Publications

This edition includes information on addressing the impact income taxes may have on your estate, creating an estate plan when one spouse is not a United States citizen, determining the best time to start receiving Social Security benefits, ensuring that the death of an owner of a business does not negatively affect the other owners, and providing for minor children in the event that the surviving parent is mentally or physically incapacitated.

Leslie Ruiter co-authored this paper with Dr. Gerald van Belle, professor in the Department of Biostatistics and Department of Environmental and Occupational Health Sciences at the University of Washington. The paper discusses the legal issues surrounding creating archives of data and making them available to the research community.

This edition includes information on "supercharging" credit shelter trusts, how HSAs can benefit your estate plan, professionalizing intra-family loans, and ensuring that your estate planning documents are easy to access.

The Stokes Lawrence Financial Services attorneys circulate bulletins about new developments in the law that affect creditor remedies. This client update discusses a lender's ability to recover against guarantors following a nonjudicial foreclosure, and the strategic decision confronting lenders in light of inconsistent appellate rulings.

On December 3, 2013, the Court of Appeals held that liability for a deficiency under a guarantee was extinguished by a nonjudicial foreclosure. Lenders considering foreclosure should re-examine the underlying deed of trust and other loan documents to determine whether the definition of "related documents" encompasses guarantees among the obligations secured by the deed of trust.

This bi-monthly newsletter includes valuable tips from our Estate Planning practice.