide variety of protections…

Rank this Week: 2729

Ohio Estate Planning, Trust &…

Ohio Estate Planning, Trust & Probate Law

Covers Ohio estate planning, trust and probate law. By Bradley B. Wrightsel.

http://wrightsel.blogspot.com/

Jan 2
Avoiding the Fiscal Cliff – Estate Taxe

Avoiding the Fiscal Cliff – Estate Taxe

With the Senate tax bill passing the House, it is expected that it will be signed into law. It does not appear that there was a lot of focus on the estate tax. Considering that most tax revenue is generated by the income tax, it is not…
Jun 13
Columbus Bar Association 2012 Annual Meeting

Columbus Bar Association 2012 Annual Meeting

This Friday, June 15, at noon is the Annual Meeting of the Columbus Bar Association (CBA). Current CBA President, David Bloomfield will preside and be sworn in as Immediate-Past President. Brad Wrightsel will be sworn in as President, and…
Sep 16
Charitable Lead Trusts Revisited

Charitable Lead Trusts Revisited

Who is an ideal candidate for a Charitable Lead Trust (CLT)? First and foremost, the person must be charitably-inclined. Another obvious factor is that the person has wealth. I mean wealthy from the standpoint that the person does not need…

Rank this Week: 2772

Liberty Law Estate Planning Blog

Covers estate planning, estate taxes, probate and trusts. By Liberty Law.

http://reddingestateplanningblog.com

Mar 15
THANK YOU!!

THANK YOU!!

Shawn McCammon (Liberty Law, A.P.C.) was just named Best Attorney in the annual “Best of” Tehama County, which is voted on by the readers of the Daily News. We would like to thank our friends, family, and clients for all their support! We…
Feb 15
Re-thinking a classic tale!

Re-thinking a classic tale!

Here is a nice article from Ahmed Shaikh, a certified estate planning specialist, on the classic tale of Cinderella! An Estate Plan for Cinderella’s Parents http://www.estateplanning.com/An-Estate-Plan-for-Cinderellas-Parents/ Tweet
Feb 15
Fiscal Cliff Update 2013

Fiscal Cliff Update 2013

Fiscal Cliff Update: Whether you approve or disapprove of the Fiscal Cliff deal made by President Obama, the Senate, and the Congress, as of the date of this blog post it is the law of the land. While folks on either side of the aisle…

Rank this Week: 2853

Florida Probate Blog -…

Florida Probate Blog - WeProbateFlorida.com

Covers Florida probate administration. By Long H. Duong.

http://weprobateflorida.com

Oct 18
Do I have to Probate the Homestead Property?

Do I have to Probate the Homestead Property?

We have been answering this question repeatedly over the last couple of months. If a homestead property is not a probate asset, why does it have to go through probate? Great question.
May 29
Cost (expenses) associated with Florida probate administration

Cost (expenses) associated with Florida probate administration

There seems to be more confusion these days regarding the costs (expenses) associated with a probate administration in Florida. Let me try to clear things up:
Feb 10
Where should I store my Last Will and Testament (and other important documents)?

Where should I store my Last Will and Testament (and other important documents)?

Nearly 5 years ago, I wrote an article about what to do when you can’t find the Will of the decedent.

Rank this Week: 2901

Wealth Wars: Arkansas Estate,…

Wealth Wars: Arkansas Estate, Trust & Probate Litigation Blog

Covers estate and trust conflicts, inheritance battles, and will contests.By Matt House.

http://arkansaswealthwars.com

Mar 14
Arkansas Court Of Appeals Affirms Agreement To Split Joint Accounts Despite Beneficiary Designation

Arkansas Court Of Appeals Affirms Agreement To Split Joint Accounts Despite Beneficiary Designation

There is often confusion regarding what property falls within an estate, or trust, and what property falls outside of either. For example, commonly bank accounts, IRA’s, etc.,…
Aug 5
“Murder, Fraud, $2.2 Million Somewhere”

“Murder, Fraud, $2.2 Million Somewhere”

This week’s issue of the Arkansas Times contains a sad but fascinating story written by Mara Leveritt, who is well-known for her writing about so-called “true crime,” including but not limited to her book about the West Memphis…
Jul 26
Common Mistakes When Serving As Trustee

Common Mistakes When Serving As Trustee

My last post discussed the pros and cons of institutional trustees vs. family member trustees. Regardless of whom is serving as trustee, in the course of my law practice there are common themes which repeatedly arise in the area of trust…

Rank this Week: 3061

Atlanta Probate Lawyer Blog

Published by The Adams Law Offices, LLC

http://www.atlantaprobatelawyerblog.com/

Dec 22
GEORGIA PROBATE PROCEEDINGS – ASK AN ATLANTA PROBATE LAWYER – HOW LONG DOES THE GEORGIA PROBATE PROCESS REALLY TAKE?

GEORGIA PROBATE PROCEEDINGS – ASK AN ATLANTA PROBATE LAWYER – HOW LONG DOES THE GEORGIA PROBATE PROCESS REALLY TAKE?

In my many years as a Georgia probate attorney, I have represented numerous clients in probate cases. Most often my relationship with a client begins when I am asked this question, “How long will the Georgia probate process take?” In…
Dec 5
A SUMMARY ON UNDUE INFLUENCE AND WILL CONTESTS IN GEORGIA

A SUMMARY ON UNDUE INFLUENCE AND WILL CONTESTS IN GEORGIA

As an Atlanta, Georgia, Attorney, I encounter an ever-increasing number of cases filed contesting the validity of the Testator's Will. THE ADAMS LAW OFFICES' skilled Georgia Probate Attorneys can explain to each individual Heir(s) or…
Dec 4
GEORGIA ESTATE ADMINISTRATION LAWYER GUIDELINES FOR EXECUTORS AND ADMINISTRATORS (THE “PERSONAL REPRESENTATIVE”)

GEORGIA ESTATE ADMINISTRATION LAWYER GUIDELINES FOR EXECUTORS AND ADMINISTRATORS (THE “PERSONAL REPRESENTATIVE”)

In my Atlanta, Georgia Probate Law Firm's practice, I routinely counsel executors and administrators on how to administer Georgia estates. The role of an executor or administrator, (referred to under Georgia Probate Law as a “personal…

Rank this Week: 3225

Long Island Estate Planning…

Long Island Estate Planning Questions & Answers

Covers estate planning, probate, wills, trusts, and guardianships. By Albert Gurevich.

http://longislandestatesattorney.com/faqs/

May 18
Tax Benefits of a Charitable Remainder Trust

Tax Benefits of a Charitable Remainder Trust

The tax benefit of a charitable remainder trust is that a person can recognize a charitable contribution and still receive income on their assets during their lifetime. The person who sets up the trust has control over how long they receive…
May 16
Differences Between a Long Island Executor vs. Trustee

Differences Between a Long Island Executor vs. Trustee

A Long Island testator names the executor in the testator’s will. An estate executor, administrator or personal representative of a Long Island estate is in charge of managing and distributing the estate assets. This includes the duties…
Apr 30
How Do I Settle a Long Island Estate?

How Do I Settle a Long Island Estate?

A Long Island estate can be settled without filing a formal accounting with the Nassau County or Suffolk County Surrogate’s Court if the parties to the estate agree to an informal accounting instead. An informal accounting avoids the…

Rank this Week: 3244

New York Probate Lawyer Blog

Published By Jules Martin Haas, Attorney at Law

http://www.newyorkprobatelawyerblog.com/

May 8
New York Executors Must Be Eligible To Be Appointed by the Court

New York Executors Must Be Eligible To Be Appointed by the Court

The selection or nomination of an Executor or Trustee is one of the most important decisions made by the creator of a Last Will or Trust. No matter how precise and formulated an Estate Plan may be, the selection of a person as Executor who…
May 1
New York Issues Regarding Kinship and Domicile Are Always Important

New York Issues Regarding Kinship and Domicile Are Always Important

The New York Probate Lawyer Blog has provided a number of posts regarding the importance of determining kinship in estate proceedings. Other posts have discussed the necessity of determining a person's domicile in estate matters. This blog…
Apr 24
New York Wills May Contain Trusts That Require a Trustee's Use of Discretionary Power

New York Wills May Contain Trusts That Require a Trustee's Use of Discretionary Power

New York Estate Planning can involve many different issues and considerations. The New York Probate Lawyer Blog contains many posts discussing the need for Estate Planning papers such as a Last Will, Living Will, Health Care Proxy and Living…

Rank this Week: 3394

Smarter Will Blog

Provides estate planning and probate news.

http://www.smarterwill.com

May 23
Holographic Wills: Legal in Illinois?

Holographic Wills: Legal in Illinois?

Holographic wills (wills that are entirely handwritten) are not generally recognized as valid wills in the state of Illinois. Why? It's not because they're handwritten, but because holographic wills are usually not 'witnessed' properly (the…
May 9
Organ Donation Process in Illinoi

Organ Donation Process in Illinoi

Did you know that Illinois has a fairly new organ donation process, and that even if you've registered before to be an organ donor, you may need to re-register under the new system? In 2006 (only 5 years ago), a new Illinois organ donation…
Apr 25
Pulling the Plug: Illinois Law That Make it Possible

Pulling the Plug: Illinois Law That Make it Possible

Everyone has the right to live. But does everyone have the right to die? Dying on your own terms (or “pulling the plug”) is a privilege granted at the state level. But it requires advance planning. Every state has different rules on how…

Rank this Week: 3743

Alabama Estate Planning Lawyer…

Alabama Estate Planning Lawyer Blog

Covers Alabama elder law, estate planning and estate administration. By Martinson & Beason, PC.

http://www.alabamaestateplanninglawyerblog.com/

Oct 2
What is a QTIP?

What is a QTIP?

A recent article regarding important estate-planning tips for attorneys to consider mentioned the importance of a powerful estate-planning vehicle with a funny acronym. The article discussed how a QTIP trust could serve as an important piece…
Sep 1
Can you control your heirs from beyond the grave in Alabama?

Can you control your heirs from beyond the grave in Alabama?

The Wall Street Journal ran an interesting article last weekend examining the extent to which gift givers can exert control over their heirs once they are dead and gone. The article reveals several things that might surprise you given the…
Aug 5
Should you add a child's name to your deed in Alabama?

Should you add a child's name to your deed in Alabama?

You really need to think it through before you add someone's name to your Alabama deed because it could cause a lot of unintended pain. Theoretically, adding your child's name to the deed to your home is a good move because it's a way to…

Rank this Week: 3764

Estate Planning, Explained

By One Point One Legal, PLC.

http://www.onepointonelegal.com/category/blog/wills-trusts-and-taxes/

May 13
Resigning as Trustee

Resigning as Trustee

Many people seem to think of being a trustee as being like having a job: a trustee has responsibilities to fulfill and gets paid (sometimes). But, in many ways, being a trustee is nothing like having a job. The differencedirect lender payday…
Apr 24
Funding: How to Get Stuff into Your Trust

Funding: How to Get Stuff into Your Trust

“Funding” a trust is what estate planning lawyers call the process of getting your assets into the trust. Trust vs. Trustee When we say we want to transfer something to your trust, what we really mean is we want toFunding: How to…
Mar 26
The Affordable Estate Plan Experiment

The Affordable Estate Plan Experiment

Since we opened in 2011, we’ve had a number of clients who didn’t really need or want all of the customization and attorney time we offer in our traditional estate planning process, as well as a few who just weren’t…

Rank this Week: 3778

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