tag:blogger.com,1999:blog-51643052169261789572024-03-18T23:45:39.986-05:00Your Texas Estate PlanJPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.comBlogger86125tag:blogger.com,1999:blog-5164305216926178957.post-70835027059075955342024-01-01T22:45:00.001-06:002024-01-01T22:45:30.933-06:00New Years Resolutions<p> Take that trip. Finish that project. Get the promotion. Tell ___ how you really feel. <table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: right;"><tbody><tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEjNag99UBdBr4-i3K__ry5S5AcEFprRrxNnn-NhMxJbCPBRJlI438rSMxlSmgwl2OMcUfuaGjboH0J0RLi7XvaZfmiFnvLS13wdT6b3ErJYqgealrUVolgTmmBwREGtdnQgZae20mlOCK0twknf4I0Osrc100SqtWL41FU65zx34fv-mt-pBmZgEXQPc5hn" style="clear: right; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img alt="" data-original-height="706" data-original-width="1060" height="213" src="https://blogger.googleusercontent.com/img/a/AVvXsEjNag99UBdBr4-i3K__ry5S5AcEFprRrxNnn-NhMxJbCPBRJlI438rSMxlSmgwl2OMcUfuaGjboH0J0RLi7XvaZfmiFnvLS13wdT6b3ErJYqgealrUVolgTmmBwREGtdnQgZae20mlOCK0twknf4I0Osrc100SqtWL41FU65zx34fv-mt-pBmZgEXQPc5hn" width="320" /></a></td></tr><tr><td class="tr-caption" style="text-align: center;"><span style="background-color: #f2f2f2; color: #777777; font-family: Inter, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; text-wrap: nowrap;">Image by starline on Freepik</span></td></tr></tbody></table><br /></p><p>Whatever it is, its probably not your first resolution, but every year gets you closer to...your last. </p><p>Here is an easy one- make sure your house is in order. A couple points of advice that folks of all asset levels and life dynamics can use, this year, and every year</p><p>1. <span> </span>Take an inventory of your stuff. Write it down.</p><p>2. <span> <span> </span></span><span>Figure out who you want to get your stuff if you were no longer around. </span><span></span></p><p><span>3. <span> Find the simplest way to accomplish 1 and 2 above. </span></span></p><p><span><span>4. <span> Talk to whomever you want to handle your business. </span></span></span></p><p><span><span><span>5. <span> If you're not a lawyer, pay someone to help you with #3. </span></span></span></span></p><p><span><span><span><span><br /></span></span></span></span></p><p><span><span><span><span>That's it. The pay part seems self serving, but its really just get good advice. Pay doesn't have to be a lot, but the free options out there end up hurting more than helping. You can change your own oil, sure. But you'll likely get dirty, waste a bunch of time, and there is a decent chance you will mess things up. Just pay for someone who knows how to do, and have the peace of mind its done right. </span></span></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><span><span><br /></span></span></p><p><br /></p>JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-30039903382824987572023-01-24T00:14:00.001-06:002023-01-24T00:14:37.112-06:00Estate Planning Advice from Influencers<p> We now live in a world that's 240 characters or 90 seconds or less of information and gratification. Facts sometimes matter, but more often its shock, awe, and something off the wall that gets "likes". </p><p>I used to have to battle the "estate planner at Golden Corral" seminar where an elderly couple gets sold an overpriced "living trust" that is never completed but they paid thousand for a binder with a set of documents that normally they didn't need. Now its youtube and tiktok from some person in their parent's basement telling you how the tax code works. </p><p>Old man rant over, but I'm getting a couple calls a week or a text/email with a link to some internet person who has the key to a magical trust where you don't have to pay taxes anymore and the government can't touch your money forever. </p><p>These are not real. Sure, you can have a (insert random state) irrevocable/statutory trust with a (insert another random state) LLC inside a pumpkin on top of a rainbow. But what will you have at the end of the day? Something that cost you more than nothing, and not the thing you hoped for. </p><p>Look, I try to stay on the cutting edge of this stuff. I don't want to pay taxes, and I don't want you to pay them either. Until a better solution comes, we are stuck. Let's minimize them and take advantage where we can, but there is simply not a magic solution that makes all your taxes go away. You will have to file and pay something, unless you have corresponding credits, deductions, or other offsets. Consider the cost of annual tax returns before you set up that new trust or LLC.</p><p>The basic rules still apply- limit your liability wherever you can. Have an entity structure that provides governance, rules, and succession if something goes south. Just please, before you go down a social media rabbit hole, consider the source, consider the cost, and analyze exactly what you are trying to accomplish. </p><p><br /></p><p><br /></p>JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-25213172607404663742022-03-22T22:51:00.000-05:002022-03-22T22:51:10.942-05:00Real Estate Disclosures- And You<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEg7gySSvP2E5UDJAZXmC0WKOi0wprgVsEVs4KFzgAkmy6-7LHxljCxngOD5Pw53tmkdklcpkgah-4Vbe_0c1KDoXt1fwIbtwkfmDb7lhOYD01tjr8IDO6ASEBdx5slkXpQWTGV0vQCfcm8A1yQAARE0xI9VMw--6L-3G7C8GicC_J-I5O8b7rfSKuj9dA" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="" data-original-height="1300" data-original-width="1300" height="240" src="https://blogger.googleusercontent.com/img/a/AVvXsEg7gySSvP2E5UDJAZXmC0WKOi0wprgVsEVs4KFzgAkmy6-7LHxljCxngOD5Pw53tmkdklcpkgah-4Vbe_0c1KDoXt1fwIbtwkfmDb7lhOYD01tjr8IDO6ASEBdx5slkXpQWTGV0vQCfcm8A1yQAARE0xI9VMw--6L-3G7C8GicC_J-I5O8b7rfSKuj9dA" width="240" /></a></div><br /><p> I haven't posted in a while, say the last two years. Anything happen? How's everyone been? </p><p>If you haven't watched the news, there is a lot to catch up on. First, the real estate markets are nuts. Everywhere. Especially in North Texas, where the city came to the burbs, who then fled to the country. Thanks to HGTV and Chip and Joanna, we have a million new house flippers, and wall street money has started to pour in. What can go wrong?</p><p>If you have ever sold a property, especially residential, you should be familiar with a seller's disclosure (<a href="https://www.trec.texas.gov/sites/default/files/pdf-forms/OP-H_1.pdf">see the standard TREC form here</a>). Seems simple enough, do you have hot tub? Ceiling fan? Great! Check the box. Don't know an answer? BE HONEST, but you can say you don't know. </p><p>Where it gets tricky are the bad things- termites, past damage, that time your garbage disposal overflowed into the kitchen...big deal? Did you talk about those? </p><p>You better. I've had more cases based upon seller's disclosures in the past 2 years than the prior ten. Coincidence? Maybe. But here's the point-OVERDISCLOSE. </p><p>Its gotten so bad, you have third party companies advertising extra insurance, at the cost of hundred or thousands, to cover you for a screw up. Piece of advice- like a "home warranty" (or a used car warranty that I'm sure you've never received a call about...) or a flat-fee promise of legal protection when you shoot someone with your licensed or constitutional-carry weapon, for 99% of you out there, ITS A BAD DEAL. </p><p>I work with a lot of great realtors. You know who you are. I work with a lot of realtors, who don't do what they need to do for the level they are compensated. This one is easy. OVERDISCLOSE. </p><p>Water come in during a big storm? DISCLOSE IT. Have a dream about a termite? Get an inspection, and DISCLOSE IT. If someone wants your house, they are going to buy it. If you had a massive issue and you cover it up with fresh paint, you're going to get sued, and its not going to be worth it. </p><p>Take away: This is seems basic, but selling your house doesn't have to be that complicated. List it, hire a realtor or DIY, and fill out the paperwork. Don't rely on the "as is" box on your contract- you can still get sued if you don't tell the truth on the disclosures. </p>JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-89144783848556512952021-03-16T12:08:00.004-05:002021-03-16T12:09:47.830-05:00Zoom law- Does it work?<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiLBPzQfNZCZoB1G1-r_pUDxOa8GV1ZdYIApSr4cRzqBiaVufYHtD7C3fuflZE533kBSnPgdiznKmC40nef-DgQEm13NRBpBKzOpSMvTP3DescNCh0AFXsLFqvMbMHR7AlrPQVK9LfHo28f/" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="" data-original-height="544" data-original-width="967" height="180" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiLBPzQfNZCZoB1G1-r_pUDxOa8GV1ZdYIApSr4cRzqBiaVufYHtD7C3fuflZE533kBSnPgdiznKmC40nef-DgQEm13NRBpBKzOpSMvTP3DescNCh0AFXsLFqvMbMHR7AlrPQVK9LfHo28f/" width="320" /></a></div>Sorta. The new world order has come, and its hit the legal world as well. First, it was "let's get rid of paper." That is generally a good thing, but I'm covered up in more paper that ever. I do like not going to the courthouse every time I want to file something, but instead of paying a local college kid the county takes that money for the privilege. <p></p><p>I guess that's a wash, but a net-positive for efficiency. </p><p>Enter the pandemic, and now we can't be near each other. Technology has helped keep things going, and as some speculate, we may have just hit the new normal. </p><p><b>The Good-</b></p><p>If you are not fighting anything, why drive an hour away, pay to park, and sit there when your part only takes 5 minutes? For most probate proceedings, scheduling conferences, etc., online hearings are excellent. You don't get yelled at for working while you wait, and you can dress like you're an anchorman, as no-one sees your bottom half (hopefully. We have all seen the horror stories and don't leave your camera or mic on when you go to the bathroom). </p><p>For uncontested matters, I hope the online option is here to stay. </p><p><b>The Bad</b>-</p><p>Anything that's not friendly is borderline impossible online. Exhibits, reviewing documents, objections, reading the room...you just can't do it well. The Courts have tried, but its just not there yet, and obviously we can't have virtual jury trials without going full virtual reality, which we are not ready for either. </p><p>If I'm asking some tough questions, and the bad person on the other side doesn't want to answer them... "sorry, I've got a bad internet connection...I can't see what you're talking about...I can't hear you..." and its just a clown show. </p><p>The courtroom practice of law is a very intimate, personal, experience. You have to be there. And if you're a face on a screen, you're just not there. </p><p><br /></p><p><b>Take away:</b></p><p>For most of the pandemic, I liked Zoom. All trials hit pause, it was a good reset, and you could still get some things done. Now that we are (hopefully) getting back to a more normal world, the lingering effects of online meetings are making things more complicated. Hopefully we can either get back to normal, or technology will catch up and get us closer to the real thing. </p><p> </p>JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-44143602896275642462020-01-12T10:44:00.000-06:002020-07-28T18:07:35.610-05:00Probate Movie Review: Knives Out<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="https://resizing.flixster.com/0Q2rhx1prowLF5jyeywjnF4DYmM=/740x290/v1.bjsyMzA1NDMwO2o7MTgzNDE7MTIwMDs0MDAwOzI2Njc" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="Image result for knives out" border="0" height="156" src="https://resizing.flixster.com/0Q2rhx1prowLF5jyeywjnF4DYmM=/740x290/v1.bjsyMzA1NDMwO2o7MTgzNDE7MTIwMDs0MDAwOzI2Njc" width="400" /></a>Warning, LIMITED spoilers. No real plot spoilers.<br />
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Maybe I'm late to the game, but I just saw this, so now you get my review.<br />
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When I first saw the preview for Knives Out, I thought it was <a href="https://www.imdb.com/title/tt0088930/">Clue</a>: Part 2. It was not, but it might as well have been, and they even referenced Clue in the movie. Either way, a spiritual sequel with James Bond, Captain America, Michael Myer's Mom, Zod/Nelson Van Alden, James Crockett..(and more) was worth a watch.<br />
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Anyway, it turned out to be a movie about probate. So here we are.<br />
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Well, rather predictably in hindsight, when a rich old man who is a benefactor to his family of leaches dies, the vultures will circle. When things don't go as planned...things get nasty.<br />
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<b>What the movie got right:</b><br />
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<li><u>Ways to Contest a Will:</u> Undue influence, which means someone else overpowered they mind of the person making the will. Lack of capacity, which means they didn't know what they were doing, and there is a legal argument to say they were not in a state to execute complex legal documents, like a will. </li>
<li><u>Renouncing inheritance:</u> Yes, you can do that. Normally its just for tax reasons though. </li>
<li><u>Slayer Statute</u>: More common in life insurance, but same applies for wills and others if your state has it. You can't kill someone and then benefit from it. I think most folks would agree this is a fair rule. See the text <a href="https://malegislature.gov/Laws/GeneralLaws/PartIV/TitleI/Chapter265/Section46">here.</a></li>
<li><u>Reading of the Will:</u> They do it in the movie (see picture), but even they say, this really never happens. I wish it would, it would make things more interesting. </li>
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<b>What the movie got wrong:</b></div>
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<li><u>The Will itself:</u><b> </b>Shockingly, the old man changes his will! This he could do. However, the quick glimpse in the movie shows a one page letter looking document, without any witnesses. The movie is purportedly in Massachusetts, and <a href="https://malegislature.gov/laws/generallaws/partii/titleii/chapter190b/articleii/section2-502">Massachusetts requires wills to be witnessed</a> Now, there is an exception, saying that if the will was valid somewhere else where it was written, it can be valid in Massachusetts, but the paper was typed, not handwritten (or holographic), so I'm not sure how it would have been valid anywhere. Kinda sloppy, Rian Johnson. </li>
<li><u>The Aftermath of a Will that Disinherits Folks</u>: In reality (and sometimes these make for great cinema), when a completely valid will goes off the rails and leaves the old man's money to someone who isn't the family, lawsuits happen. They usually settle, even if one side has all the good facts. If they don't, its expensive, and lawyers make a decent chunk of the pie. </li>
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<b>Takeaway: </b></div>
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Knives out was good. Not <a href="https://www.rottentomatoes.com/m/knives_out">97% on rotten tomatoes</a> good, but definitely worth a watch. I give it 74%, which is still really good, just not all time good. They should have called John Grisham, or any probate lawyer, to clean up a few little wrinkles in the facts, but that doesn't mean the broad strokes weren't there. Like drama? Want to have your family feuding after your gone? You can do it on purpose, or you can prevent it. Knives out highlights just that. </div>
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PS: I'm sure someone else somewhere has written about this, seeing as the movie has been out for a while. I spent a couple minutes on google and only saw a cursory review, so I did my own. </div>
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JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-7431539061106030952019-01-29T17:13:00.001-06:002019-01-29T17:13:57.509-06:00Guardianships, who, why, and a little update<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="https://www.legalserviceslink.com/uploads/blog-images/about-adult-guardianship.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="Image result for guardianship" border="0" height="212" src="https://www.legalserviceslink.com/uploads/blog-images/about-adult-guardianship.jpg" width="320" /></a>Caller: "I need to get a guardianship"<br />
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Me: "Can you tell me why?"<br />
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Caller: "Well, I need to get control of my _____"<br />
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Stop right there. That's not a why, because you haven't told me why that person needs a guardianship, why it would be in their best interest, and what else you have done to prevent the necessity of one.<br />
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That's ok, we can sort that out.<br />
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<b>HARD TRUTH #1</b>: <i><b>You can't take a guardianship out on someone who has capacity, who doesn't want to consent to it.</b></i><br />
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Ex: "I have to get help for my (insert family member or friend). They are (insert risky behavior) and I'm worried they are going to end up in jail or worse."<br />
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Sadly, there is not a guardianship or other legal procedure to help someone who doesn't want to be helped, not unless they have a diagnosed medical issue or they have broken the law.<br />
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Ok, now that is out of the way, who is guardianship for? The <a href="https://statutes.capitol.texas.gov/Docs/ES/htm/ES.1151.htm">Texas Estates Code</a> dictates the rules for guardianships, and they are complex, as a guardianship is a harsh remedy to an underlying problem. Like a power of attorney, you get to act on behalf of someone, financially or medically. Unlike a power of attorney, it requires a lawsuit, its really expensive, and it can potentially take away the ward's (the person whom the guardianship is taken) rights to make any decisions for themselves.<br />
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<b>HARD TRUTH #2: <i>Those who really need a guardianship can't always get one, and those who don't deserve them, sometimes get one. </i></b><br />
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Ex: "I have a special needs child who just turned 18, and I need to have guardianship to help them apply for benefits. "<br />
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If you wait til after your child turns 18, this can be a pickle. PRO TIP- don't wait. Same example as above, a family member wishes to save another from themselves, but they won't agree. Can't do it.<br />
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The classic scenario is you have a pressing medical or business decision that requires a person's authority, but they do not have the capacity to grant that decision. Ok, you need a guardianship, what do you do?<br />
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You need a lawyer, a doctor's report, and sufficient information for all the ward's family members. The filing fee is higher than other proceedings, they court MUST appoint a neutral ad litem attorney (Add $1000+ to your costs), and then you have to get everyone served. If all the family and others agree, you can estimate costs at several thousand dollars. If someone fights or contests, triple it, and then some.<br />
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Once you have a guardian, there are strict requirements for accountings that must be met and add to the cost.<br />
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<b>TAKE AWAY:</b> A guardianship can be a necessary evil, but they are difficult and expensive. If you need one, plan accordingly. If you don't, be thankful.<br />
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JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-21388953167589229152018-06-18T12:26:00.000-05:002018-06-18T12:26:06.356-05:00We have moved offices<div dir="ltr" style="text-align: left;" trbidi="on">
If you've tried to find me, I've moved. Come see me at 717 N. Crockett St., Sherman, TX 75092. New phone is 903.964.0852. Same guy, different building<br />
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JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-26287022375934514052018-04-25T14:35:00.000-05:002018-04-25T14:35:22.725-05:00How much does this cost?<div dir="ltr" style="text-align: left;" trbidi="on">
I get this question much more regularly now than 5 years ago. Thanks to the internet, we now have access to more information, and if you believe what you read, it SHOULD make things more transparent. Professional services are no different. <div>
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<a href="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcQtOm87FCJNS_5mC3RbCbPquqX-Bf-iMGbPmlNfqHHEFS5YZB1HNA" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="Image result for secrets" border="0" height="138" src="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcQtOm87FCJNS_5mC3RbCbPquqX-Bf-iMGbPmlNfqHHEFS5YZB1HNA" width="200" /></a>What companies like LegalZoom (often a bane of my existence) have done is the same that companies like CarMax has tried to do for the car industry, or the TDAmeritrades of the finance world: "here are our fees and costs, beat that small business!"</div>
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So, how much do things really cost? This transparency is generally good for the consumer, but too much information I believe has made our society overly skeptical about just about every transaction. </div>
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Cut to the chase- I can change my own oil. Probably. But I'd have to buy the equipment, slide under my car (or<a href="https://www.youtube.com/watch?v=_VMktceKvQI"> jack it up and risk getting crushed</a>) <a href="https://www.youtube.com/watch?v=Qv5_tn6T3BA">get really messy</a>, and then have the spent oil to dispose of properly. How much does that cost? Likely way more than the dealership or the local shop will charge me, and what the time, energy, and emotional turmoil would add up to. The <i>cost</i> is not just dollars and cents. </div>
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How much does a cavity cost? Or a root canal? Would just brushing and flossing have been cheaper? Yeah, probably. </div>
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The same logic should go into any professional service. Take the most basic thing I do: a Will. </div>
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You CAN do your own at home. If you get it right, its fine. Some really good resources out there to help you, too. </div>
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But if you don't: </div>
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$500 cost for the attorney ad litem to be appointed when you pass, because you had no will. </div>
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~$300 additional time required for filings for your lawyer. </div>
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? Loss of control over where you stuff goes, and who gets it</div>
<div>
~$500-$2000 cost savings that having a will provides in options for probate. </div>
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So, what is a will worth? Baseline, $500, in reality much more. Again, the <i>cost</i> is more than upfront dollars. </div>
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The next common question is when to pursue a claim or not. These get a little tougher. </div>
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<div>
Caller: "Hello, (lawyer person). My (relative) died, and he had money in the bank. I need to get it." </div>
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<br /></div>
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Lawyer person: "Ok, how much was in the bank?" </div>
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<br /></div>
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Caller: "Probably $1000"</div>
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<br /></div>
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Lawyer person: "Did they have a will?"</div>
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<br /></div>
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Caller: "No"</div>
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Analysis: We already know that the no will tax is $500. The filing fees for most types of probate are a minimum of $300, with additional required costs of another $200-$300. You're already under water there, and the lawyer person has not even been paid yet. Its a poor result, that could have been fixed with a <a href="http://www.yourtexasestateplan.com/search/label/bank%20account%20beneficiary%20designation">beneficiary designation</a>. What makes sense at this point? Just walk away. </div>
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<br /></div>
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The same process goes into any lawsuit. A common one I see is when you have rental property, the tenants move out in the night and steal your kitchen appliances. They owe you $5k in rent and to replace the kitchen will be another $10k. Sue them! Right?!? Maybe not. </div>
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<br /></div>
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First, you have to find them to sue them. Problem. Next, you're looking at several thousand dollars in filing fees, costs PLUS lawyer time to get a judgment. All that may be for naught, if they don't own property (which they never do, seeing as they are renters) or have assets you can attach (again, slim). So what is the result? You were stolen from, paid $5k for a judgment that doesn't get you anymore money. Would have rather just done nothing? I think so. </div>
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<b>TAKE AWAY:</b></div>
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<br /></div>
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In any scenario, more information can be a powerful tool in decision making. When it comes to professional services, lawyers included, you really have to consider more than just money when determining if any course of action makes sense. Is price your main driver? You may lose out on customer service, and be prepared to only have your self to blame if things don't work out. </div>
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JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-85410426871042520022017-06-01T12:11:00.000-05:002017-06-01T12:15:34.735-05:00US Supreme Court filings: a primer<div dir="ltr" style="text-align: left;" trbidi="on">
Sorry I've been gone a while, but I've been busy.<br />
<br />
In today's post, I'll walk you through a (very rudimentary) tutorial on the shakedown that is filing things in the US Supreme Court, as I had to teach myself this last month.<br />
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Question 1: Why?<br />
<br />
<a href="https://upload.wikimedia.org/wikipedia/commons/thumb/4/43/Supreme_Court_US_2010.jpg/300px-Supreme_Court_US_2010.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://upload.wikimedia.org/wikipedia/commons/thumb/4/43/Supreme_Court_US_2010.jpg/300px-Supreme_Court_US_2010.jpg" /></a>-I don't know why, but if you are the Petitioner, good luck. <a href="http://www.cocklelegalbriefs.com/blog/supreme-court/not-the-long-shot-you-thought/">Depending where you look</a>, the odds to get your certiorari granted are less that 5%. If you are on death row, keep fighting the good fight, assuming you're innocent. If you're trying to keep minorities from voting in North Carolina, <a href="https://www.washingtonpost.com/blogs/right-turn/wp/2017/05/15/a-critical-non-decision-from-the-supreme-court/?utm_term=.22261e01519d">then I guess you have to keep trying.</a> Either way, its a pain to file things in the supreme court, but let's proceed.<br />
<br />
<b>Step 1: Get Admitted</b><br />
<br />
So your case is appealed to the USSCT, or you need to appeal a case up there. First things first, you have to be admitted to the Supreme Court bar! Ask around, and some say <a href="https://www.yahoo.com/news/lawyers-supreme-court-bar-vanity-trip-065041185.html">this is a vanity trip</a>, and I might not disagree. However vane it may be, its $200 and <a href="https://www.supremecourt.gov/bar/barapplication.pdf">this form</a> to join the club. You also have to find some friends who are part of the club to endorse you. Special thanks to the <a href="http://www.richardsonfirm.net/">Richardsons</a>, and <a href="http://somlaw.net/">Roger Sanders</a> for this endorsement. Mail it off, and they send you an email saying..."one more click and you are confirmed!"<br />
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This takes you to a third party framing site, which, after rejecting the several overpriced framing options for your new shiny supreme court bar certificate, you can confirm you actually want the certificate you already paid for as part of your $200 fee. I understand it, because, capitalism and all, but poor form, supreme court, poor form requiring me to click through ten screens of pretty frames just to get my certificate. I digress.<br />
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<b>Step 2: Respond</b><br />
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If you are at this point, you probably know your case and have most of the content ready to go. As any 1L or appellate lawyer will tell you, you end up spending as much time formatting as writing. This part is awful. However, I found<a href="http://www.hbp.com/resources/US%20Supreme%20Court%20Brief.doc"> this template</a> that, while advertising for another company's services, got the job done. But that is just the beginning.<br />
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<b>Step 3: The Booklet</b><br />
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Within <a href="https://www.supremecourt.gov/ctrules/2013RulesoftheCourt.pdf">THE RULES</a> of the Supreme Court, you find out the following:<br />
<br />
<span style="font-size: x-small;"><i>Rule 33</i>. Document Preparation: Booklet Format; 8 1/2
by 11-Inch Paper Format
1. Booklet Format: (a) Except for a document expressly
permitted by these Rules to be submitted on 81/2- by 11-inch
paper, see, e. g., Rules 21, 22, and 39, every document filed
with the Court shall be prepared in a 6 1/8- by 9 1/4-inch booklet
format using a standard typesetting process (e. g., hot metal,
photocomposition, or computer typesetting) to produce text
printed in typographic (as opposed to typewriter) characters.
The process used must produce a clear, black image on white
paper. The text must be reproduced with a clarity that
equals or exceeds the output of a laser printer</span>.<br />
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What? I can't just do it online? NO, you can't, and you can't do it at home/the office unless you have a print shop. A 6 and 1/8 inch by 9 and 1/4 inch booklet, it turns out, you cannot just make in your own office printer. It gets better.<br />
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Your petition has to have a white cover. An opposition? It has to have an <span style="color: orange;">Orange</span> cover. Yep, <span style="color: orange;">orange</span>. A brief on the merits? <span style="color: cyan;">Light Blue</span>. After that, you have to file 40 of them with the court, and 3 with all parties. FORTY.<br />
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Can't I just outsource this? You bet you can. And the outsources will email you. And Email you. For a complete hands off with response, expect to pay several grand. Cheapest quote I found for just printing and delivery was $1500 I think, most were around $3k and up.<br />
<br />
Instead, I called my good friend Ronnie at <a href="http://bnbsolutionsinc.com/">BnB solutions</a> and he made my little orange books perfectly, and got them to DC on time. Under $200. Ronnie, I salute you.<br />
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<b>Step 4: Sit back and wait. </b><br />
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Now is the easy part, you sit back and hope the Clerks up there agree with whatever your position is, and stick your 40 colorful books in the good pile.<br />
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PRO TIP: Call the clerks. They are awesome, usually answer their phones, and will guide you through everything. If they don't answer, they actually call you back.<br />
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Conclusion:<br />
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If you have to file something in the US Supreme Court, don't fret. It can seem daunting, but as long as you take your time, you can get it done efficiently and cost effectively.<br />
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JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-37119466374697155622016-12-16T13:32:00.000-06:002016-12-16T13:32:45.428-06:00Beneficiary Designations, again. <div dir="ltr" style="text-align: left;" trbidi="on">
<a href="http://www.yourtexasestateplan.com/search/label/beneficiary%20designations">I've written about beneficiary designations before</a>, but they continue to be a source of conflict I'm seeing for clients. It's not just life insurance, either.<br />
<br />
Think about your assets. Bank account, stock account, CD's, IRA's, 401k. Probably, without thinking, when you set each of these up you had to fill out all sorts of questions. As I'm sitting here, I have no idea who I've named for all my account beneficiaries, and I do this for a living, so I'm guessing most of you do not either.<br />
<br />
If truly you have never named anyone ever, then the rules are relatively simple. Whatever your assets are pass under your will, or under the laws of the state where you live if you have no will to your heirs. <i>Unless, </i>the contract for your account says differently. Want to cut out your no good kid? Policy might not let you. Really hate your spouse? Account contract might give it all to them. See why this is important?<br />
<br />
Where it gets really sticky is if you try and change things, and something happens, and you don't get it done.<br />
<b><br /></b>
<b>Example:</b><br />
<br />
Wanda Worker has been with her company for 30 years, and has built up a large retirement with stock options that have vested. She has two children, one who is in the pen for attempting to harm her pet parakeets, and another who is a nun working with disabled children. She fills out the form to change her beneficiary designation on her retirement account and her life insurance to her nun daughter, and on the way to the mailbox to send it off has a heart attack and dies. <br />
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<b>Answer:</b><br />
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What happens? Per the usual, it depends.<br />
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If left alone, its distributed pursuant to the policy rules. If Wanda was married, usually goes all to the husband. If she was not, split between the kids. There are two different theories out there that could change the result, whoever. In Texas, for life insurance and in limited other circumstances, courts have held that if someone "substantially complied" with the rules to change, its good enough. Other accounts or policies require "strict compliance" which means if its not done right, sorry. The problem with the "substantial compliance" standard is it puts someone else in the position to determine another's wishes.<br />
<br />
In our above example, at first glance, Wanda did everything she could do to change her beneficiary designation. It wasn't her fault that she had a heart attack, right? Well, why didn't Wanda do it the day, week, month...before? She went to the nail salon instead. Is that doing everything she possibly could have done?<br />
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<b>Take away:</b><br />
<br />
<br />
You simply cannot be too careful with this stuff. Tomorrow is too late. However, should you find yourself, a family member, or other involved in a situation like this, or where one family member is trying to take advantage of another, thankfully there are options to make it right.<br />
<br />
For an example of a case that played out like this, see <a href="http://www.search.txcourts.gov/SearchMedia.aspx?MediaVersionID=cf2b369e-07dd-4e07-85d2-e38e4d67251e&coa=coa05&DT=Opinion&MediaID=92929eaa-d034-4f4a-beb4-7cd1ce96ee08">THIS CASE.</a> Think the result is fair or unfair? Let me know. </div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-87299744272688405652016-08-01T17:11:00.000-05:002016-10-03T14:43:54.333-05:00Be careful what you sign for...<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcSuvt8ThshhHx--WYZxY4nGevp0RIERwqneO3SXmBUYAsPbVqEoUA" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcSuvt8ThshhHx--WYZxY4nGevp0RIERwqneO3SXmBUYAsPbVqEoUA" /></a>We sign things all the time. Mostly credit card receipts, but if you have ever bought a car, a home, or signed for a package, you are also representing to the contracting world that, by signing the document, you accept the consequences therein.<br />
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For most things, this is fine. Sign your electronic name at the grocery store, sign for your fragile antique cuckoo clock you ordered off ebay. However, if you sign for something as part of your job, or in a business capacity, you need to be much more careful.<br />
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Scenario #1:<br />
<br />
You are a manager for Big Box Store, who sell mature pokemon to the public. You negotiate a great contract with your supplier of pokemon eggs, Fantasy Farms, in part by not telling them who the eggs were for. You sign the contract only with YOUR NAME. Turns out, people stop caring about pokemon, and Big Box Store stops paying on the contract.<br />
<br />
Fantasy Farms sues you for the contract. Who wins?<br />
<br />
Weren't you just doing your job? Well, sorta. Texas courts look at a few things.<br />
<br />
Who signed the contract? Well, you did. Not the company. You should have signed it, YOUR NAME, manager, Big Box Store. That would have protected you. But you wanted a deal, so you didn't.<br />
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Next, did you disclose you were an agent or officer of the company? No, obviously. Strike against you.<br />
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If I'm the judge, I'm probably finding that you are stuck paying the contract.<br />
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Scenario #2:<br />
<br />
You and a buddy are starting your medical practice together. You set up your company (doctor's can have special "professional association" entities, think an LLC just for doctors) and you sign a lease. However, when you sign the lease, you signed it as "Doctor A and Doctor B." Business dries up and you want to move out. You do, the landlord sues you individually for the remainder of the lease. Can they pierce your corporate entity?<br />
<br />
Depends. Again, was it obvious you were signing for the company? Was that disclosed? Did the lease include specific provisions to hold you accountable? (READ YOUR LEASE.) Are your books and records in order, showing you observed the corporate formalities? This scenario is very avoidable if you are careful when you sign the contract. To see what not to do, read <a href="http://www.leagle.com/decision/In%20TXCO%2020120827618/NEEL%20v.%20TENET%20HEALTHSYSTEM%20HOSPITALS%20DALLAS">this case</a>.<br />
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Rule:<br />
<br />
The basic rule is if you sign for something as your name, its on you. If you are the president, manager, or back room clerk for Big Box store, sign YOUR NAME, CLERK, BIG BOX STORE. Else, its on you. The exceptions come if you disclosed who you work for, it was obvious, and if you are the owner/officer of a company, as long as you weren't trying to perpetuate fraud, you should be ok too. Key is disclosure.<br />
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This same logic applies for owners of a company, partners in a partnership, members in an LLC, etc. Don't give away your liability protection by signing something without your representative capacity, else your "corporate veil" could be pierced.<br />
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Take away:<br />
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We all wear many different hats. Individual, parent, spouse, mother, son, employee, owner, etc. Whatever hat you are wearing on any given transaction, make sure you disclose that hat, or you could get stuck wearing a hat you didn't intend.<br />
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JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-3226533711915398952016-01-29T14:13:00.000-06:002016-01-29T14:18:05.685-06:00Gun Trusts, ATF 41P update<div dir="ltr" style="text-align: left;" trbidi="on">
<a 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" 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q4gRl/AcdQb29qhPuOJwIGtfWvX8sh9vjTZQEGUjC4mtzam2VZafvHnGvyvmH+NwS3JNsF78ZSoaDY9XcPgxmHN0Rre6vngRjO3MwTXIu+CfnT4VpefnEpItWg82VU8C1l6+ySfry7p+lYqbyDIxF2GUfb5+4NhYBd4wYEWFHTt8YHlCV25W8g4nRm4hApGodlZ6pSWtT8nxh+3MWnG9aeAKRIdPtzoeppSmrGUHDzCK1hDP2sAVgAoyZSjvHzlE0BHaCSe1fVpzvripXlVpVurC4iRB1u+0JFjhEYCdNVgP7S7Pw2pVp4U4soSMJHQBIRqic48b+HPMBa9j3+f47ER2PlNoJ9eo2JC07OFz5n4yf72eMjcTRl8ksFuqD9AOsqr8j3c9IsUK4p6lmwXL5fb48zmEePDTzAk8TnWWrZAsGdr3TocHHN8LEWwep/WFXUD1CdDuJWY7l6I5hsbi9bvCsU6916AUYEKnhqVIl5nqXDvCjd+42EIbjI6mmDw4B1tuDIZQjmQCjPeUbyv2jdbpKSqJ2PwzsSD1WWU7f4+U6kBHkKCD8TijuUTKa2rTQuhpmR4Ah2dmsSXbwjwO1Ni0MRYQ4L4wb6UAXyqs1Z4sDJhmbYfIwRGtoC8i67ayskp0CFaevWu4AXLrXerJqikewjR5zuwDUOO0QhxBXbHoMsYIUdmeQlVudBh2eHqdqWzUWrE61Hjd2+GD+JbMV0juPNQK2SWwD+iYkRVUoUnU3zoZ/jB5QywsE9mzj+otnrT6X5zdGy5VL2WAIgP0H/3j1rDwAi8Bb/cHrfQr2G0lI2I6gUaCqhL1Rx8oRmJ5au1He+b8Simro0dBBiLN3S7e4OIhteZKtxZdSys4Nh26ODs47sL3JKv6K8neJeRUSkBRAOdJDl4bBs4/IGDQf8/bbbgJGSRE5El75YkGi50G6M8PJQIMZ69SZqmjZldFt5KcY/XrnVE8IiAP8/iA70O6nbEvH4w3vWK58/gzbMQMwaom5NVJOL+3p7tYDDatyJHP/tGI6KrO0SMeIDmLnOqSmn8DczhMd4ZHr9vaWCzDFGs6KXCk7P44Dtbe6BIV0+ilJa3nTN43cuQvvoOuJ0NkZB7K0BEEAFHYDQY8xyH75A5FLIZVcBISJjX07rT+gyBVl+Xhq2n3xlWckksw6c4yyLZAPsw0y+zhXYKXEVChIwyx5zafzUvRKJ9vHUxQve33tkfqr1OaYIRcXfPJ6P3hiY2BMEH/hyJsbDeoGQTnCuX0hAmeW/67DXjX5fYZbFWLS3SHc2u5AnN6E16d4W7L1P2tP5dHpUpzbu989erfvHiQllUv/j4wsddzceVOeQu5w7w6T2URPAgRjxxBfGKrY0+vO+E5hR2VZiLUrvZaj3BrIX0egnhvTqtsRgpnqdVj11NUQKOtnjK7F/wYG2KjyO88gQ0Wda5eL0V41uv/fxydY1HFz1ud3/9ePGOaHoOmB5dQl+vxTw3jMfkY2YYl+8XUh4lKpEtVKV1o17MVjqleMwsvg4JB99QK4Od34yG7doWkdJhPRFl+ELtYdDSZrstFHx59ZTSmPeMZXB/LDzqXMCL2g3x0YU86nn8+Owd0bMCEdGpDxzZjnwcn+8W971XnxSyqtsQTfxejaX0xfJmdv21EonPI6JYLqGFyGfgWtymaKjhmMn8Tz/E3ixjDU51G7OAyyOI0VLKIplcLs9/m49euF24Fp5YqguPPj73OGixivD4UUVbfMLtAs2FbOqHwBjs0WDfH+pZqYyVu7TibRKmaNxJXvEmErH4OimaDu4AdtBCFEERKzGJNJ2NwomPweofcYSB9q7Dtisv3xeJuaXOXWu3i3ry96bx6Ft7t1LpNLtzuEEdm48ewWsqlenjXXzC/TF9/OhFF57ozCknlxKn9OEqyEIATP0geIg1lvs+B17KlYeGR61R0lgCJZifVrq9RopmXJSsDTK0EGoKCOTcKNxZtsxeoA9GJAguTOvW+BjFr6zNy4727IvHhmEkBOPRFyasx99yIK6NP7HHTfPRF/DTBHpZpUK/xccNQ3z8COJz03i8oIT0pETKsszyipjwcRyBkvMdYQJh2awrSh3uPrxeqU9iJ7D/rwI4ZPkzrJxIKHatQqRYWBM/ZwrUHwwGZEwD9iAOdfj68j3QnsqiSGndb//02JQAoCQmvnj0YuJza93fAkRJMB+JkvH4Tx9Poyjvs0dfRARJePyYCJEvHjUXJVFtmsQY+TCRHHBAYI1RRajdx7DqpFBTVUM0MA+lWJX8wHbpV5j751+xDSTQMphjUsogx+F0BPHJ/iHQd58lOodomK7cpTwJtCiB3o8fPXr0OPL4C/jRdM89/gIfT7DHN+ZgwC159OiLx48f/+nRo9/azxoRrZsgwskyIFw7Yh63HDrmZnH5QaHj3aYkBwi1bKUW4/aQvnipJn0eKdV5Dht339UioVlnijIzK9sw5Wk7DiBCuKmIr+a0n1/e5rdfJL6IPP7Tmct14+MI5NvuwuMAHYj7p3l6zyNUy0Q8WWYKro+JmvGhjW/agBg6PXFCN8DXqtBYqrNVTEtEeqkxbN2AF+IuhNgkbngbkepKpfAEBTDY2g8GAgco5cH2LseX8VyAD/jqW5p49EggN84YD+/X1IDH6cdnDILLm6BfPPqCJi7041x6lCGUdzHntjs46qFZRJZaFuMeJSEacJc9OSIRs16rbFTL37yUgBBp8RIRdGGioukNRx6iBfQdMUcweGQD8+fj/FlauhCf3Z0QgA3/RL5QFx9XH0vs8cdn3qc9EyPwRIRc7P3YnWlACHH+bi/UG4zWbDZrs2f5g8I2Mml1CTwIViwOQUV1/SWll4NnVCDbzA9d0uzuDGBQGpR5LIHxno97MmwTbOXe5fi034lfPPqvbx89Nhc9bldT+OLRb3/76AvhjA/g/VZ49CeQXPPsHZkijBITxGRtF1y14NB2MNmUWjk1nHqOENDIaopOLEX3cktxUJ/ssyDZl0wxHe5yBnUEWm3mwoDChp/LT0D+LuZPuN7fJh7dUEHXGB8v8Kj7a+PRx17QNcbXi7zrBvHreCvf/sm8LAbRyyQBnoa/tweOKWa6/KwcBZi06lHhMhW2ozCxFN9dCvAIk7yRJBHE+pJ9KQ63JpxmLpqMIn6Eji7z0JbvU1q8SL9wgI8fYULBu/VokSLqF4+2sCaq+ejxwuPas8f/BQ4MqN/HF3viKKUGia5gygIcqOPQ7t6wxbJBy3cKFTVDMKcC4ap17EKKHV0qgozGwM40qwFXg4+dLHxp7ZvsAoGDfn+otS9DvELy5+zD9GKe/VZjhNDs387HTK6tb+1WSfpvt+cppf32Btc6oH4vy3ZoXYGgt+8DDd5qtY+P0KeRUZNGFbBlBoaGSSwgYufavrmYSXtffccAZqJSVLHrdUlQneZdjHGDY/Rd4CXD3qAXkFcjJHopPnC+pmRwn3ncdeHjsze4Lk93uLcIfbAKuu541x+4BdcydvSQSUeFpLpFScoLAEm8kkxTSRDTF5Jw8DtyG/WLWC/SpqY14V1KUUR8gK0flAP7eF/AEb1ySowLY57vdamg8u6DH7oWWPODKT8OySxuW71rKs66ZKLbbGBGr1s1Cb3QUvRilB/sMLJ5D6hmyVA0yjSMDM+OdwO+4GgXRHv5AWUO4JmlqfpbA6N5LrD4So6Y4Jb6h0eYZw44QM+g9CyThlohpKjavUWCFdC5Tjb24qJU/leiGNlhR6tcbrsG5iWj5BLcBO72gXhDnx9LdeQTQmvn1LlbSeYTG69OqLk9S69+kTceqVb0cxCVCAGTLDsgrocLwQoxTOsvPyCqngdxArVvWFsVKfdFHPqCQBCBL6FetK1SAkzEHbR9fh8EmsievSG4SCsRUl8QQLUJ342ZsMwr+darZNKxrPLK14WjhMY6cMmdhUilItIHy461/cEt2YcbIj2mZ1bM6hIoxKIXY3NrN6Z+gcc9zIkgfqxaRLejBGaUfBkJGAAXF/0YcBDaAeB5Yi7QT8l1NG8a06gv0Tvs+jwuzFxTmkh5XpH51rIUmK3m9FY35vURiCEZoTUM7h5h7BRwDLhN9nryTAq92cmp0q/PuzMHGEUQO7BxWUcVagABP2FVZgOfPzjwyYFdG1iLE0p35r9Ur0ad3oSEhztfmtB2K1t5QqX3/vgf71EqblZenv5mCV1adVZoZZ6GSoyk4Z4HhwOsqAGnuMVMhRlfAikERWr3dvlJaABygY7BPFMxL5KqF21gTclFkIBYk7XX62EZGfwDDJqbVybeUqFxO417GC8zHJrqqZUpNX/5dz/6u7/70R9/KVCaTiovIaPGHGJaum0s6GuXXUAm9R/2/L4jG+4jHvkYCVWgSAJ3oDeTzTRlCbNzJBxyDdqkEjh2m8R0ahQl0LfXw6NR+yHZB3oZC8jUhQuRSJbV3ouXZ3q9ylZOpPS9f/4RwMP1ox/9swFw4xXnpdKo8jOjSLL5G+fNUBHYaH8cguhtEOpzU7EiFJfAFibBfU5Ro8QOeJlnszN/0PgJsmwip9o9AqkqVZPl0cDw7I7RTPR3QUlLrNRiupSISDWmmJIXX6vL66wUE5QKv/zjBB6H+B/vSZRGU9OzIGeXgmxBilWJpObvqBIlpyvgeOzd6tlswUlUcU9QlKiUxsiXsBOIdUJfLHozw5zh4adT4xWXu0ZIVxEfWEVMPl8IzQT4oCunizdUhZvCTAtN6d6lc8GFW1U6RWBNMiPePMZfAnCSTnWd5zZKNY/q9pQlZCiyyBug/eiJLPvRzu1Pim/lZZpZKhEKQYXONtzNWjd/xhQ+T1AeykfCLrtSJvVwhmKiUA7uHh/JgbVgD6Jo1DALitslCqSxKYoks95NxdJTV8yuub1LSreUM1BpguSdg8ch/vGX+IJIHI9neWfvdmcjuaR+O03YaWcpPx+2QGQLegYuq++flU6vfh5RnCaJq0z/IiOamTMhBTjYCVZwDnES2ohsuPz5Ku5sshKNYUCWwUSsPCRzX9a1q3FJIJ4yjXazaUqM7EZlCY+xKLprq1St47VL712GboYxgSUlkXwj2XTr7BSMt7NdpeCReGsCrQGPkIrWnQmAS6RMuS/UvZ8Ump446A2W5uSGYnOhFLH1MXxOMsoDQTVHjHCncCJj7ergAM+atIIYUtyn0iypoERUHVk6XG02sZuD2KUELgtzghKrHhHf++V//Ohl6CYY/+6ff5mw3mLC2wX4mATgkkBf10pLWCHgbKSmCNUqKV85uwW0Es17OkzN2N3GRabwEM82JrbAvEbBDTVBxWyijZB3ByG/PzjC7SsZCRifCrxaLFSSeHfdYXY+nGZ0YryXMEzBNBPvvffLf/7ja4CbgfzRH//5l++9Z5jwdiPxnmCss80RIRsGPPDXJp0JoiowEjrmz10sP5F0FCzgL81lbaiR+eQTujGgQaOiFFe1LKGdsIAqxj/ss48KHYKGAQmUpt+ClnJ7U5JySiXBtG9ecdP3/vVHs/W64OZATta/olfEyZALq3iENk9iztmtJSwI3w34/Ws+UIF4icu05EkREYt5EpWGyPJm9bmy9TY76RjZphAoLeVJOZwt4M57oDXiRVaOAVOhuami9IBDsAMay9NkPQ1QuQLAN0Z1CVYQFK3JPZL0bVDpoP/otjZHwvsyXNvwoNc7Pj7qIxFWT2O6nZCM2+5J0xxvOiDOtmIOezVuBMvgDjjB/ITrD1dYIqZnJWLGAXlEyZRPXBUqkI0ErbHz8wK7v28XoN1t3broeoQ06qKYnpEwTuDq/AcHR+OD4z2wBqBvfJ8U3M40iXkgaJIksVEB75hMLUXrs4adNWEoZxpu5NCKIrJAEGvFQ36wg8O9teW7jMWt7wCZhdCj7ObOe5wVOb5dgHY3350m9S7F8+t0mooD8aAjWd7dD+wP/7Nn2cMVkkEe9UBIQbHdQHYnQWMTHoVQt8LOGdOuijo0AhzKtDD4Q7bBQX9/CE7DqkBn8Z6ThY2RisGK37cZ8LcNkO9Oo6WNp6oSeJdTBafXyd1lLGgMDjARzSpokEe7TI8qCcZU0UoqNwHYT4iRCjt1BREBBP7xcI5xqOzz7XKHZ1cGjzYydWI0PD8oKp08FcqbW9be/FsHCK6nM1M3pMJGByUoMff11MTr84fAgu3yHWffHeoBPQp+5mS7kGam7uhTEdtQoO+XcrvAnOyETdSh8v6eHwvJ2z3ZhzaiMbFFLrTwEFW5lm53a/G8xTvfA0B3LV/NOsMai2TRE7NYSDEgEJAd7bbNNprsqC/TrB4nGJQqvHmNQJ9NZBDLRUTUywDQCyZW6bBkYWjQxljXH8ByNFAxlgyouQp6fNKm6tkpg3GfsM5bBGhaAO2aQYiU0zQny/bpcSsNCcbxdNURaLNNICZKwKMPc/oO80cxIcAQml/NA4yh2S65PTESCzcMTEH22yHG3qM9HzjsJGbFgYrZwOwbeHPYq0gsh+3fI8Am7jSbTQVT7sXbiap3osTJsuzbn+Db35XhCg1FB05029V0h2e5SdFqgvGURZdg1ig42iZphGOfs+0qXh8myxhHRGmGx0mgpdLreHvWq0xsp9739wHQ7kEXSxQrJXDd4nZath53ljHf5z8IYAltIHBwvIb+aFdPE0zJx2ijaSAmw0rN9Fk2yhYuPQUAACAASURBVOySstPVJGQrzIxEYGAVwowGzAhaEuitEnEdQ+YNZlli0/j+jCfzF6x/nQG0do0S6yZ8Y4YQ62FvEXl07RjcyKNhiyWLHCtSRi+iEIKGIOUuEpFyb234ZY51bKjmNlUIBQWlWUAHJjDgAdfaXtu//ICmLSSetEiaCYGqXBvPynfcxHzvLS3BmFl11kSJpKpEauREYrERqEJxxeHbG9haB/3AwIZJ7tWHeRTCrsudwfxoqgPy+zFTM9+k7Vwomx2XmifpcI3F8oH2AM89+AO2I9/qQzrRoTqKe4zw42h0Ltx2E/HqW1riDCAmDZC9FBH8LFHKqVM9+oEPHKxQwH+rZcPjJSCECacKbp3bxU1eDFz0Op44GFdpPMU9Nbddj4AVzJ+uMtEFF2B/d882CMor4sSRAB4GZmlQZk4XMqRu8tN3fvJW1jvmHEAXLytLNQphgQU7lipHW+/ry1ibP+BnND4oqM4IBjxOVmQpJbStZ2MeSdCtNDve4rXrcAvCiXt8S9ByBHYxEpxkPRn9690GElCKzCfYAOD1d165rl9/9YuuzwO0u1nvMvP2ppMgJa0HSxS302TH2j4rSWARRWFDBwb0TMJ60eTF+JgvZA3CgP5gUWnFCdRn6iWwe9hqDR3MSNTViXhLqFluJ3AvdSEN/zoAr//81z/98JUQFwHanUnmsCmob8jkGzU0FNyZPPIDLUAIVxIpPUXMmakX0yyqPwbqiWnQiQAQ6QM6ZhJMggCGgsyI0pplJNDNFmMKfCeNrxc7bwLw+vUPEyhhwi/eecULFylY2wa3WzQ5wI5Vd+SMMDKAsza8FZSPIJwDd5RpGRSjJjf19Bl6mrhvDQYyTsAXg0ikHM4Is7pQ314P9yNMyveTvOCmYoZ/PULT3aRZfgMWvf7OL4SrV//3P/7b/wGM//STl750AaDWLMS0jElr2LSNbHnjTNupeQqC5AcpOjocDIbtfTT14D2Co6m5KqTCWieKaSyRZeXL2GaRZrWlOqmH42nUMZaPF+i10AoKChd4qiDAXLa8vRQlZCFH+lKAwJuA6//82/t///fv//2/GFev/vTnl3PqWRZNw71fb5TXWY1ZKs1jlxoFVRiEy+/tB8CZBDL47ogK+CnAax5CeM89iR02YM1vRKNbsKMSrXI/Bowoi5h8/UM/eOpRRittm7LIpeG+nRVBLhaSvZcDvH795z+9etX4F8DG1/u/+YerV81LOfUMQG8Dgs+ovqSD3NOlRHlyKYkVLHoMsBOXmOIGX0bTo6hGFVOg1S28wg76MeEEC52rYEQVsHHhCCrRwLjXHwWDgWCvt7Z8j3L7A2ESliiQrJN1KRScrwMQeNO8evUffjNBxyH+4/8Ec3cJp54B6GZHjAwIA0EbNqn13BIhWC275lvzg7N2q41bhYVtCBXBWdPBTpCYPSGRFwOwErltXoARZrppBxw1H99zwcO3B619rHnlZt5dImQDzISS5QkA/dUAr//kn5A3/3EBHoP49/8LZPLXP7/oPYsA+bafmFBqRIxtSiZ/zpmg92V5v9ff6x20W6zoeUWAgIPAVXlZ08GEPUarY1svbXXHJFkNnHdS8RTus3xT75CHUz7HahrE07qXUjFK6h7eFTWnvgIg503zf/39OXgM4vu/Qc49bzbOAETniSXuQLSSxsQUemJsf32aV0KAkaJeI/heF0uriVvFFy1bLyrSbUwHS0UvsCBxVtATlUf9gD8Q9O3vYT7NpNzlBIBiZKuwkeOppqz2UoBgFlCb/Ob9C+FZnPq/wWz80xlhPAvQE+PdLjsx3KuwAKo5VKMB27C3198dhcZ+HhImCYHnPbzRLm1gdWsZs9Lg8KEZrBEzvFFYtmJIZgkB7TIh3ENygwBSrabw7Li5WAp0BiDwJvim//M8b56B+G//QzzLqWcBukvcbuebTVBxk3RGg4IyDLRC/jWfLAfaGBKexvRtcLftro2NqDRJ/jKABngyEKJDOJ8Il6SZGZTXQgd++WTiqGk7oGEySpZ3Ed1ULwfIzIL4P/7tPLwLhPFfwP7POzhnAVo8KhgK7vxa/qE7Qx9CVN8KcmvGDOHdqF4hpKlpWanLTL0UP+R2Xkx3LDsfDdeMCUA5ENgbDAPgiVofChYUjKDC+7/SiusSgMCbIFw//ZfzvPn++/9yIej/u2A2zgFUWV5akDw6Ol0e62ajNxoYs6SaHLIxSx/RVYq6BDitEsOrTBzZWl8zDZNLFjJu8NHT4WKEn8/1h3Zx++IAzaD1oXYdk03hIs+MnynGmwC0XJb/exHxkB0vZNv35x2ccwC50hCoG7cLLdXmAoOxgqVdu6FA0NFGj3v5gel0iuB+IE+LHSxVJyc221ecHsnYtgbR4MSR8cs9NBTt46F/+QmtWzl7HWRVvM3uJ22eOZfLAVpm4SIycdN3meIBTjUtB+ccQLeHdy7tQjhOrI0m8KrQpcRSfGyyjqcNfHcEp9OEoJilNcn2Jrz6D7bWdzke7qqafSlG8uHNh6usu4TN1tpr3fLty2Dn89Zd08FRo112cDId3kqe06JnXZZzXAjREnuNcCGn/ubX3GycVTINJ49hK/DNdFK27iUSq0RmQV2bHd66QxSngblP1tiOZouUbNn+UNZYzIx3xoMAcwjQ12/Z9v8z1MLTj1NHxtXcyaIfgwDphtOsnnXVPjzvskxELzHnfl6uYDmVf3EGIHzTOosIMP9urGf4fdUJZWGrP7C762clsr4PqOJMYP7WySDRbKqwA56ooSWYnvHYPWmSs+J5X3B33Doa42kvAMhzn66OsG5C4FHFgr71+oSu1tKIcJl8nbMEl5tIJqfiGTso0R0WK7kiolTNlrnwKyKdnA+b2LQPqA4xfdFr97KKCoHYmx/YmkRM8Eb0znmAqENHh7bj/vHa8t0JwArNNYgUB+eXdjJUjC2omS690GWxRO+sYz3h1AvMxvu/OQPQTgUzDM4FDeM1C5bGUwS6sAkKV3y/4OEA7WHelBe3CP+dCBwhBMsLABGi78DW900B2u2ENg0pDw5bfmmmsKeX8Q8XidU/XOiNvZRT3xcWAKJxkuphoEGYkGKexJYmAEeXAVxKdzgJv7LZTvCoUsRuioTJ4DxANKD9ozmAOnhqTRrbIpIeew2Ar4z8rl//xUWcegFAge40SESj8PWiJRmcgujGOCbx0pRFu4UciwcwmmB12mK5KxB9TsnMQnrMyFDLaYE4i2Qykdu0iFnfMyx6FuD7rxG7Tzh1kbffP+MFsuSvsW7kmwJoj8k+miJRWV7rHY18QViYlZkqGQ0cNhZBSPG27ZBZNSnaFZ12COgtMzG/plrUroNbZ4a39Drr4SjW1csBMtHD7Mu1awuIPv10/i988jynvm8uAvQyYtSStYode/JZ6SEVA0I/z/wNWgPcJ+JmouZGT4Zu1EEX5oasRIalODuaHQx9LFxNnwX4YGLol0BZk+KSfYnRf25L8izAqUV759rNBzfnIF5791fzf330M3wSfJ8FTn3fFBYq+5zcEw27XAru+uxY7bupuOrwH7RafAvzGCj4RHQ6gcfcPETulkUxdwjPWDMh4H3MVWswV80X8E1aZIInYzEj5gwF08OAYmd074UA50Xv2me/+tW7H80w3fzxr2YkvPbg3c/efXDtnbOB4/uGuABQ51ZtR2MXbmUOQaWbKw5/exQMHe0FZdx/WX5gOHWJJDWNVS4bLpNstm29G+sstBDTOm6slLmz7eu3e47+cR8P6vo+sVIyLJpAj8BpXBAPWgAXRe/Td6+V3mUkvAbrnWs//vG7N67x3xnAjz59d6ZTJ37qWYBLLB6Uql6Wxk9w9tW2aQSd7ZEcOD7y+3tHPuZsezGtZmdTE8R0FyP6k0LUyUIL2nWBfTTCSbKCOy6Hod12ewSRL5aoWR9qZ6F8QuE8g/scZwHyCHaWToLrZ3jeufnRg5999OnNd38MJPz0owcPPrrJHr52890pQXny5tfAqYss6ubBhLSpY4574mxrSRYuDRwQ8Yx3Q4cI0AqXrJo8YLFOBffOJLOSx8oEzrs84JX3h4G13WEocOvQLzvo5AtZbE13uBk1FHdqDqEGAM/lIK7d+PHNmz8r/fhda/0Y1uT3XwHKjziLLuhU818WlIy74Uny2C7M/DXLA+Z5Q//BuO8PrK0dYLi0elrXNzDza1+y9umxIq8HYFkWEdVrllDVSlmMHft7rYP2wBZ0rIh08mUZdnh5nZ2viIUbsbkSSpUYXPQWDUFpgguRLfxkKB8sKlnOqUJiLp3lpl5W5CJVdRY0WU+pcXp3GTiNdbVy+IPyJGUhKVj4y7vT4/YZK1Oj1SaoR68Lwt6OkyWdgtNsTkBeiUwrSDyMOdexzxNJ3V5IbTsl4QKrd+3BzZulzzjFSjc5spulX7EHPnvw4Cw+zqlXozMLq23R6u0IO3bLdOMkj7BUpw+WZQdvgenw4ZHJlUhDT2HSyRMVXYyCWCkzuMEC3rTdgLfqWEgpYLYqOBiMD3pH+6ODXXn14WT/mu9HkmyeDWEoEXNOVhRRuMBl+fSjmxOVAutXgPDd0uyBmx99eu4dsK7OuRAQvJq32RyELVY2P6m20stYkycfY6tIjAzYHm9JjxNQiIoppdkGNGs8/pQJlGRUIAxBMxku32M79LcCfqun8pwzavfijcnhKdHEelokczKoR6+ex3ft5s1rN+fgvvvjd381+/PmOzdvnifhOz+5OhengGkiSaa9kUNn5XKWKxo4GgRCfewhDEFFYYsnfu0YF2M3fhM36ccvrN007NsUJSDKp3xvwhfc39vbDc4bQnZ2gVcaS3EXyO3WzFIs1a/+5DwB31kAeA0Qzj2Lz9089553fn51zoVQc6IYgyiNH8sxJzKB27i4Qei/xYfg4bGA+wW3XiZxldVmsJlWBts/e57mWbK6brkyUebK+NlhLFvbP7//qWWUPLhBXcxSNljdydyVXP35uWtFCNdmVLr2LrODE+q+swh/sj68OqedPagElRy4oBjOb5UmnJuk4HHJIzaHYrznx8z9EwEMGHhqLgwlxESXiFHcXRp+YxXO0KbmLU7zhnhg0HbYOxiMg45VQifH4bPR9TQhmbyEHIrJ4hkvNa5+eA4f+2/Od/nxHEDr2XMIr//i6pwL4cSt1tIGIVtRkSYrxkSJVjEtiqqwdXw8vsV6EoEZ7FIC+nCJD8DI8D36vmF0iqy+Mq+Cl0r0Di+yaNv2QgG//1ZrV16J0kn+RSvU13OF3A6thiX2lumVaNmrvzgrhPz650g4x6Ls0QsB/nquvhfCeW6YjHUq7nSFSfrLk6ZPlmWfbbgb9Ad7rZDMyyzAznlZAxyWo6p/jXv0vbpEq6xu13BiCdF2mNxhuy9HPNHRH/qXP59qGYi3ylq2vi50WcenOX3u6tJfnwF40/p/LoSYc7Y/nXvFAkBjzpFh7CZEbm9WmzGlJE79X9AxJ7K822f1B8ED3OFdMWp6g21N8IyFmPayFkHjr0GWIhWcsqDi/lmN758FeftoYNVxwPdk4o1ipSh8y7q24WEfMu9yKKZ5CcA5Ek4B8scuAvjOvBlkrgVo0K2uF4g2rRoF62hgUeyI7Q46gm3/RImCOtQjfIwQsWrVMCUHF9006JbGkxYYEaIby3LGB+MAOGvEoqCG9oXWFU3NMTaYCyg8sUU1yvUH+2dGwnfftQDyh87AZ2tBiXJikKbmxjFw4qSk01tERy0wbh2PggEftn3EmMAD4W7VC4FUehrPMy3KN0DL3VgN/FoS4Zv0vr32LdxaZE1NwZeZCCEvkMk5l6wS2tmB3HNaZgphhuHTd9+dJ6AFf5FD/2n6XXaXxh1tLOHB/ltTDtXT6Mf4WbA7PPL3eeLeqRFwVcE1oFl21KzKG3O2blgj1ja6bIsTvFGspgwOWr2DNtsgBAVFJpuB/JbSrMId9op3WuykNReE8BpzYax/3/mU4YHYiUeH1z59Z+7ZBRJeN6TJJ7qaSZ0DLIXZ/RQnd1PFqmbf3nH/oGX5k5YnSjGqxboY3BDctKoN+9ZpETya22XOGquHdTACs8J73wdTS2j3IH/jpEEGsKNMImysr5rzZT79WfJnsD4qfYQ/fpZkThnawc+uoQN342dzz5YezMnhT2aOmjO2qfBBcSU+B2Jam1qi5RUM5YA3+0dtlrhfIXA3SMLJLKeUS4EvUp00JllP8A044HAlAb5MjNdyBfeP90b8iNeKOa3rd7P9ebrFo/pOhU5rjdX4Ao9++tEsMvqIUxC97XdRUCFAvDF58t2fzfPo9X+6OnF83Ts0fZsD3GGbE9OjfUt1co/RAPRMPxDaP2B+jAsCW7BbHna6shsRJzJo+/d4N85Hdmbc4MtEwzWrUkZem0xJWP2cTLcD2fEgMV/k1SdgOePWHXd16MIe6LVPb1qLw8MQHgDyDMbsyUUdc10QJ1+kGqJpAexyuZhwqI5Ggl2Y/6A1CrSYCCacXn5ygnXEqXcorUxqtgmpdvEYrhjVQS0Tb7dwcmZYyzyP2tXEpG8efDPgnAZTzugZb+2atSZ//urHLJp45yXrw6sTaXfW4aM9VotMTI1WJ6wLHIonj9Zky+FiG/TRTRRBRM/uCa3kyKQq/TgmEjO7Y4A9VF0uLMcz7s3PVpA5j079J81uiNZQIuJGazH1VLPnbP0iXowH53y1C9Z1Y1KCykrqCG5aCxQ7pNDN6R3WY8ihgXYIrKC/P8DCVrCCO3qORJx2jcUeGI//bnI8C8+e4UGDhgggwB/Phzej021s2R/YDWC+Y3YupOv0Rolo4B4V1WPz2lspX+BwvwnA6x9enZzgU1jbl2xDAsbKEpE2bmtWJy+XnZ8MsQ16jqDPFwyxg7ySE09EgK9ibESYRnk6OwP6FUur0Zw9nVO9VVaIwMi2Jq8F99uDlq2/Jp/QSaWflkx31lPg+eaA5GGmTIWZG2C8hITXbqAMXhDFz5YgWX6om582SqbwmGSUljvrmfK04pGd7RmyQOIoGOyjI3pa15voaWvbNMrHQs31ezjge6CSuLPFmlhscEOx1nP0BuN+KIjNhlbSZBI6KAka21hv5MOGKK5HF1Kkzvp5j3sOINOiFwbxFgF/TYuTml5eMp0BnVDtwNeljMKUT9ixCb/t1i5rIX6IVU6rNKlXMcOg5kW6wVIcN+ZO8X41OVWY9OLRl81wLspyh7YDRwAd7zYrWJsrihVpIqXqFUHg5nDWJUATXsakoGXeTV5OQGDQyFScecK9lCzUw+FmTiSi6ZmqGOOKY+146Jf9QQjmMaHGDr5E0BtxYktNlgGYP6Y8qFjTVEDCwVszwtssZPK3rZzVMeipK8Y0M8MSsGAewt3Y7Tov0tlx8TvvBtVwOcBPAeCNy5/+yVXrlILm5slzkMHs5u1KmYrCdHMeBJ2VAA2wfxx4oTJWca0+rOsdLLCwe1A17UC8RJ7Z5taxnZ+bFKNO5NGdsMkM6Yhbw1tjWwi3KKa3d4MfvIiq+qTCY1OP8lmXepVeWlY5STpdBlCgJQbCk83fFjhLVdzhLLv5Uz9b26Ei9hzfHfNzHb4jpkPxYA+Lbdh24DYVpIVOjt+kN7IMIkQUQOp8uGrwU/SoRfcGNlZRK0wP0Xv4foaUsKtWFVJk3TSajIhK/eplCF+hRQ1aZUGZUiwUt63TOU4PL2wUpi1elCjWozvkQMhqMY469IGggGihBVWZT5eNStG9eYAVSqPbCFGKq1irp3dZdtS3x4tlBuD14Tba9ACawqeTY+d0i7fDaYlk2NNK+jKE136GFLwokcbx5diwKjVGmHXAO5i7XZuMr1enBJRk2RHYPRge+ycns65E4ljNjCmwDnOV01uF6kKHvKOoKDKIoEnwfG4mnEZ/1Md6B7X3g/Job82xPOvI4XInLIRqnGuDDlhkfoV2JyC8AN21ax+VgIK/Kn167do5jNd/YvJ3uysGfJCW46LdtehHq87prSV3V7H7Gbts3oAM/NAKxLoRPPUS5yU1zvhig7zWC0xAIESz6QJHIRpOslO8IZutJ0MsIssQkYAUzs7caJbQJqx62iQrvolxGtapOZfj5u5aslT6//jexI1S6cG8B4f4fj45R8pOthpcOdOU1bKfFies406iBK4dDfr7OKTkiPc9OgXVIaEWUkWDMTfZGJ5pXPUlL0ug0U4X2z/RJlcz/uEuu0mhFnZOXDFIcRqr6Xz8uFj2miy4ZDWI1lERJU6vfjhBeO3mDVifTbcoWIxRSiaTpU8nEK//4irvk6hV2GXw3Q+Sa3LuMLPTHIZuoAoNDgLghIT6fJST7ChkPUUietEFIFvsrc9sZ9b4Gb9XIsmityPlww0RE6sjpkjxeEl7JC/foeKsVYCnWcfOwSSNza7F+m0eIMZ1dOWcJenqry18pXcvXTct9vzpVXNDV50Vl9fg7KBTdnqX4PRWs6pOswZqlWCFWv+Q993eZW0cl+8aCl7yEjOCOdYj/BxA23F1Mhp+Q4OoXXJ5CA970WXD4yUB1sZs/jSPV/Emq/m0kXcZkhgNZ6yit3Ck3HCHK8DCbKfp2mc3Ll18e/dDkaa94a2cmGKtaWApQDqa04xIbDO1HXbOH9/HHYm1HgcIlERTsUpqnhIwncZPLeE/00hpbvWL1gAH0+vyiqQajhtXJtEE06MOiCq/JLOgTMtkmsrt27fDHux5ZCpL/AaJ9hQ7tnkb2PTXuBN67SWLk09Kre9EqSSFeRcZKecsYcceVxg+/ba205j2n1PS2LcKXawRsxGhgR8jQdGplKW0k7s/JImlEhc0dRrfbsYoP2enqmDnPG7edIwL4O44GDwIOFbnOua4OoQSI51r7Oj67UbBa9l8sXwb8yFiZr0ZoeJLPFPGnRDA03QXtBJweb5iqZSKWjSaYWe3VK2XTTrbGPFmqISbl3jH+yGc6IRu6IrY8GQpRnNe1ns5ViMXNATCvn+RTDduQmjPLUVRsUgIAjj+z1vjveMB+Awr4AVMNKl7g7DmyESMZcLNikuzTGKN1XTTzbCSEq+aH74E4vUPhatmKWw32Bu63PRIeY+2c7tSjVCcJDFX3O/qsrZcvpEffEdbq9fv2RyMgLoSlcqKXdviI+iAjy9qogohBRFzlWSU0qSGba50TkI8ZoezOw97R+0gdrSYdf9Rk5OOkESoOjUvLwXmIzThizYVVcuR85u+M3jGVSnuUe1Ms4j1htVs2eVSO8BM/HaJiWk7YPBh0ldQIbSwzykuHHaxShqeHYqncDwCzzKkYotezGR1uSlMVnIx1YXN5pQqHleX5b39USAQ8PsDDs6kwnTrYG5MF0lseaxmLmK9OkFo98ClXgzx+s+NqzTfVTWOD3wxqxNMVlWK02EnJDLF5wElMcLxWvujPX/Av3dwjD1zlu8JTiAgGvkq5cO56/oFKsbGhmhYxNDAKYc/vB6RudxW5knebbeO/Y4raVKepWe2zdmo6rjiLHNNymwRTkhQ7C7ndvo8RFZPSesdj0tzWfgaVlySut0pzyYQxKYDHtwblN6BKGK8uyYHd/dk1qcPWJRmlkACk25XV5JyPINz2fRM++SuGU03775Zo/LcWE9fIAjKVHYIbIiWpUq12HR6Dkk0b9fZPlWkYp3Vr7JhfhsAMTFfVn/9QxPgNXUXvN/y+aIdVmkgldYbU/JJYm16K112k2A37IDtliOImyp8+uTKaUKB6K2MBJQEg2mF+mWjtMbfWHdOFJsa9k/thhOnKxNTEej11uQRBF/YPjUz2z1QwIEVp0S8ncWh3YVMks4Q2jXnNjDqpKyeVa2TfAdni8x8WgXnaAs5e2VCPrDxwMCzrymTMuuQYuvfwql4gwFzYk4KG0s1gmVaWA9FKiKvwLtktb+xJvqKptvlxSLNDSuBuDYa9QZ9P/i4KIYPKNme7cFqyg6bWC0RMBtxj9O7k8x2PElOB6uTrKZ38oSdxmJ1IuJml7Gey8vxkYjLvZHMNhVPF3HimFYaqXbn5o+E68TE6kkH7zI1CrJWvI4r5bpTNSVs94IbiVIqdjbSPSOG4ZzEU8CbKuhEuhOu8waVe62RP9DC1h14xOTK50SY78mnqUqn1Cg2Sp3123ple2OrougKj8MnCO0uj70qkKu//ulVajS81rhylVWhSTQe1hVvZ2OjaVfW9Z1ao1jLupzzHdecVUpOfI7A8d6a3AKvY40PSwD3365vsi7GS5jkY4N4jMs7+rc+q2fs2ZxBwQd0uZSEmFDc5N4qS68G5VAPdypCx9gkPU2MxXaumrqkhz2ZfMKaSBbJ7awn0/hbYVK7jkN5IhB3lmbtKXF4PTVz3XAtxubYEypE4xu3cZjYwqkTT40pGN+urReSA46gYzeEThpomNRSB5TFEpgQ5phLFUq+fsmwt2/YRK+dSq0O0TEOUCsqGZ6dOT7EgR3w8f7eAKdMREhi/hpcGzvZWl6cqgeQIGps3F7vZLPbmnfWE1fJbk/bNrrcamUnu+FaD4O4z78xES/tZCtz+NQSxf63MuMgtlkyZhPzrjyMYIdf02NXa4Utxus7hvCyoRPH6INIREo3KhmvXc9L2KeZdflCeLZdNojBxhLJBonMdV/EKcCzi+T6JQ+OjBFJ1+OpbFfxWCj5GWPApuvNZDEXiyZMo9sxpIW3SqSQmx8Bk6T0LmsS5tgFrxhP3wZY79QnhYoHBAlNhEj4iPV85rOXTuv7zpzcxljXbYdILxq2U8akAduYGZ6gzRYarUEcZZLIHA3B96HzAEWppnTKEYFNHiTEjFWzqs5BgsRWMrmySNkQQmKUcx73wghh0HTJuRqxJcD3+RWuyn1rEOXiHHQ23IY2PGD8IMj2xEQxX2U28PnLp6K0vplObhB3vBA+k4ZSYtM0fGyPyo+j84L7hyGc0kUS87MmnNnIzIDROmh4l0d3ujYycUu+SLTaVFTPUjJn/R2pF5Md1amDLVCSxuzNJO+a3xnPcHyWtxECN7p3yGZq26LMDwAAEUtJREFURMvsOJrLxU66JFibovxLGsGzNXw2nTdNNjScWNEJ19k8FPTiRwcHB+DH97CLt29kEKM7X0+pZHHOHo5oi3emLXo1t+pRuplcAlxnkMt4XUQrIKWrO17n0qyhoVtJxiZvrswXuyspjs83CvD2BUHwM1mnsXu062mwzrvuFLG2u8jXr5xE2LZHqSURpuoCJk0oHvMhb5cOUUpraEM7297DySQJIjQX2o0uOUGrbNjPDXcDmVMqqTRzTgTByCUn7Dq33J6L3oxTUVD+/D3buB/086IR1iT9g0JSbeI4BbizbAjIjjFtsPLy9d3WZgRzERC36G7w03PhTuEBO+7Tt7VvBUbABLtBJgQ+PEu/2H3apWlnr9y6/nAyzTgfbtzmJRPSzr1Z02OgP1nh1Qgv7WAU9MmBYzYSkGw69YRoeu3adoN3t62LYuzCMOKMGN6IFXe62WLMJIUdTY+DlgJbcX+ZuUnHgeCYdYrCSkRZXjmltBq+6FrPwsM+zhDbkXyZxSyx5vk20xe8C+e2WvPWguMjVB/jIwfLFa5Eymy21IbmcglsyiXukpLXmizVoTgMrt7Y6CYzbCqKWAlvEjY1ZDQYgR+BHc16ONTN57hyj9L0OW47uzSlxFoQ4fQ3VCesU3TlkmkOs4WTl0wcpcE2IfqHtxwsTEAv+8qpqIH1J0WPHSIYpkAFY6uw+VoTaw/YmVAc1hRpeEALgCfsCUeNVcx0A6O0QBCCB+MQqDNsc3FHIubGZZMZ+PI0yyxSMHYwfeRWWLQogtv60k7NGopfWsbNAzZrKQQ31h/aY42qVu4VmuoWG7ukVokYZfkucz3/mhPqn6cndheuXYU4TEqHlwxsAI0zLUIQWBxjF2Gw/QGZjZaCmOElRNR4AtUa1s0A8+SgeUljYLbUCnwuTvtdGw1Yd7+1HtiptR4G8ct3CskluyliC2e3yMfIQ4z2/LUnDn83N/Muoy6lKNkMdyU2/Mx/tIujZNFfWttjXaDllc8piTQvJaI3XmAfNDdfS1NZAadILxofZpEPBMr8AOO/Pvb38+GsPlvQzwoPlu8XGjpER7gfM7MQl4eBF6yvZm4J3XCjMKeUJlPXDp9vf9/G+niEWjY+JmXlAxMcXv0yhmOzPGhp/g64sAkzHzd74UKmpmyWOLi+/tAhmxbrP+yxyXLLJ3RTCcckzA2pCqsRaApndnRfufY20nw8qoihoRKFT1M2CvfYoZ8jPlc4OMT5n6BNwSIun4LLlbyMT5UiJakzFHZGJLNzCT6vN0eJiWMy1wJ+EAMZbuUwiCHNPtMDpB5WcoSCglHyGczCkBL8a77ZHNenyu2tWjUXK5t4xlxNiGRHyXKE/n1sMIQdn8C3ORyM9wPApvcTEAhtOS8Zu9NY6F6NS6uwgcgXLLezIRD6+TJoz8Bxa3d/bxTYbQ1sx8HAHnrYvhE4nwqEhznFrmwW+KjuRl2kN95oJPYwVxAT0fpmI7NRAU7QQKKlLSXJEcprcGuPMGkXAKOx1x6CRPpW7omE1jsXW/Cz4/vsGMxf+Eo0mHCrTnBA5u5geDAO+vdbLfCAbcc99NV8IzGtOEEroIsNMDNlBBiP01j/1ajmF+byRDYelSaKHk2rYKIGETK3fq0H9Ov7ccRpwB+ysR2CZRlnDNebl1DxtZbqrAE84wmf1WwbBQJ91Gs9P87DxS9e/hJMg16jUtTJKoUIHwVZLYmvHOp2Zg1cwjT6IeaO6sbZt03gUqZpwDSBU+Pw3Rq3g8FDlsZwWIN4afo1BkpcuDSPVjQnY3hRvbSDjrUgak6HPzRkgS7olxjDhyexsRRCSrHW6Jn7X73xMOzW72cIBZpkCIGGG/T0Chs4OtzzrfVbbduoj7rGSr2tfIlUNIr2S1XqZculKht1fK8FD7cmbbL/GNWLb+940MMC69UPCvkw8KeEsbaKm6NSkWnR1zTwZxBq6VkISyA4BITShtIUceQhNl1D//d4f2wNa7cgrjruYYYtlvG83E9ZpB3EGtUEUv/OlWmRnG8yemdvLdji/ueTQlUBlSxBpK3ZkznGnHlxseH0m6yj7boxHWvfdOHuMkkqXSPh4B1nRrbD0K32bFIXh7i88uQhXKsYy7jOt+m/gHTuJWULN1qo8PnJim/uk4D3bcNRaACOGqoXHEhfc4bjwJ9LLnfFTPFBrADz9Vzsi1bb2axUKh1YzWxWtcOnijQVXoqS+8zDD/QGoT0+QnZhLa+M7mHvWFqOJ7X5qPYs4TAWbqbqOChFOr2zsnymhjMgBwNyYHjo57zxkO54FGDjtO7y7ojM9gHATZF+/Koo/tJ1/N88twAW36iXnBCsJSS6GQ5vFh4wPRfYb01S6IsLyPjlvTTLuSTqxWTF6fSoqtftdkPAp7ndXq+6pCverUw8LVC4E+bpneVV3wUfs78b2mXTFMHlNcyK6oUAFCPcJrbmZwCrcZp/QwMxv1yJWTqPGFkPOpEkthTOFE7ZBfkCw1bo/IVZGJfv3C0T3qU/kc7Hi7VMMpnNJkuZRjVXLxv8KfPhvZOVi9DhZ/gGLd6sfeUOTS+pFUNitRhKAg91svL/VOa/X2dy62Vr4IrMJfRowwnOEZUSFaVjmie8rvto/wIKTq4PQH5w7zTKcmvnFjEe3n0C4M5y5tzy9ffZRLmVzwsNRc+KItZiaGqNHWJkk0q2eq8Rw79sfRebywZiOY6SoqKYDHvqhXuMTX2XX55FydWVFcf9Jw/ufn768GEa1sPT07v3HnxysgzYXgKOI8TnV08MYdujYM/kHdWuJ5uRSQpGSLzBBPNLVv9ZlE5UKSnEvfalHaydVcIZPsn5tZYMxFxeXoW1gv8AsOVX3ZjZeyG6rXuXXCAcka5b03MF3j1nw8SSyTdyQC9egz13tgSys7EFKnXL6ba77WX4ro7SjVpE/D6XvHoSISXFmYW7mne6NDxFxjrl4U6ZWP7LCWjDI6LRcgRHZUiYoS4pGk44FkkqDESMoFf86uVjc9j8AVD42IrQDyEQ++OVa3n1biGmeTw5KkoZxe7qmqJYZgkKGpZeY6rwa61BR5xpGpEktkAOsqZEol3FVS+wsPTlyx/cb+NMo2HrwLd2fDgcDg/3R8PxgfyqeyNfeSIKWQVnt5NIxcuLHMU6TzGtU1N7Ywf04jV2zW+OiCTjtLu9oHykRji8Y9B7Ky+H6D8cDMCYBWzD0KB1ixvlwGDAi1BfBm/lfrlQ1T3ePBVpVXFpupcdNGdJQimu5+1vCR/QcF6XimIBD8EoJWDZyEY4nCLmkysvg+jrgz/nWOvbdgPHthHrrnEQGt+6Nb7QR5jB+/JhIdbVwxn4nkTT41KyZompzxKGgMRuO3hr+GxMl3I9akZiuWIRiz+8Wh3ubL2rqHGM4F4C0RdoY2Bg2w/u2fpHa46AzS/v4+TpyzWpvDI6LUS3FCdOBCJVBZyoGKVdfpYQ/7lgPN1ftgZ7X2UzG53KdqmxGUvHqjhlwrmTIJJU9SiuTYB4zpWcLQTo27e1wLPr+3GYCW5/hfBg4iV3ZOXktFDeUZxdvIfpigrOmSCx+bI8hUZib0V9Lq5howyaxcpESTSy4cHkHsT8ZkpRXHEq3JNXL4GIALEirHVgY5U8uIcSPOCDfc8Tb/nKJw8LUYDn2iQS5rJc2E0cWwvH2RG0DULzf4l7dtkaP1vYwuUVulirBRcBENWGWTi9f+VCMjKAoExvjSH0CI5xKHnw+PCW/wIP1Lcq3zMK9SbAi4uECA0wvBBzRFncHmXHyjKFr/8C9/olq22fVSChMi1EsA7BU6lToGJDVcLJaCFxz3GeVVkOHA/a7oNaAVbFopvjwV7v4Mh3Ft3KJ6cFs2p3KpUccIsY96p21ZWL8iO5FVayt/GHyhtkeN9sPS2KBBkUbq1ZTzWb2R07xLR6ByGKm5VwuFs1C+kHZzDK+3BBh0f+veFg3+8IYACLBX6wDueEUAZ0H3wu0RjYPcxewCfGXbhLXBUp2x5jDSYEqX7pmOS3sYZfvchHQY9mKtvFtMD2Y6tegFjJ4++xpKKEN3JCIXrv5MosSJBHI3kN/t/fD/r4RjGj1hqm4yfgllfkJ6dSIV3zKoo3FUGeqLpVnKCcILx+CUQQD6K9ZND121mD4dNwNh5lG6Q8WwNiwqp8TJwIH2+GAeOmURBOHyBIPt0IMU2ATYeWscfgX4g2lj+5Wy6QWAbQKVnc46aRmq7a3Uu8EpFVoEF8BM8kXG/T+F28tMIUnKVtTBX0nOrMYNhBI9UOYOzWYkJBfHjvzugKBkW+814ZCzAA2/0Hp4kCLcc3AJyykzPR2NZ3FLfdqyRjXqZWcptsM+q2SXNvnh1883XwzCBzqkaoJzuVrq577W5nJ27yMoIduNhwJZOLELj207sQ/DlWYK3yBb9dWR7df3Lv84dmoWDEihs6vF7L5BnTlxuaR7NresOgZW74dlh6PrceffYXBrevuVpPPzaphFlvmshlK8UyGsdyQ1UxuZnNMxoIsUYTQSqVJKu7LhQKohGJph/CipYT/IFEbLO2oSLlvNl4mXCR7iheu6a5O3jgtsQOJwqsHar53WDvlRUUb2u1T35XzNc3k3qlGrH4FdRrrstSnM6sVQcjpOPJShivX3Ham9lSqlGNxzc34/FiI5PEaZNsebZqQGheR1PsKKpLU5WtLObRcWajMOk/RL75wdDxNR7qzbhBpRmvmrmdsNPpcbPaw0bM5BctRPPFzHZXV84tbyVbi9ctbDSRz2hsoqvehPtjnX8p8mbCaVESvzn8YfFhE5PCTBQlmk52NiOgxdMpzQMqx+txNlP5yDRtjEVrsXo+BwTczOXrWKI2fU6Ibpa6TtWtuVXVtZQHE5GqM2QdVhidCFNad72F1MSbrpOvreorUDTxSqlM+TlGQtJNr1f1appXdXo3apuxhEguWWa5Xi11nB7V7QIVBUop72U9GfiwpShLTdAb3fKz79W4X7raJzcYI0ZLlU1h4qeKpJxs1qrxxo4TJ8Jg8trp7G4kU9VNIFw6CgtImYsXa9mmW9GXvG7QKABQqeHeRCXB9hu4WWDNzUhub/zDKZeza3D8/OkfwAWdRsMijW7sRCmrSRZiSVX1eJA8Lg2T2eoS/KXr8M8Sprk1Vtakedw7tVyNubmkGOcHO/i553VsSVE/+WuBm6x2cSqLELo1ZyWHNLaV3IxFY/FkV8PyUN2DWzFA0aUlcAy8utPVzFacrBbAqLCtOoNrzTw7/UlqGVDQX38Pcd+bruefxSS4FLCKsU4pMYFHElslk8WOpBDzZvLlSDSWzzrdmVwsVq83PY2oRKnYYdUchJ/poRvM7FHWr0gsr8fopv0H150XrUHvqxfxfK5RyUxdHEmoTU53iMJGDSQU4lVaRp8ch2pmSkxmxS57DcnkePOJJG81xTJLie74993vLSx64zVoD9tfJmbHJ3L2SaENKbtiHCnJV/gpGZrlRxX5HA8AxkZjCZI1ereZQFF+exmzt7YOv8GiVxY2VRoTd5zGsdcU+62xY52GKRX5KfwaP+FkcmAkxc+sZbKURl78DYjeBWv4vPLi66+feXcmrCqKOzXrV5KcnBevpTi+PD+ATLeivA8AHu0h5rP+x7HfPf+r2YVXrkGrZXtqUhb3E3BAYhNB7OQm56n5wXGxbJ3Bq/K+Ygk9gq72V2PbQe9vjzsX1+B55eNcOp3/uluxMuIkqqYt/mxMJsu5eNdPRjiJ5r58Wv+68oqK+b+h1Rr2egfjCobGokTNhifBGxuISUuhmF1spQCGcx0ij0iu0gMG/yu4m3/huv+iEc/ni988/4rFT9SIq+z4m0Tr4TxG/+Ub/b0Xz77qv+0s9Q+2BuP2ARLm8Pc3bry4ARz43IS4ohzv9vq5/Nc3ukegTP7WBe51F+4mQYx1cvK8f4ySNvyhOPL/Bx2L2NO5JuUzAAAAAElFTkSuQmCC" /></a>Finally, at long last, we have some clarity on what and how the ATF will be regulating the use of "gun trusts" for purchase of National Firearms Act items.<br />
<br />
On January 15,<a href="https://www.gpo.gov/fdsys/pkg/FR-2016-01-15/pdf/2016-00192.pdf"> the final rules were published in the Federal Register</a>, so we have 6 months to stay under the old rules until these become effective.<br />
<br />
<span style="font-size: large;">Why they changed things:</span><br />
<br />
<blockquote class="tr_bq">
"<span style="color: #363636; font-family: , , "georgia" , serif; font-size: 15.6px; line-height: 25.2408px;">The goal of this final rule is to ensure that the identification and background check requirements apply equally to individuals, trusts, and legal entities. To lessen potential compliance burdens for the public and law enforcement, DOJ has revised the final rule to eliminate the requirement for a certification signed by a chief law enforcement officer (CLEO) and instead require CLEO notification. DOJ has also clarified that the term “responsible person” for a trust or legal entity includes those persons who have the power and authority to direct the management and policies of the trust or legal entity to receive, possess, ship, transport, deliver, transfer, or otherwise dispose of a firearm for, or on behalf of, the trust or entity. In the case of a trust, those with the power or authority to direct the management and policies of the trust include any person who has the capability to exercise such power and possesses, directly or indirectly, the power or authority under any trust instrument, or under State law, to receive, possess, ship, transport, deliver, transfer, or otherwise dispose of a firearm for or on behalf of the trust."</span></blockquote>
<span style="font-size: large;"><b><br /></b></span>
<span style="font-size: large;">What this means: </span><br />
<span style="font-size: large;"><br /></span>
1. <b>No more CLEO signoff.</b> This means as an individual purchaser, (no trust) you don't need the sheriff (nor his deputy, if you're Bob Marley). Additionally, they removed the proposed threat of having everyone on a trust having to get the CLEO sign off. Copies of applications just get sent to the CLEO. This is a good move.<br />
<br />
2. <b>Fingerprints, passport photos, background checks for all "responsible persons." </b>If (more) background checks help reduce crime and prevent weapons from getting into the hands of those who should not have them, I'm all for it. I still won't believe the justification for this (trusts and entities were allegedly "exempt" from the background check requirements) is that a trust was a free pass for bad guys to get machine guns. Why does the application process take up to a year? I can't fathom a scenario that the ATF does not check the names of all parties listed on a trust, nor does any reputable dealer not check the purchasing individual. But such is life, and after mid June, all your named Trustees, and beneficiaries will likely need to have the new form (fingerprints and photo) to send off.<br />
<br />
<span style="font-size: large;">Take Away: </span><br />
<span style="font-size: large;"><br /></span>
As of right now, nothing changes. As of June, we are in a new regime. It will be a little easier if you purchase an NFA item as an individual, and a little more paperwork if you use a trust after that point. Again, the only way for multiple individuals to possess a "shared" item individually is to use the trust or other entity, so if that is your goal, the trust will still be the recommended path. Happy (quiet) shooting.<br />
<br />
<br />
<span style="font-size: large;"><br /></span></div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-8428373053801161472015-12-15T12:55:00.000-06:002016-01-29T14:15:21.864-06:00Probate options when its been more than 4 years...<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="http://3.bp.blogspot.com/-ZNqYWW9KqEY/Tc41TiZnnwI/AAAAAAAABBY/dQD77SAwHYU/s1600/time-flies.gif" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="152" src="http://3.bp.blogspot.com/-ZNqYWW9KqEY/Tc41TiZnnwI/AAAAAAAABBY/dQD77SAwHYU/s200/time-flies.gif" width="200" /></a>Time flies. The usual scenario is parent 1 passed away, parent 2 passed away 5 years later, and now the kids are stuck with a mess.<br />
<br />
Today we will talk about what happens if <b>the decedent had a will. </b><br />
<br />
In Texas, <a href="http://www.statutes.legis.state.tx.us/Docs/ES/htm/ES.256.htm">you have 4 years to probate a will</a>, in general. Thankfully, you still have options since we often get passed that point. What you need to do largely depends on what the person had that needs to be transferred.<br />
<br />
<b>1. If there is only stuff (pots and pans, personal property) to deal with:</b><br />
<b><br /></b>
You don't have to do anything. Just hopefully follow the decedent's wishes.<br />
<br />
<b>2. If there is real property or financial accounts in the name of the decedent:</b><br />
<br />
You have to do something. In Texas, you can "<a href="http://www.statutes.legis.state.tx.us/Docs/ES/htm/ES.257.htm">probate the will as a muniment of title</a>" after 4 years, just like you could before 4 years have passed. The hurdle here comes in that you will have to show good cause that you are "not in default" by waiting more than 4 years, but a reasonable "I didn't know" is usually good enough, and most courts will approve it. You also have to get service on all those who would be heirs at law (if there was no will) or have them sign off on a waiver requesting this process and that they are in agreement. This makes sense, because without the will, the heirs at law would inherit the estate. This can be tricky if the will changes who would be the heirs. Some counties also require the appointment of an attorney ad litem, which is an added cost, so check with your local rules.<br />
<br />
This is sufficient to pass title to real property, and the preferred probate process if you don't have any debts (other than those secured by real property, like a mortgage). This is what I like to call probate light, as there are fewer requirements (no inventory, no notice to creditors. etc.) and its great for everyone. This process <i>should</i> be sufficient to transfer title to bank and other financial accounts, including insurance. Most of the time it is, but I have had varied success with certain national banks and insurance companies (not naming names, chase and bank of america, you know who you are.)<br />
<br />
<b>3. If you are stuck with one of those out of town banks who require letters of some sort:</b><br />
<br />
You have to go ahead and bite the bullet of an administration. If you can get all the heirs on board it can be independent (preferred, cheaper) instead of dependent, but its just like if you had no will at all, This is the penalty for waiting too long.<br />
<br />
<b><br /></b>
<b>Take away:</b><br />
<b><br /></b>
If you are faced with the death of a loved one or are the named executor of a will, there are options. If you waited more than 4 years to deal with it, those options shrink, but you still have some choices. There is never an ideal time to process or handle the business that comes with losing a loved one, but thankfully there are processes in the Estates Code that allow for some simplified procedures. </div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-45404236383841255422015-06-11T12:08:00.000-05:002015-06-11T12:08:12.844-05:00Caselaw Updates: Tortious Interference with Inheritance Rights<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhTbJuZvnxKCRIQO1mWbU_Ny4KCn-Rm1alk-K3IaxFRAOF4RWw-zdH-LH4ykJbA3d8RrSFusqPdf1zF5IcetMr6x2TJvpc7gTWFeS5Xkyq3rcdG1bmPU03YeF59BKkf3sm9LGSA41Xwi5im/s1600/Dentist.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhTbJuZvnxKCRIQO1mWbU_Ny4KCn-Rm1alk-K3IaxFRAOF4RWw-zdH-LH4ykJbA3d8RrSFusqPdf1zF5IcetMr6x2TJvpc7gTWFeS5Xkyq3rcdG1bmPU03YeF59BKkf3sm9LGSA41Xwi5im/s1600/Dentist.jpg" /></a>I don't love continuing legal education classes. Here's why:<br />
<br />
1. I don't like many things that are mandatory, and they are.<br />
2. I'm surrounded by lawyers.<br />
3. They are expensive.<br />
4. They are usually in an overly cold/hot room and sometimes via video, which is not an ideal learning environment, (albeit a solid napping environment).<br />
<br />
I don't love the dentist either. But both are necessary evils. One of the best CLE's is the annual Advanced Estate Planning and Probate seminar, which highlights updates in the law and new techniques to employ.<br />
<br />
Some highlights:<br />
<br />
<b><u>Caselaw</u></b><br />
<br />
<i>Tortious Interference with Inheritance Rights</i><br />
<i><br /></i>
There is a cause of action/tort in Texas called "tortious interference with inheritance rights." Sort of. Sort of, as its only recognized and mentioned in some general treatises (Restatement of Torts) and by a handful of cases.<br />
<br />
What that means is, if you are in the RIGHT court, you should be able to recover damages from someone who does something improper that causes your inheritance to be diminished. It is fairly difficult to get an award for this, but it seems the way to punish someone for trying to steal an estate. To do so, you need to prove:<br />
<br />
(1) that an interference with one's property or property rights occurred;<br />
(2) such interference was intentional and caused damage; and<br />
(3) the interference was conducted with neither just cause nor legal excuse.<br />
<br />
For example, a housekeeper/caregiver forging a bogus beneficiary designation or will on the deathbed of your parent. Or a sibling unduly influencing that parent to cut you out and leave everything to them. Just filing a will contest though, <a href="http://www.statutes.legis.state.tx.us/Docs/ES/htm/ES.54.htm">is not tortious interference</a>.<br />
<br />
Anyway, two recent rulings affect this tort. In <a href="http://law.justia.com/cases/texas/seventh-court-of-appeals/2015/07-13-00130-cv-1.html"><i>Jackson Walker v. Kinsel,</i></a> the Court of Appeals in Amarillo (7th District, Texas) held that actually, there is no tort at all. Their logic is that the Fort Worth Court, the Texas Supreme Court, and the Texas Legislature haven't spelled out that it actually exists in Texas, so they are not going to do it.<br />
<br />
<u>Takeaway:</u> Ok, I get it, courts are not supposed to create law. This however is a bad ruling: its a recognized tort, its a good tort (there needs to be a damages mechanism for people who try and steal estates) and this essentially says if you're in the Amarillo jurisdiction, there really is not any real downside to try and steal someone's inheritance. This is such a rampant area, and the enforcement of it is almost nonexistent. We need to punish folks who do this, else there is no disincentive for the next one.<br />
<br />
The other ruling, <i><a href="https://casetext.com/case/in-re-hannah-16">In re Hannah</a>, </i>says a tortious interference with inheritance case is filed like a normal tort damages case, if there is no underlying "probate proceeding." Ok, big deal. Well, while expressly acknowledging that tortious interference is a legit cause of action, it can be the only cause of action. Just not in Amarillo, apparently.<br />
<br />
<br />
<u style="font-weight: bold;">Conclusion:</u> There is a theory called tortious interference with inheritance rights where, in theory, you can get money damages against someone who tries to steal/take away/interfere with your inheritance. Just not in Amarillo, for the time being, and likely some other places. If you want to steal inheritances, do so in Amarillo.<br />
<br />
<br />
I'll write more on updates as they come along, but in a semi-unrelated aside, if you watched the HBO documentary <i><a href="http://one.gaslandthemovie.com/home">Gasland</a></i>, you likely saw the sad story of the Town of Dish, who have filed suit against various energy companies for their crashing property values and damages from the pollution and emissions from the oil and gas development and processing in their town. Apparently they lost a summary judgment ruling at the trial court, but our friends at the Amarillo Court of Appeals <a href="http://law.justia.com/cases/texas/seventh-court-of-appeals/2015/07-13-00391-cv.html">have them back in the game</a>. Kind of a fun read, if you are into such things.<br />
<br />
<br />
<br />
<br />
<br />
<br /></div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-86453365924496397782015-04-09T12:46:00.000-05:002015-04-23T07:52:01.408-05:00Life Insurance: Change your Beneficiary Designations..or else<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="http://www.superheronation.com/wp-content/uploads/2008/04/lifeinsurance.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="http://www.superheronation.com/wp-content/uploads/2008/04/lifeinsurance.jpg" /></a>I have written about life insurance <a href="http://www.yourtexasestateplan.com/2011/05/insurance-on-your-life.html">before</a>. In general, I'm not crazy about it, but for some folks it makes sense. I go to a lot of lunches and seminars were different products are presented, and while some are only good for the broker, lots of them offer some really compelling benefits. But I digress.<br />
<br />
Where life insurance affects most of my clients is when someone did/did not make a beneficiary designation, or change one after their family situation changes.<br />
<br />
Example:<br />
<br />
Harry Husband and Wendy Wife have two (2) children. Wendy is Harry's beneficiary on their life insurance policy he has through work, and under his will. Their life is great. Until Harry finds out one of "his" children is actually Pete Postman's. Sadly, they get a divorce. Harry later remarries to Sally SecondWife, and passes away after a lovely retirement spent watching Hill Country sunsets, having never thought about or updating his estate planning.<br />
<br />
What happens?<br />
<br />
It depends, but probably a lawsuit. If the life insurance policy was a private company administered policy, under Texas law (and lots of other places) the <a href="http://www.statutes.legis.state.tx.us/Docs/FA/htm/FA.9.htm">Texas Family code</a> will treat your ex-spouse as pre-deceasing you, so it would go to your backup beneficiary or just into your estate. Same rules apply for your will, and financial accounts that are not dependent upon<a href="http://www.dol.gov/dol/topic/health-plans/erisa.htm"> ERISA</a>. Erisa says your beneficiary designation holds up, so if you have a 401k or similar retirement, you better change it. Also, there are a variety of policies that are governed by Federal law (namely, <a href="http://www.opm.gov/healthcare-insurance/life-insurance/">FEGLIA</a>) that have strict rules, and require an update of your beneficiary instead of automatically updating it for you.<br />
<br />
<br />
Ok, well that's not really fair, is it? How can my no-good ex-wife get something she isn't entitled to?<br />
<br />
Conclusion:<br />
<br />
Your will is only part of the picture. For most, the bulk of your assets are going to be in the form of an IRA, 401k, bank account, insurance or other. You probably filled out a beneficiary designation when you set up the account. You likely forgot about it since then. If you have experienced a change in marital status or family composition, you have a task to check and update all your various accounts, or run the risk of your estate ending up where you did not intend it to be.<br />
<br />
<br />
<br /></div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-19449033330819268682015-03-20T11:21:00.000-05:002015-03-20T11:21:20.042-05:00Efiling: Tips, Tricks, and Conspiracy, and a primer on creating (free-ish) Text-Searchable PDFS<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcQ56tcawmtZR7bo1B8Mon6QoZPUn7ClaE4TWSgnR5xr-4qhuC2xmg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="Image result for efile texas" border="0" src="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcQ56tcawmtZR7bo1B8Mon6QoZPUn7ClaE4TWSgnR5xr-4qhuC2xmg" /></a>I really don't like efiling. I do not think I am alone. I laud the clerks and technicians who have spend countless hours getting trained, working out the bugs, and helping me when my document was not "text searchable" or "submitted as a secondary lead document, not an attachment."<br />
<br />
For those of you who are not so inclined, Texas has gone to a mandatory, paperless "electronic filing" system commonly known as e-file, starting in the big counties in 2012 and now rolling through us smaller burgs. It should be great: reduce paper, increase efficiency, seamless interface. Except it is not any of those things, yet.<br />
<br />
<b>Paper Reduction:</b><br />
<br />
I use as much, if not more paper than before. (Disclaimer, I am an avid recycler, lover of trees, and I majored in environmental science in college: I am all for anything that reduces waste). Sadly the legal business is a paper heavy business, and we essentially sell documents. So, it really doesn't help there. Clients want paper, not just an email attachment. Deeds still require paper, and electronic signatures are not ubiquitous yet.<br />
<br />
I can, however, see some courts that are completely paperless (Collin County is pretty good) reducing their physical storage requirements, and only printing off final orders upon request. I'm ok with that, but if you don't store physical paper...you have to store it electronically. This should be great, if there was access to these public records. There is, <a href="http://www.co.collin.tx.us/county_clerk/Documents/AttorneySubscriberAgreement.pdf">but you have to pay for it.</a> It would cost my firm $180 annually, just for Collin County.<br />
<br />
<b>Increased Efficiency:</b><br />
<br />
The most common response when I asked the clerks and other representatives about why we were required to E-File, was "it will save you so much time." Yes, in theory, it has saved me a trip or two to the local courthouse, and it is nice when filing in another county to not have to drive an hour down to the lovely Dallas County courthouse, pay for parking, etc. <br />
<br />
Just like the advent of the computer word processor, less time doing the actual tasks required for lawyering should result in more efficiency, but the only person who gets the benefit there are the clients. As a member of society who has paid a lawyer, this is a good thing. As a lawyer who tries to get paid, this is time I would have normally billed a client for travel and filing, which is much more legitimate than "spent 2 hours trying to make pdf document small enough and text searchable, after getting filing rejected by E-file." I don't think that is a fair cost to bill to a client. So, I eat the cost, bill less, and then I pay a $2 fee for a proposed order, an extra $25 for any filing over $25 pages, etc. I am not sure there are any actual savings at the end of the day, and there are additional costs, in addition to the filing fees I have paid.<br />
<br />
<b>Seamless Interface:</b><br />
<b><br /></b>
The <a href="http://www.efiletexas.gov/">state E-Filing website</a> is bright and glowing. File with us! It will be great! Then it shows you 12 options to choose from, some free, most not. More costs. So, being the small firm I am and not wanting to pass costs on to my clients, I picked the free, state-sponsored e-filing system,<a href="https://efile.txcourts.gov/"> https://efile.txcourts.gov/</a> . Review: its ok. The interface is not super-intuitive, but you can pick your way through it with practice. The problems come in that if you do not have adobe acrobat (or similar program).<br />
<br />
Example: You have a pleading that has 100 pages, with exhibits and other stuff. Most were old pieces of paper you had to scan it. In olden times (last year), you file the paper at the counter. Today, FILING REJECTED. Why? Because you need to pay<a href="http://www.adobe.com/products/acrobat/pricing.html?sdid=KARFP&skwcid=AL!3085!3!51157628062!e!!g!!adobe%20acrobat&ef_id=VQhQUwAABQekQGAo:20150320153323:s"> adobe $299.00</a> for at least the standard version of acrobat, to produce a pdf file that is text-searchable, has bookmarks, and is small enough to not exceed 35 mb. I thought this was supposed to be free?<br />
<br />
Yes, there are cheaper competitors to adobe. <a href="http://www.foxitsoftware.com/">Foxit</a> is a decent one, but even that costs $89.00 without the upgrade protection. Who is supposed to pay for this additional cost, that I didn't need before E-Filing told me I did? I can't just bill it to the <a href="https://www.youtube.com/watch?v=-zpOVmhkEaQ">Penske file</a>.<br />
<br />
Yes, there are the pay-for E-Filing providers that claim to do this for you, but again, you have to PAY.<br />
<br />
So, I set out to see if I could do this for free.<br />
<br />
<b>Tips:</b><br />
<b><br /></b>
I work for a firm that is trying to adopt and adapt to new technology, but sometimes that is difficult to execute. I'm not that old, so I'm pretty tech savvy, but even some of this was a task for me. That said, the key here is producing a <i>text-searchable PDF document</i>.<br />
<br />
STEP 1.<br />
<br />
Get your document, exhibits, etc., in PDF form. You can do this from word, wordperfect, or scan them in. There are also free pdf converters out there, and you can even create them from your smartphone. If you can't do this, stop reading now.<br />
<br />
STEP 2.<br />
<br />
Compile your document: Some of the paid programs have the ability to move and cut and combine pdfs, in free land you need one like <a href="https://www.pdfill.com/pdf_tools_free.html">PDF FILL</a>. It is rather rudimentary, but it does the job.<br />
<br />
STEP 3.<br />
<br />
Now in complete form, you need to have a "Text Searchable" pdf, which means a program has to run optical character recognition or OCR on it. Pretty cool technology (what <a href="https://code.google.com/p/tesseract-ocr/">google has used </a>to digitize old texts and libraries) makes the documents word searchable, so I guess I see the point. To do this, you either have to have one of the paid pdf programs, OR after long searching I found this<a href="http://www.tracker-software.com/product/pdf-xchange-viewer"> PDF-VIEWER</a> program that provides a free OCR software. This also allows you to add bookmarks. Just open your compiled pdf in the program, hit the OCR button, wait till it finishes, add your bookmarks (if any), and hit save.<br />
<br />
<br />
STEP 4.<br />
<br />
You might be already done, but if it is a large document, you could run the risk of being over the size limit. Again, the paid for programs have compression/size reduction features, but if you scanned in your documents they are likely going to take up a large amount of size. So, you need to shrink it. How? There are a couple good, free websites that do it for you. I tried both <a href="http://smallpdf.com/compress-pdf">small pdf</a> and <a href="https://www.pdfcompress.com/">pdf compress</a>, and pdf compress worked faster (shrink sorta got stuck, although it has solid reviews. Both seem great). They both take a minute or two then automatically download the compressed document. Save it, and your are finally ready to E-file!<br />
<br />
<br />
<b>Conspiracy</b>:<br />
<br />
E-filing was mandatory in the courts of appeals and federal system for a while, so it was inevitably coming. However, with the mandate came all these new fees, programs, requirements, etc. Someone is getting paid, and I am paying them. My clients are paying additional fees. I understand that it costs money to run the judicial system and retain documents. That is why we pay taxes and filing fees, that all continue to increase. I do not know where these additional fees are going, or why it continues to get more and more expensive to do the simple acts necessary to be a lawyer. Someone maid money on this deal, and I wish I knew who it was.<br />
<br />
<br />
<b>Conclusion:</b><br />
<b><br /></b>
<b><br /></b>
I know, all lawyers are rich, quit yer belly-achin', I hear that. I wish it were true, but if this is a big problem then I'm pretty blessed. I am all for new technology, increasing efficiency, and definitely reduction of waste. E-filing should be all those things, but it has not started off without many a hitch. I will continue to educate myself, try new providers, and try to do so efficiently, I just hope the powers that be continue to try and promote a system with the people it affects in mind.<br />
<br />
<br />
<i>Post Script:</i><br />
<i><br /></i>
<i>I do not know if those linked programs add malware or additional stuff to your computer. I assume they do, as they are free. I'm sure adobe acrobat is a great program (dear adobe, please send me a copy), I just am fighting it out of spite. I would love any comments or reviews of the other e-filing providers if you have any feedback.</i> </div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-86809568155492453792015-02-26T12:58:00.000-06:002015-02-26T12:58:12.461-06:00Do-It-Yourself Estate Planning<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhy-zK7gWpoNmN0yWTGiD_TLseQvb_p7VAq521dMq35qrf_5U2lpjzcwmr-tc1WTIvKyoSx4P7Iuad85J_a50eikdZ4pEoftrG2uCEPEqVb9auHDcI64AGshPwXKixDsk9EWfS7za2Kh3dj/s1600/oil+change.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhy-zK7gWpoNmN0yWTGiD_TLseQvb_p7VAq521dMq35qrf_5U2lpjzcwmr-tc1WTIvKyoSx4P7Iuad85J_a50eikdZ4pEoftrG2uCEPEqVb9auHDcI64AGshPwXKixDsk9EWfS7za2Kh3dj/s1600/oil+change.jpg" height="240" width="320" /></a>Prehistoric man, and <a href="http://www.gq.com/news-politics/newsmakers/201409/the-last-true-hermit">this guy</a>, had to be do-it-yourself'ers by necessity (decent read at the link, yourtexasestateplan.com does not advocate stealing from neighbors if you adopt the hermit lifestyle, even if it is innocuous and out of necessity.)<br />
<br />
It started with fixing your own toilet, now you can do your own divorce, <a href="https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=newssearch&cd=2&cad=rja&uact=8&ved=0CCIQqQIoADAB&url=http%3A%2F%2Fwww.today.com%2Fmoney%2Fdiy-tooth-straightening-offers-risks-rewards-2D80507810&ei=72fvVLf_FIHYggTjsoHABA&usg=AFQjCNGBCOi6giQnJE26dBv25VEsQIYZkA&sig2=yLPBg5ZN8ma1tL8VbatpDg&bvm=bv.86956481,d.eXY">straighten your own teeth,</a> and thanks to the internet, you can do just about anything and cut out expensive professionals. Us expensive professionals now have to try and combat that in a variety of ways. I prefer honesty.<br />
<br />
<b>Fact No. 1: You Don't Need A Lawyer To Make A Will</b><br />
<br />
All you need are a pen and paper, and in Texas, as long as you use some magic words (like who you want stuff to go to, and signing your name) it is <a href="http://legit./">legit.</a> The <a href="http://www.americanbar.org/groups/real_property_trust_estate/resources/estate_planning/diy_estate_planning.html">American Bar Association</a> even will tell you how and what to do. Now, life will be easier for you if you do a fancy, witnessed and self-proved printed will, but lets keep it to the basics. You don't need a lawyer to make a will. That said, your family or loved ones will pay a lawyer more on the back end for your cheapness up front, but what do you care, you saved a couple bucks.<br />
<br />
<b>Fact No. 2: You Don't Need A Will</b><br />
<br />
Who cares? You will be dead anyway. Problem with this is if you want certain stuff to go to certain people, then you don't have any say. Have kids you don't like or wanted to disinherit? Have a mistress you wanted <a href="http://www.salon.com/1999/06/08/kuralt/">to leave your Montana estate to</a>? Out of luck. Also, unless you have no debt and only a homestead to leave (no back accounts, other assets less that $50k), your estate will have to pay an attorney ad litem, usually a fee of $400 or more, which is likely more or about the same you would have spent on a will from an attorney.<br />
<br />
My go to saying is, "I COULD change my own oil...but I'd rather pay someone to do it right."<br />
<br />
For any project, be it a leaky toilet or your estate planning, run the cost/benefit analysis of time, money, and headache and make the decision that is best for you. Whenever I do that, I figure out I am better off calling a plumber and going to the Jiffy Lube.<br />
<br /></div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-5216443910310483802015-01-13T12:51:00.000-06:002015-01-14T20:57:31.203-06:00The dead hand: Controlling heirs through conditional bequests<div dir="ltr" style="text-align: left;" trbidi="on">
When an inheritance or gift is based on a condition, this process is often referred to as the "dead hand." The issue has been around for a long time:<br />
<div>
<blockquote class="tr_bq">
"What I am saying is that as long as the heir is a child, he is no different from a slave, although he owns the whole estate. 2 He is subject to guardians and trustees until the time set by his father."-<i>Galations 4:1-2 NIV</i></blockquote>
<div>
It kind of makes sense, as it is often in a will, and you end up cursing the person for requiring you to: wait until age 30, not do drugs, keep gainful employment, OR be married by 6:05 PM on your 30th birthday. </div>
<div>
<div>
<br /></div>
<div>
This is exactly the predicament Chris O'Donnell found himself in for 1999's <a href="http://www.rottentomatoes.com/m/1093976-bachelor/?search=the%20bachelor">critically acclaimed</a> film, <i>The Bachelor</i>. </div>
<div>
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_MPGs8vMr_MXlC5C6xYTPui6hMFXerxbZHXxFlJSNOMnm7SNDzPIOBXDUJdBuXzYUJGDMKlfYFJQL0Wcc8ziuiQYfrYoe76yBPLoszddqIqZE-TSXM5xJ9W9gtZ7LDbikx6QMIYR91hy9/s1600/bachelor.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_MPGs8vMr_MXlC5C6xYTPui6hMFXerxbZHXxFlJSNOMnm7SNDzPIOBXDUJdBuXzYUJGDMKlfYFJQL0Wcc8ziuiQYfrYoe76yBPLoszddqIqZE-TSXM5xJ9W9gtZ7LDbikx6QMIYR91hy9/s1600/bachelor.jpg" /></a></div>
<div>
After botching his proposal to girlfriend Anne (played by Texas' own Renee Zellweger, when <a href="http://hollywoodlife.com/2014/10/21/renee-zellweger-face-plastic-surgery-before-after-pic/">she still looked like</a> Renee Zellweger), O'Donnell has 24 hours to scour his past and find a bride or risk losing a $100 million inheritance. What can go wrong?</div>
<div>
<br /></div>
<div>
I actually saw this and it wasn't THAT bad, but it highlights a common concern that many people have: what will my heirs do with my money/stuff/business?</div>
<div>
<br /></div>
<div>
Some people don't care, they are dead. Others want to make sure that things are done right, which means their definition of right. Lets take a look at some sample restrictions, and see which will hold up legally. </div>
<div>
<br /></div>
<div>
<b>EXAMPLES</b></div>
<div>
<br /></div>
<div>
<b>1. I leave my land to St. Bob of Cleveland Church, as long as the location is used as a church. </b></div>
<div>
<b><br /></b></div>
<div>
This one is usually fine. If there have been instances where requirements that a bequest is based on practicing a certain religion are declared void, as are just about anything that would go against public policy. </div>
<div>
<br /></div>
<div>
<b>2. I leave my estate to my sons, as long as they marry within 7 years of my death Jewish girls whose parents are both Jewish. </b></div>
<div>
<b><br /></b></div>
<div>
Restraints on marriage, as in to not get married at all or marry someone of a particular race are often held to be invalid. However, courts have termed religious restrictions or certain time limits to be "partial" restrictions, and generally upheld. This exact scenario in the example was upheld in the case of <i><a href="http://scholar.google.com/scholar_case?case=10886152145671541514&q=Shapira+v.+Union+National+Bank,+315+N.E.+2d+825+(Ohio+1974)&hl=en&as_sdt=6,44">Shapira v. Union National Bank.</a> </i></div>
<div>
<i><br /></i></div>
<div>
<b>3. I leave my estate to my grandkids, in trust, with distributions totally at the discretion of Trustee, provided they do not do drugs and have gainful employment. </b></div>
<div>
<b><br /></b></div>
<div>
This is a very common one, and as not doing drugs and having a job are not against public policy, they are upheld. But what about in a state that allows recreational marijuana? Be careful how your documents are drafted. </div>
<div>
<br /></div>
<div>
<b>TAKE AWAY</b></div>
<div>
<br /></div>
<div>
Placing restrictions on gifts is nothing new. Sometimes it works, sometimes it doesn't. The success is usually based upon good family communication and structuring the restriction in a way that is in line with good public policy. </div>
<div>
<br /></div>
<div>
Some say the golden rule is "he who has the gold, makes the rules." In the case of the dead hand, this is generally true. </div>
</div>
</div>
</div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-71263168228197096262014-10-31T11:46:00.001-05:002014-11-06T16:47:14.984-06:00Spooky IRA Deadlines<div dir="ltr" style="text-align: left;" trbidi="on">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: right; margin-left: 1em; text-align: right;"><tbody>
<tr><td style="text-align: center;"><a href="http://media-cache-ec0.pinimg.com/236x/f0/61/64/f06164e546df02ad4440d67a91dce6f2.jpg" imageanchor="1" style="clear: right; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="http://media-cache-ec0.pinimg.com/236x/f0/61/64/f06164e546df02ad4440d67a91dce6f2.jpg" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">You can't fight time. Don't try. </td></tr>
</tbody></table>
We've talked before about t<a href="http://www.yourtexasestateplan.com/2012/10/happy-halloweencan-i-write-off-candy-i.html">he tax ramifications of halloween candy</a>, but today I want to let you know if something much spookier: <i>the October 31 deadline of notifying your inherited IRA custodian if a trust is a beneficiary. </i><br />
<i><br /></i>
Don't lock the doors just yet, there is still time.<br />
<br />
<a href="http://www.irs.gov/pub/irs-pdf/p590.pdf">Per IRS publication 590:</a><br />
<br />
<b style="background-color: white; font-family: arial, verdana, sans-serif; font-size: 12px;">Trust as beneficiary.</b><a href="https://www.blogger.com/null" name="14964e295adc22c7_d0e7386" style="background-color: white; color: #222222; font-family: arial, verdana, sans-serif; font-size: 12px;"></a><span style="background-color: white; font-family: arial, verdana, sans-serif; font-size: 12px;"> A trust cannot be a designated beneficiary even if it is a named beneficiary. However, the beneficiaries of a trust will be treated as having been designated beneficiaries for purposes of determining required minimum distributions after the owner’s death (or after the death of the owner’s surviving spouse described in </span><a href="http://www.irs.gov/publications/p590/ch01.html#en_US_2013_publink10002904" name="14964e295adc22c7_en_US_2013_publink10002959" style="background-color: white; color: #1c4e80; font-family: arial, verdana, sans-serif; font-size: 12px; font-stretch: normal; line-height: 14px;" target="_blank" title="Death of surviving spouse prior to date distributions begin."><em>Death of surviving spouse prior to date distributions begin</em> </a><span style="background-color: white; font-family: arial, verdana, sans-serif; font-size: 12px;">, earlier) if all of the following are true:</span><br />
<div style="background-color: white; font-family: arial, verdana, sans-serif; font-size: 12px;">
<ol type="1">
<li style="margin-left: 15px;"><div style="font-stretch: normal; line-height: 14px;">
The trust is a valid trust under state law, or would be but for the fact that there is no corpus.</div>
</li>
<li style="margin-left: 15px;"><div style="font-stretch: normal; line-height: 14px;">
The trust is irrevocable or became, by its terms, irrevocable upon the owner's death.</div>
</li>
<li style="margin-left: 15px;"><div style="font-stretch: normal; line-height: 14px;">
The beneficiaries of the trust who are beneficiaries with respect to the trust's interest in the owner's benefit are identifiable from the trust instrument.</div>
</li>
<li style="margin-left: 15px;"><div style="font-stretch: normal; line-height: 14px;">
The trustee of the trust provides the IRA custodian or trustee with the documentation required by that custodian or trustee. The trustee of the trust should contact the IRA custodian or trustee for details on the documentation required for a specific plan.</div>
</li>
</ol>
</div>
<div style="background-color: white; font-family: arial, verdana, sans-serif; font-size: 12px; font-stretch: normal; line-height: 14px;">
</div>
<span style="background-color: white; font-family: arial, verdana, sans-serif; font-size: 12px;"> The deadline for the trustee to provide the beneficiary documentation to the IRA custodian or trustee is</span><b style="background-color: white; font-family: arial, verdana, sans-serif; font-size: 12px;"> October 31</b><span style="background-color: white; font-family: arial, verdana, sans-serif; font-size: 12px;"> of the year following the year of the owner's death.</span><br />
<span style="background-color: white; font-family: arial, verdana, sans-serif; font-size: 12px;"><br /></span>
<span style="background-color: white; font-family: arial, verdana, sans-serif; font-size: 12px;"><br /></span>
<br />
This can be a big deal if you miss it, as the lifetime stretch out is lost and you are defaulted into the 5 year rule to take out all the IRA proceeds. Don't mess this one up, send in your paperwork and call your IRA custodian to make sure you are in compliance.<br />
<br />
The basics on inherited IRA's are you usually want to defer any payments for as long as possible, to let the tax-favorable account grow. If you miss the deadlines, you get punished. Here are more dates to remember:<br />
<div style="color: #333333; font-family: Arial, sans-serif; font-size: 12px; font-stretch: normal; line-height: 18px; margin-bottom: 1.25em;">
Here are key dates you should keep in mind to make sure you meet the IRS deadlines that apply to the options you choose.</div>
<ul style="color: #333333; font-family: Arial, sans-serif; font-size: 12px; font-stretch: normal; line-height: 18px; margin: 0px 0px 1em 15px; padding: 0px; text-align: left;">
<li style="margin-left: 15px;"><b>December 31 of the original account owner's year of death.</b> If the account owner died on or after his or her required beginning date, the RMD for the year must be satisfied if it was not taken in full during the account owner's lifetime.</li>
<li style="margin-left: 15px;"><b>December 31 of the year following the original account owner's year of death.</b> If you are taking RMD based on the life-expectancy method, distributions must begin by this date. If you are one of multiple beneficiaries, all beneficiaries must have established separate inherited IRA accounts by this date in order to calculate distributions based upon each beneficiary's own life expectancy.</li>
<li style="margin-left: 15px;"><b>September 30 of the year following the original account owner's year of death</b>. Important for determining the beneficiary whose life expectancy may be used to calculate RMD (the designated beneficiary). If you're one of multiple beneficiaries of varying ages, all beneficiaries must use the life expectancy factor of the oldest beneficiary who has not taken a lump-sum distribution or disclaimed his or her entire interest prior to this date. However, if all of the beneficiaries have established separate IRA accounts by December 31 of the year following the account owner's death, then all beneficiaries may be able to use their own life expectancy factors to calculate their RMD. Check with your tax advisor to see if you are eligible for this benefit.</li>
<li style="margin-left: 15px;"><b>October 31 of the year following the account owner's year of death.</b> Important if you are the trustee of a trust named as IRA beneficiary. The IRS mandates that trustees provide Vanguard with a copy of the trust document or a summary list of the trust's beneficiaries and conditions by this date. If this requirement is not met, or if the trust failed to meet certain other IRS requirements, it's not considered a qualifying trust eligible for more favorable RMD calculations, usually based on the life-expectancy of the oldest trust beneficiary.</li>
<ul>
<li style="margin-left: 15px;">(thanks vanguard for the good summary)</li>
</ul>
</ul>
<br />
Remember, missing an important date can cost you or your clients big. Stay safe out there, and have a happy halloween.<br />
<br />
<br /></div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-29700442638935334382014-09-12T11:35:00.000-05:002014-09-12T11:35:45.369-05:00How to prevent the messy estate: the fight over pots and pans<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiDZuOX9W2dy66flvZvvwKRvCuOGLwdAAPSpUgbL9MgdKLV-jv__MExk06bcaAQcz72jwHljl6Tv41q44_LkkYU7Ms1GHQ484i9ZUILI1LK7QX4sCVELPoCRrPtaueA4aEw_ObPbwUCpQG2/s1600/pots+and+pans.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiDZuOX9W2dy66flvZvvwKRvCuOGLwdAAPSpUgbL9MgdKLV-jv__MExk06bcaAQcz72jwHljl6Tv41q44_LkkYU7Ms1GHQ484i9ZUILI1LK7QX4sCVELPoCRrPtaueA4aEw_ObPbwUCpQG2/s1600/pots+and+pans.jpg" height="320" width="240" /></a>More and more, I have clients who come to me and simply ask for "help." The scenario usually is <br />
something like this:<br />
<br />
<b>Scenario</b>:<br />
<br />
Older (parent/relative) passes away. You and another (sibling/family member) are the sole beneficiaries of their estate. You live two states away, and the other person lives close by. After the funeral, you go by the house to check on things. Its ransacked, anything of value is gone, and the other beneficiary won't answer their phone. What to do?<br />
<br />
<b>Thoughts:</b><br />
<br />
This is a big problem in modest estates, where the bulk of the value is in tangible personal property. Is there any recourse? Sure, you can try and sue for the return of the diamond necklace, grandpa's cowboy boots, or the coin collection, but it will be very, very difficult for you to prove who took what, and even with a victory in court, good luck collecting.<br />
<br />
The best course of action is to keep communication lines open. If you are someone who wants certain items to go to certain people, write that down. I commonly encourage estate planning clients to include with their wills and important papers a list or binder of certain tangible personal property they want to go to certain individuals. I don't put this list in the actual will because people change their mind too often, and items can be lost, sold, etc., which causes problems if it is in the will. If you suspect this might happen to you, your best bet is to try and maintain a close relationship with your family and develop trust. Just because you are named as someones beneficiary, doesn't mean property is yours for the taking. This can be a difficult lesson to learn, if you are the person who feels entitled or the person who ends up with nothing after someone else cleaned out all your inheritance.<br />
<br />
<b>Conclusion: </b><br />
<br />
While the above referenced scenario is more common in modest estates, some of the fiercest estate fights I have seen have been in estates of great wealth, but heirs fight over sentimental items like china or a belt buckle. We want to remember our lost loved ones, but the best way to prevent these disputes in through planning. If you foresee your heirs having a dispute, give it away now, or put someone else in charge. If you foresee a dispute down the line with other beneficiaries, start talking now.<br />
<br />
At the end of the day, remember its just stuff. Stuff can be replaced. Family and relationships are much more difficult to mend. </div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-76822453878861766552014-07-23T16:09:00.000-05:002014-07-23T16:10:00.778-05:00Estate tax Repeal Musings<div dir="ltr" style="text-align: left;" trbidi="on">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: right; margin-left: 1em; text-align: right;"><tbody>
<tr><td style="text-align: center;"><a href="http://i1190.photobucket.com/albums/z458/jamer3181/300px-Death_found_an_author_writing_his_life_3517039221.png" imageanchor="1" style="clear: right; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="http://i1190.photobucket.com/albums/z458/jamer3181/300px-Death_found_an_author_writing_his_life_3517039221.png" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">Relevant in 2011, but still funny</td></tr>
</tbody></table>
Every couple years when the election cycles roll around, someone brings up the estate tax again. It is usually when we are not at war, arguing about when a fetus is viable, if universal healthcare is a good idea, or if we ought to bail out the banks, so I guess this means times are relatively good.<br />
<br />
That said, we have the highest estate tax exemption in history (minus the times of repeal). It only affects a fraction of the wealthy, and there are many things you can do to plan around it. Foundations, charities, various trusts and other vehicles allow you to minimize the tax, or just pay a little bit. Even so, there is a <a href="https://www.govtrack.us/congress/bills/113/hr2429/text">current bill</a> that <a href="http://www.itemonline.com/local/x1669978285/Brady-s-estate-tax-repeal-has-majority-support-in-House">allegedly has majority support</a> in the house sponsored by a proud Texan, <a href="http://kevinbrady.house.gov/">Rep. Kevin Brady</a> from a district north of Houston. My beloved, departing, congressman also co-signed the bill, but I can't be mad at him (full disclosure, he employed myself, my brother, and numerous friends whenever we needed internships or jobs).<br />
<br />
H.R. 2429 would serve to repeal the estate/death tax, the generation skipping tax, but it interestingly enough keeps the gift tax intact. So, die with all the money you want but if you try to give away more than $5 million, we are going to punish you for it. Make sense? Will it pass? Likely the House, doubtful in the Senate. Let's examine the arguments for and against repeal of the tax.<br />
<br />
<b>Arguments Against Death Tax:</b><br />
<br />
<ol style="text-align: left;">
<li>Punishes Small Business without liquid assets to pay the tax, namely farms. </li>
<li>Double tax on income and assets that have already been taxed</li>
<li>Doesn't produce that much income</li>
<li>How can you be taxed for dying?</li>
</ol>
<div>
Here is a good propaganda video, decide for yourself if the information is accurate: </div>
<div>
<iframe allowfullscreen="" frameborder="0" height="344" src="//www.youtube.com/embed/p6_dxUjDeI4" width="459"></iframe>
</div>
<br />
<b>Analysis:</b><br />
<br />
The oldest argument against the estate tax is that it imposes an undue burden on the small farmer. They are land rich/cash poor, and upon death the family has to sell the farm/business just to pay the tax. Life insurance isn't that expensive, and a very reasonable policy can be set up to cover this. Ok, but that is still more money out of good working folks' pockets. So, let's see how many small farms/businesses this affects each year. The <a href="http://www.taxpolicycenter.org/briefing-book/key-elements/estate/who.cfm">tax policy center</a> tells us: 40, as of 2011, when the exemption was less than it is now. Less than one per state.<br />
<br />
Rep. Brady <a href="http://www.itemonline.com/local/x1669978285/Brady-s-estate-tax-repeal-has-majority-support-in-House?zc_p=0">is quoted</a> as saying<br />
<blockquote class="tr_bq">
<span style="background-color: white; color: #111111; font-family: 'Lucida Grande', Verdana, Arial, sans-serif; font-size: 13px; line-height: 15.625px;">“A majority of the U.S. House stands for permanently repealing the terrible Death Tax,” Brady, who represents Walker County, said. “It continues to be the number one reason family-owned farms and businesses aren’t passed down to the next generation, and it’s time to bury it once and for all.”</span></blockquote>
While this may be an issue for the 40 families a year that bear this burden, I would argue that family wealth doesn't make it to the second or third generation because of laziness, <a href="http://www.forbes.com/sites/deborahljacobs/2013/03/01/why-family-wealth-is-a-curse/">entitlement</a>, and apathy. Or good 'old <a href="http://en.wikipedia.org/wiki/Affluenza">affluenza</a>. Else, $10 billion in revenue isn't much compared to other taxes, but its something. Tax on dying? This is a tough one to explain, but read on.<br />
<br />
<b>Arguments For an Estate Tax:</b><br />
<ol style="text-align: left;">
<li>It raises dearly needed revenue</li>
<li>Only affects a tiny percent of households</li>
<li>Without it, much less incentive for charitable bequests</li>
<li>Ideally prevents dynastic/aristocratic wealth </li>
</ol>
<b>Analysis:</b><br />
So, why would I argue against a tax cut? The only reason I'm talking about this is I read another article the other day, aptly titled "<a href="http://www.huffingtonpost.com/robert-reich/the-rise-of-the-non-working-rich_b_5589684.html">The rise of the non-working rich</a>" by Berkeley professor Robert Reich. His general point is that rich are getting richer and that America is heading toward an aristocracy only taxes can fix.<br />
<br />
Do I want to pay a death tax? No. However, I hope to have enough money at some point to worry about it. I think most people are of this mindset, which is why its fun to rage against the tax, even though 99% of us will never have to pay it. Reich's points are that if we don't keep the estate tax, and ADD new taxes (a tax on "wealth" he limits to stocks and bonds, similar to the property tax) then we are headed for trouble. Where he really misses the mark is suggesting that we eliminate the adjusted cost basis at death, which I have talked about <a href="http://www.yourtexasestateplan.com/search/label/cost%20basis">here</a>. This plan would punish the families who inherit the farm or their parents house, and crush IRA's and other investment accounts: this is not the way to go.<br />
<br />
When the estate tax was less than $1 million (last in 2001) it affected a lot of people, and was an issue for a lot of small businesses and farms. Now its over $5 million. If you have over $5 million, you have the resources to plan for the tax hit.<br />
<br />
If you don't argee with any of this, the biggest argument for an estate tax is that<a href="http://www.forbes.com/sites/peterjreilly/2012/12/11/warren-buffett-and-george-soros-want-higher-estate-tax-than-obama-proposes/"> the richest guys endorse it</a>: Warren Buffet, Bill Gates, George Soros, and so on. They get it, that if there is no penalty on dying with your money, not as many folks will give it away. Charities dry up, and the world is a generally worse place. So who, really, is spending all this time, money, and other resources fighting for an estate tax repeal?<br />
<br />
<b>Conclusion:</b><br />
<br />
The net worth of the average Congressman is now allegedly around <a href="https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=3&cad=rja&uact=8&ved=0CCEQFjAC&url=http%3A%2F%2Fwww.usnews.com%2Fnews%2Fblogs%2Fdata-mine%2F2014%2F01%2F09%2Flet-them-eat-cake-members-of-congress-14-times-more-wealthy-than-average-american&ei=xCHQU520HM26oQTZ4ICoCQ&usg=AFQjCNH0YgkIEqG-OrmuqpfCyzAPIIGPAw&sig2=iniGsraWznYmql44mowivw&bvm=bv.71667212,d.cGU">$1 million</a>, but the average is skewed higher to around $7.8 million (who knew Nancy Pelosi was <a href="http://www.opensecrets.org/pfds../overview.php?type=W&year=2012">so loaded</a>?). So, these guys are worried about the estate tax, because they are going to have to pay it. I can't blame them, you need to think about #1 and vote your pocketbook. However, that is not who I want in Congress, or what I want them to be focusing on. I have heard arguments that the estate tax only benefits estate planning attorneys: I haven't prepared a really comprehensive estate tax plan for a client in years. A few clients have had almost enough, but not many folks have that much money.<br />
<br />
The death tax sounds scary, so people don't like it. I understand that. So raise it to $10 million per decedent, indexed for inflation. That will cover MORE of the family farms, and make the average congressman happy. If we do get rid of it, once and for all, I'm afraid the consequences to the rest of us will dwarf any marginal benefit that those wealthy enough to complain about it will experience.<br />
<br />
<br />
<br /></div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-69591437464201246842014-05-23T14:55:00.000-05:002014-05-23T19:16:10.778-05:00All in the Family: Disputes between relatives<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div style="line-height: 20px; margin-bottom: 10px;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiIm_CMa08AFEprhLKzQMP5yV0vVHluEPcEXfejyCX4OM8VSzZViShuIaLpJw268XK0rh-dPdZYIdrshUkA4H_f-i64FSRDxT9y5fKRCwao__pg71QBlLODGIUgJuHC6iAoXEwhIXoP8R4v/s1600/siblings.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiIm_CMa08AFEprhLKzQMP5yV0vVHluEPcEXfejyCX4OM8VSzZViShuIaLpJw268XK0rh-dPdZYIdrshUkA4H_f-i64FSRDxT9y5fKRCwao__pg71QBlLODGIUgJuHC6iAoXEwhIXoP8R4v/s1600/siblings.jpg" /></a><i><span style="font-family: Georgia, Times New Roman, serif;">"Family quarrels are bitter things. They don't go according to any rules. They're not like aches or wounds, they're more like splits in the skin that won't heal because there's not enough material."</span></i></div>
<div style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;"><i>~F. Scott Fitzgerald</i></span></div>
<div style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;"><b>Background:</b></span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">In Texas and the United States as a whole, we don't really have forced inheritance, birthright, or any of that nonsense. If you want to give someone something that is yours, we generally let you do it. If you die without a plan, we have a plan set up for you (see<a href="http://www.yourtexasestateplan.com/2014/05/intestate-distribution-in-texas-again.html"> here</a>) that makes sure it stays in the family and spreads it around equally. We also have rules so that if do accidentally forget to update your planning, your surviving spouse or minor children will be taken care of. It is not a bad system, for the most part. </span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;"><b>Issue:</b></span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">The flip side of this is the old bitter pill that is the undue influencer. What this mean is one person uses their position of power, be it money, physical intimidation, coercive words, threats of any kind, whatever really, over another to influence that person into acting according to the other person's desires. </span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;"><b>Scenario:</b> </span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">Said even more plainly: Dad died and Mom lives in a rest home outside of Lubbock, where Daughter, a single person, lives nearby. Son lives in Houston with his spouse and two children, and gets to see Mom on the holidays and a handful of other times of the year. All seem to have a good relationship. </span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">That is, until Mom passes away. After the funeral, Son asks Daughter what about Mom's estate: her retirement, the family farm, bank accounts, and Dad's silver coin collection. Daughter says that she had Mom's power of attorney, was POD or joint on all her financial accounts, and Mom wrote a will shortly before her death leaving everything to Daughter. Basically, Son gets nothing. </span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">Son is floored. Why would Mom do this? He needed the inheritance for his children. Mom was getting on in years, and starting to lose it a little. Did she have the mental ability to make these decisions? Did Daughter have something to do with it?</span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">Daughter was the one who took care of Mom, took her to her doctor's appointments, took her to get her hair done, took her to the store. She was the one who got the call at 2 A.M. when Mom fell, and was the one who sat with Mom in the hospital for weeks on end last year. Son flew up to check on Mom, but had to get back for work soon after. Didn't Daughter deserve to be paid for her affection? So what if she named herself on all those accounts using the power of attorney. So what if she convinced Mom to make a new will, and that she should leave Daughter everything. Daughter sacrificed everything for Mom, son moved far away and spent all his time at work and with his wife and kids. </span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">What is fair?</span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<b><span style="font-family: Georgia, Times New Roman, serif;">Aftermath: </span></b></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">What now? Son can try to get the will set aside, but its not easy, or cheap. What did Daughter do using the Power of Attorney? Good luck getting the financial records for the last 10 years to see where the money went. The coin collection? Can't find it, Mom must have sold it or given it away a while ago. Son asks Daughter why this happened, asks her to split the estate like Mom had always said. Daughter says no, Mom changed her mind. How do you find the truth?</span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">Re<span style="background-color: white;">gardless </span>of the next steps, whether it's a lawsuit, some sort of mediation, or Son gives up, siblings and a family are now estranged for life. Daughter could have manipulated Mom to make these changes, or Mom could have made the changes in good faith, because she wanted to, without any urging from Daughter. Either way, it is now a family rift that will likely only widen. </span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<b><span style="font-family: Georgia, Times New Roman, serif;">Take Aways: </span></b></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">How do we fix and prevent this? Sadly, in estate disputes, the first one to raid Mom's house usually is going to get the prized belt buckle or coin collection. For bank accounts and financial instruments, Powers of Attorney holders can transfer these, and can write deeds to real property. These are all recorded though, so you usually have recourse if someone (or a family member) takes these type of actions. Here is a list of tips:</span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="bq_fq_a" style="line-height: 20px; margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;">1. For Family Members with an Aging Parent</span></div>
<div class="bq_fq_a" style="margin-bottom: 10px;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="line-height: 20px;"> Have "the Talk". Who is going to take care of the parent? Are they going to be paid? Are they the sole power of attorney holder? Where are the parent's assets, and who can make these decisions? This is tough for the fiercely independent parent, so be cautious here. Maybe start with your siblings, and put on a united front. Be wary of second marriage and step/parents/siblings, these are where battle lines are drawn. </span></span><span style="font-family: Georgia, 'Times New Roman', serif; line-height: 20px;"> </span><br />
<span style="font-family: Georgia, 'Times New Roman', serif; line-height: 20px;"><br /></span></div>
<div class="bq_fq_a" style="margin-bottom: 10px;">
<span style="font-family: Georgia, 'Times New Roman', serif; line-height: 20px;"> Another option is to leave the power of attorney documents with a trusted friend or advisor, who can make the decision when it is necessary or appropriate to give a child all that power. </span></div>
<div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="line-height: 20px;"><br /></span></span></div>
<div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="line-height: 20px;">2. For Attorneys and Advisers</span></span></div>
<div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="line-height: 20px;"><br /></span></span></div>
<div>
<span style="font-family: Georgia, 'Times New Roman', serif; line-height: 20px;"> Get to know your client and their family situation. The one "no good" son in Houston that you are disinheriting in the will you are drafting may be the good kid after all. This can be extremely difficult to identify, so you will have to decipher the code from the questions you ask your client and the circumstances around why they are creating a will or other disposition. </span><br />
<div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="line-height: 20px;"><br /></span></span></div>
<div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="line-height: 20px;">3. For the Disinherited Sibling</span></span></div>
</div>
<div>
<span style="font-family: Georgia, 'Times New Roman', serif; line-height: 20px;"><br /></span></div>
<div>
<span style="font-family: Georgia, 'Times New Roman', serif; line-height: 20px;"> You have options. If your sibling or family member acted under a power of attorney, they had a duty not to act in a way to benefit themselves. Transactions can be undone, assuming the money is not spent already. Wills can be overturned due to undue influence and a variety of other remedies. The best course, however, is to stay in the know and have a healthy understanding of the family state of affairs with all parties involved. If all else fails, maybe your sibling will have a conscious and make a deal to split things. </span><br />
<div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="line-height: 20px;"><br /></span></span></div>
</div>
<div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="line-height: 20px;">Have a safe and happy Memorial Day, and thanks to all those who serve or have served. </span></span></div>
<div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="line-height: 20px;"><br /></span></span></div>
<div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="line-height: 20px;"><br /></span></span></div>
</div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-87590417914233769042014-05-12T11:20:00.000-05:002014-05-12T14:42:29.161-05:00Intestate Distribution in Texas, Again<div dir="ltr" style="text-align: left;" trbidi="on">
I've done this<a href="http://www.yourtexasestateplan.com/search/label/intestate%20succession"> once before,</a> but I almost like Judge Steve King's chart even better. Also, this is more aligned to how the probate judges want the respective shares of beneficiaries listed on an application.<br />
<br />
So, if you die without a will in Texas, here is what happens (with references to the Texas Estates Code):<br />
<br />
DIVISION OF PROPERTY UPON INTESTACY IN TEXAS<br />
<br />
<b>I. WITHOUT Surviving Spouse - Texas Estates Code §201.001 </b><br />
A. With Children or their descendants: Children & their descendants-------------- All<br />
B) Without Children or their descendants:<br />
1) Both Parents Survive: Father -------------------------------------------------------- 1/2<br />
Mother ------------------------------------------------------- 1/2<br />
or 2) One Parent Surviving: Surviving Parent ------------------------------------------- 1/2<br />
Siblings and their descendants ------------------------------- 1/2<br />
or 3) One Parent Surviving alone ---------------------------------------------------------- All<br />
or 4) Siblings and their descendants alone ----------------------------------------------- All<br />
or 5) a) Paternal Kin: 1) Both Grandparents: Grandfather ----------------------------- 1/4<br />
Grandmother --------------------------- 1/4<br />
or 2) One Grandparent Surviving ------------------------------------- 1/4<br />
& Descendants of deceased Grandparent ------------------------ 1/4<br />
or 3) One Grandparent Surviving alone ------------------------------ 1/2<br />
or 4) Descendants of deceased Grandparent alone ----------------- 1/2<br />
& b) Maternal Kin: ------------------------------------------- other half in same order<br />
<div>
<br /></div>
<div>
<br /></div>
<b>II. WITH Surviving Spouse - Texas Estates Code §201.001 </b><br />
A. <b>SEPARATE ESTATE</b> (§ 201.002, Texas Estates Code)<br />
1) <b>With </b>Children or their descendants - §201.002(b)<br />
a) Pers Prop: 1) Surviving spouse ------------------------------------------------------ 1/3<br />
2) Children and their descendants ------------------------------------- 2/3<br />
b) Real Prop: 1) Surviving spouse has life interest in -------------------------------- 1/3<br />
(with remainder interest to children and their descendants)<br />
2) Children and their descendants have fee in ------------------------ 2/3<br />
2) <b>Without</b> Children or their descendants - §201.002(c):<br />
a) Pers Prop: Surviving spouse --------------------------------------------------------- All<br />
b) Real Prop: 1) Surviving spouse has fee in ----------------------------------------- 1/2<br />
2) Both Parents Survive: Father -------------------------------------- 1/4<br />
Mother ------------------------------------- 1/4<br />
or 3) One Parent Surviving ------------------------------------------------ 1/4<br />
& Siblings and their descendants -------------------------------------- 1/4<br />
or 4) One Parent Surviving alone ----------------------------------------- 1/4<br />
or 5) Siblings and their descendants alone ------------------------------ 1/2<br />
or 6) Surviving spouse alone ---------------------------------------------- All<br />
<div>
<br /></div>
B. <b>COMMUNITY ESTATE</b> (§ 201.003, Texas Estates Code)<br />
1) <b>With</b> Surviving Spouse and Children (or their descendants):<br />
a) Surviving Spouse and Decedent were the parents of all the children<br />
Surviving Spouse ------------------------------------------------------------------- All<br />
b) Surviving Spouse and Decedent were not the parents of all the children:<br />
Surviving Spouse (retains Surviving Spouse’s ½) ----------------------------- None<br />
Children or their descendants (take Decedent’s ½) --------------------------- All<br />
2) With Surviving Spouse only ------------------------------------------------------------- All<br />
3) With Children or their descendants only ---------------------------------------------- All<br />
<div>
<br /></div>
<div>
<br /></div>
<br />
<br />
<i>All credit to <a href="https://www.tarrantcounty.com/ePC01/site/default.asp">Judge King</a> and his excellent Ad Litem Manual, which can be found <a href="http://www.tarrantcounty.com/epc01/lib/epc01/Ad_Litem_Manual_2014.pdf">here</a>.</i></div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com1tag:blogger.com,1999:blog-5164305216926178957.post-2395316551260398602014-04-08T13:11:00.001-05:002014-04-08T13:11:29.745-05:00Elder Law and Guardianship Update<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="MsoNormal">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: right; margin-left: 1em; text-align: right;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjAQfl2kTW-zWmwIpjOX7IYrYFAmPHtYwg5b2q9hPdtXd6v5ron4hTEcEpI6hrFeNDYo8dvGJczSfyZzepTtAM2lyspIhpIz1EeJNPC92i7yJTT4canR_iVLzVR-Dp8DYyEnfd0HX0OYkH5/s1600/20140324_090604.jpg" imageanchor="1" style="clear: right; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjAQfl2kTW-zWmwIpjOX7IYrYFAmPHtYwg5b2q9hPdtXd6v5ron4hTEcEpI6hrFeNDYo8dvGJczSfyZzepTtAM2lyspIhpIz1EeJNPC92i7yJTT4canR_iVLzVR-Dp8DYyEnfd0HX0OYkH5/s1600/20140324_090604.jpg" height="180" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">Elder Law? No, but its pretty</td></tr>
</tbody></table>
As lawyers, the bar makes us take "Continuing Legal
Education" or CLE every year so, in theory, we stay up to date on changes
in the law. One of classes I try to take every year is the Advanced Elder Law
and Guardianship seminar, and this year didn't disappoint. <o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Here were the highlights and some important take-aways:<br />
<br />
<br />
<ol start="1" style="margin-top: 0in;" type="1">
<li class="MsoNormal"><b>The Probate Code</b> is gone, so you
better check and make sure the new Estates Code says what you think it
says. It probably does, but just check. It
is also SLIGHTLY better organized, with most relevant sections
clumped together so you don’t have to jump around as much.</li>
</ol>
<ol start="2" style="margin-top: 0in;" type="1">
<li class="MsoNormal"><b>MEDICAID<o:p></o:p></b></li>
</ol>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;"> </span><!--[endif]-->Lady
Bird Deeds still work, but record them early, and don’t include a bunch of
flowery language. <o:p></o:p></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->b.<span style="font-size: 7pt;"> </span><!--[endif]-->Disclaimed
amounts are countable resources: Government’s position is “if you don’t need
them, well you don’t need our help either.”<o:p></o:p></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->c.<span style="font-size: 7pt;"> </span><!--[endif]-->Have
substantial assets and just one spouse that needs Medicaid? The “community” or
other spouse can keep upwards of $100k if you do it right. <o:p></o:p></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->d.<span style="font-size: 7pt;"> </span><!--[endif]-->Estate
recovery/MERP: There are a ton of exemptions. Use them. Also, they are (generally) not
filing probates, so take that as you will.</div>
<ol start="4" style="margin-top: 0in;" type="1">
<li class="MsoNormal"><b>VA Benefits<o:p></o:p></b></li>
</ol>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;"> </span><!--[endif]-->Are
not the same as Medicaid: you can make all the transfers you want with no
penalty periods to qualify. <o:p></o:p></div>
<ol start="5" style="margin-top: 0in;" type="1">
<li class="MsoNormal"><b>Trusts<o:p></o:p></b></li>
</ol>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;"> </span><!--[endif]-->Special
Needs and other Trusts: Transfer to a Trustee, not a “Trust”, and if anticipating
the need for government benefits one day, make sure distributions are completely
discretionary. It is tough to decant a trust with mandatory distributions. <o:p></o:p></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->b.<span style="font-size: 7pt;"> </span><!--[endif]-->Concerned
about remainder beneficiaries causing issues? Non-testamentary powers of appointment
are a good solution. <o:p></o:p></div>
<ol start="6" style="margin-top: 0in;" type="1">
<li class="MsoNormal"><b>Elder Abuse, Adult and Child Protective Services<o:p></o:p></b></li>
</ol>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;"> </span><!--[endif]-->Depending
on the circumstances, it can be a felony (and at least a misdemeanor) not to
report abuse. Don’t wait!<o:p></o:p></div>
<ol start="7" style="margin-top: 0in;" type="1">
<li class="MsoNormal"><b>Real Estate Transfers<o:p></o:p></b></li>
</ol>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;"> </span><!--[endif]-->All
Title Companies and underwriters are not created equal: if one won’t accept
your deed or affidavit of heirship, just try another. You might be surprised at the results. <o:p></o:p></div>
<ol start="8" style="margin-top: 0in;" type="1">
<li class="MsoNormal"><b>Special Needs Children<o:p></o:p></b></li>
</ol>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;"> </span><!--[endif]-->If
getting a divorce, you can request “spousal support” that is essentially care
for a special needs child that will remain in the home, even past his/her 18<sup>th</sup>
birthday. <o:p></o:p></div>
<ol start="9" style="margin-top: 0in;" type="1">
<li class="MsoNormal"><b>Contested Guardianships<o:p></o:p></b></li>
</ol>
<br />
<div class="MsoNormal" style="margin-left: .75in; mso-list: l0 level2 lfo1; tab-stops: list .75in; text-indent: -.25in;">
<!--[if !supportLists]-->a.<span style="font-size: 7pt;"> </span><!--[endif]-->§
1155.054 of the Estates Code has adopted a “loser pays” rule if it can be shown
that a contest was in bad faith or without just cause: fees, the ad litem,
costs, EVERYTHING. It must be specifically plead though. <o:p></o:p></div>
<br />
Special thanks to the Honorable Steve King (<a href="http://www.tarrantcounty.com/ePC01/site/default.asp">Tarrant Co. Probate Court #1</a>) for running a good program, and it was good to finally meet the Honorable Guy Herman (<a href="http://www.co.travis.tx.us/probate/default.asp">Travis Co. Probate Court #1</a>), who put on a solid presentation as well. Both of these judges put out great articles and their websites are more than helpful. </div>
</div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0tag:blogger.com,1999:blog-5164305216926178957.post-7686859148349248822014-02-19T13:02:00.000-06:002014-02-19T15:58:22.374-06:00Estate Planning in 2014: Taxes are still Taxes<div dir="ltr" style="text-align: left;" trbidi="on">
<b>Background:</b> Most (if not all) of the legal talking heads and CLE's (continuing legal education, for those of you who hate acronyms) which I have taken in lately all have come to the same conclusion: in a "high" estate tax exclusion environment, estate planning is no longer a one-size-fits all game.<br />
<br />
What that means in English is not too long ago (say 1997), if you had over $600k and you died, you were potentially on the hook for estate or DEATH taxes, amongst others. Most of the planning revolved around beating this. The easy fix was you could leave up to that amount into a "credit shelter" or "bypass" or "family" trust, an then unlimited amount to your spouse, sometimes in a trust as well, and this would usually get the job done.<br />
<br />
Now, we have over $5 million per individual in estate tax exemption dollars. A lot of people have $600k total assets: not many have over $5 million. Have over $5 million? You can double it with your spouse, and even the second to die spouse can use "portability" (carry over from the first to die) of exemption dollars should they need them. No spouse? There are still many options to reduce your taxable estate, and a million ways to reduce it by tax favorable gifts. No big deal as long as you plan for it.<br />
<br />
<b>Strategy in 2014: </b> The new strategy is you have to look at folks on a case by case and asset by asset basis. Instead of estate taxes, <i>income taxes</i> are the new rage in minimizing client's liability. For example, the big remaining tax favor the government gives us is the "adjusted cost basis at death," also referred to as the "Step up basis", but I don't use this term as it can also go down, even if it is a rarity. The point is, most folks biggest asset is their family home, or a family business, and instead of giving this away during life (and possibly generating transfer taxes) the better strategy can often be to hold onto it until death, when any appreciation and potential gains that would be taxed upon a sale will be wiped clean. In Texas, we have no state income tax, but we still have capital gains, which is why this makes sense here. In a state with high income tax (like California), a different asset class might cause a different set of planning, and so on.<br />
<br />
<b>Takeaways: </b>The game has changed, so planning needs to change too. Income taxes are high (sorta) and estate taxes are the lowest they have been in a long time (not counting the 2010 fluke year). In this, planning needs have changed, and taking advantage of taxes for one client is very different from the next. If you have not reviewed your estate plan in a while, do. Check if your estate is forced into the 2 trust system, you might not need it. Check if you are paying more income taxes than you think you should or your business is such a plan needs to be made before the next generation takes the keys. The game may have changed, but the key players remain the same: don't sit back and end up paying more taxes than you have to. </div>
JPhttp://www.blogger.com/profile/16985756961042385655noreply@blogger.com0