Alzheimer’s Legal and Financial Planning Tips

Melissa Mysliwiec, of Fraser Trebelicock, writes about estate planning with Alzheimers in mind. Her article begins as follows: If you or someone you love has Alzheimer’s disease or another dementia, it is important to put legal and financial plans in place as soon as possible. Fraser Trebilcock Elder Law attorney Melisa Mysliwiec says that proper … Continue reading Alzheimer’s Legal and Financial Planning Tips

Special Needs – Special Trusts Part. 3: Common Errors – Bernard A. Krooks

SPECIAL NEEDS - SPECIAL TRUSTS - WHAT YOU DON’T KNOW CAN HURT YOUR CLIENTS AND YOU! Part. 3: Common Errors By Bernard A. Krooks Littman Krooks LLP New York, New York / http://www.littmankrooks.com Part 2. Drafting Considerations  Set forth below are some common errors practitioners make when representing clients in connection with special needs planning and SNTs. … Continue reading Special Needs – Special Trusts Part. 3: Common Errors – Bernard A. Krooks

Special Needs – Special Trusts Part. 2: Drafting Considerations & Trust Administration Considerations – Bernard A. Krooks

SPECIAL NEEDS - SPECIAL TRUSTS - WHAT YOU DON’T KNOW CAN HURT YOUR CLIENTS AND YOU! Part. 2: Drafting Considerations & Trust Administration Considerations By Bernard A. Krooks Littman Krooks LLP New York, New York / http://www.littmankrooks.com Part. 1 Overview & Taxation III. Drafting Considerations A. Trustee Selection The selection of a trustee is one of … Continue reading Special Needs – Special Trusts Part. 2: Drafting Considerations & Trust Administration Considerations – Bernard A. Krooks

Special Needs – Special Trusts Part. 1: Overview & Taxation – Bernard A. Krooks

SPECIAL NEEDS - SPECIAL TRUSTS - WHAT YOU DON’T KNOW CAN HURT YOUR CLIENTS AND YOU! Part. 1 Overview & Taxation By Bernard A. Krooks Littman Krooks LLP New York, New York / http://www.littmankrooks.com I. Overview Special needs planning is a niche practice area within the estate planning field that requires a working knowledge of many … Continue reading Special Needs – Special Trusts Part. 1: Overview & Taxation – Bernard A. Krooks

Federal Register | Guidance Under Section 529A: Qualified ABLE Programs

The Internal Revenue Service on June 22, 2015 released proposed regulations implementing a new federal law authorizing states to offer specially-designed tax-favored ABLE accounts to people with disabilities who became disabled before age 26. The Achieving a Better Life Experience (ABLE) account provision was signed into law in December 2014. Recognizing the special financial burdens faced … Continue reading Federal Register | Guidance Under Section 529A: Qualified ABLE Programs

Medicaid Spend Down, Estate Recovery and Divorce: Doctrine, Planning and Policy by John A. Miller

John A. Miller has made available for download his article, "Medicaid Spend Down, Estate Recovery and Divorce: Doctrine, Planning and Policy."  The abstract is as follows: Medicaid is the need based government program that pays for much of the health care for the poor in the United States. Medicaid often ends up paying the costs … Continue reading Medicaid Spend Down, Estate Recovery and Divorce: Doctrine, Planning and Policy by John A. Miller