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 included within these classes are those that the testator intends to benefit. This is particularly true in the current age, where there are an increasing number of different types of relationships and manners of having children.

In a previous blog, I wrote about some non-tax related small business estate planning issues to consider upon the death of a sole proprietor. In this blog, I wanted to touch on some non-tax issues affecting owners of small businesses that are structured as either partnerships or limited partnerships.

The last post made by a British Columbia blogger who was suffering from terminal colorectal cancer has garnered worldwide attention.