Specificity Matters: Defining “Children” and “Issue” for Estate Planning Purposes

Tuesday, September 13th, 2011

In a previous blog, I wrote about the need for specificity when drafting provisions that include a "spouse" of a particular person as a potential beneficiary of an estate or trust.  Attention is also needed to ensure that when a Will refers to terms such as "children" or "issue", the persons ...

(Un)Certainty with Probate Taxes

Friday, September 2nd, 2011

As someone who counsels executors and administrators I’ve always been comfortable advising that when applying to probate the will or obtain a certificate of appointment of estate trustee without a will they are required to swear an affidavit attesting to the values of the assets caught on their application and ...