Archive for the ‘Estate Litigation’ Category

PRICE ADJUSTMENT CLAUSES IN ESTATE PLAN AGREEMENTS

Thursday, August 28th, 2014

Many estate plans include a transfer of property (e.g. shares of a privately held corporation) to a company and freeze the value (or price) of the transferred property to the current owners at the transfer date. To avoid some punitive provisions in the Income Tax Act associated with non-arm’s ...

Will It Be a MoCA or Cappuccino?

Friday, August 15th, 2014

A Canadian contribution to the commonly used cognitive screening instruments is the Montreal Cognitive Assessment (MoCA), published by Nasreddine et al in 2005.  Unlike the Mini-Mental State Exam (MMSE) or the clock-drawing test (CDT), the MoCA is designed to detect more subtle impairments of cognition, known clinically as Mild Cognitive ...

Passing of Accounts: A Math Problem Explained

Tuesday, August 12th, 2014

In a recent blog post entitled “Things Lawyers Know,” I laughed out loud when I read #13:  “Lawyers are word, not number people.  If their fee went up 10%, few lawyers would know how much extra they received.” Math often comes into play in an estates litigation practice, particularly in the ...