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19 Dec 2011, 9:13 am
The question before the 4th DCA in the linked-to case above was whether a person's vaguely worded testamentary gift to charity can be enforced even if the named charity doesn't exist or the testatrix's charitable intent isn't worded as specifically as usually required for testamentary bequests. [read post]
28 Jul 2009, 6:25 am
The CGA is backed by the charity's entire assets, not just by the property contributed. [read post]
22 Mar 2011, 4:05 am
It must be distinguished from the whole of his personal Estate. [read post]
4 Feb 2012, 10:27 am
In his will, he gave all his properties, a flat in Switzerland and $25,000 per year to his son. [read post]
23 Jun 2017, 10:51 am
But the implications of the ruling reach far beyond these specific facts. [read post]
21 May 2019, 9:46 am
Estate Tax Deduction: Relevant to very large estates, the property that goes to charity either before or after execution of the trust is removed from your estate, and thus is no longer subject to the estate tax at your death. [read post]
8 Mar 2015, 6:38 pm
Paragraph (1) subdivides this category into four specific components: (A) Property over which the decedent alone, immediately before death, held a presently exercisable general power of appointment. [read post]
25 Aug 2017, 4:00 am
” Allowing this “charity ABS proposal” will be used by law society benchers to campaign for the legalizing of all ABSs. [read post]
3 Jul 2010, 7:14 am
Under very specific IRS rules, a charitable remainder trust must be established in the form of either an annuity trust or a unitrust. [read post]
31 Mar 2015, 12:14 pm
It does not mean that the person actually has the property in hand. [read post]
21 May 2007, 1:08 pm
Whether you have few assets, many assets, minor children, no children, or specific desires about who gets your property, you should have a will. [read post]
13 Feb 2011, 10:39 am
Perhaps the intent really was to transfer the property as a gift, but the Hershbergers wanted to avoid the conveyance fee (as the conveyance fee exemptions regarding gifts are only applicable to gifts to charities, and gifts between spouses, children, heirs or trust beneficiaries, trustees...). [read post]
3 Jul 2010, 7:14 am
Under very specific IRS rules, a charitable remainder trust must be established in the form of either an annuity trust or a unitrust. [read post]
11 Dec 2021, 3:17 am
Call today to schedule your in-person or virtual appointment. [read post]
26 Oct 2016, 9:45 am
When a person dies without a will or “intestate,” his or her property and assets are distributed by a probate judge in accordance with state law. [read post]
22 May 2017, 7:08 am
(but not Florida), and is articulated in Restatement (First) of Property § 347 as follows: Failure of an appointment to satisfy formal requirements imposed by the donor does not cause the appointment to be ineffective in equity if (a) the appointment approximates the manner of appointment prescribed by the donor; and (b) the appointee is a wife, child, adopted child or creditor of the donee, or a charity, or a person who has paid value for the… [read post]
18 Aug 2016, 2:21 pm
For these purposes, a disqualified person includes the donor, donor advisor, and related persons. [read post]
9 May 2011, 10:52 am
It must meet specific eligibility criteria and follow certain procedures to obtain an exemption. [read post]
11 Feb 2019, 7:54 am
As defined in F.S. 736.0103(4), the term “beneficiary” refers to the entire universe of persons who have a beneficial interest in a trust, as well as to any person who has a power of appointment over trust property in a capacity other than as trustee. [read post]
27 Mar 2011, 5:00 pm
The toll on human life is staggering, as is the property damage. [read post]
