Probate & Estate Planning

Attorneys theorize that “long, harsh winters and limited daylight hours may contribute to seasonal depression and put strain on relationships” in the sparsely populated state. “For couples in remote locations, do seek support even if in-person resources are limited,” Deepa…
Continue Reading US states with the highest divorce rates revealed in new study — is yours on the list?

The Associated Press investigated Canada’s euthanasia system, revealing a complex ethical landscape faced by healthcare providers in cases that involve nonterminal suffering. Individuals requesting euthanasia include a homeless man, a severely obese woman, and an injured worker, all of whom…
Continue Reading Private forums show Canadian doctors struggle with euthanizing vulnerable patients

Jan Karol Szczepański (Independent) recently publishes, Integration of Taxes on Inheritances, Estates and Gifts into the OECD Model Tax Convention on Income and on Capital: The Curious Case of Special Provisions – Part 2, 2019. Provided below is an Abstract:…
Continue Reading Article: Integration of Taxes on Inheritances, Estates and Gifts into the OECD Model Tax Convention on Income and on Capital: The Curious Case of Special Provisions – Part 2

As our parents age, unique circumstances may require that the family make the difficult decision to sell their home. If your parents are over 60 and they have decided to sell their home, they might turn to you for help. Likewise, in the event your parents are incapacitated, it may fall to a member of the family or to you to sell the home.
There are unique personal, legal, and tax considerations that come into play when selling a home on behalf of a senior parent. An attorney experienced in real estate matters can advise you on some of the
Continue Reading Selling Real Estate on Behalf of Your Aging Parents in Illinois

Kelvin F.K. Low (The University of Hong Kong – Faculty of Law) recently published, “Property” as Polyseme & Its Implications for Trust “Property”, 2024. Provided below is an Abstract: The trust may be English law’s “greatest and most distinctive achievement…
Continue Reading Article: "Property" as Polyseme & Its Implications for Trust "Property"

Masayuki Tamaruya (University of Tokyo) recently published, The Comparative Law of Trusts and Succession: Italy, Japan, and Beyond This paper was originally published in Italian as Tamaruya Masayuki, Il diritto comparato dei trust e delle successioni: Italia, Giappone e oltre…
Continue Reading Article: The Comparative Law of Trusts and Succession: Italy, Japan, and Beyond This paper was originally published in Italian as Tamaruya Masayuki, Il diritto comparato dei trust e delle successioni: Italia, Giappone e oltre in Annuario di Diritto Compar

Andres Duran Preciado recently published, Inheritance and Estate Taxes: Tax Treaties, Connecting Factors and Worldwide Liability, 2024. Provided below is an Abstract: In this article, the author considers how tax treaties deal with the variety of connecting factors used to…
Continue Reading Article: Inheritance and Estate Taxes: Tax Treaties, Connecting Factors and Worldwide Liability

Lydia-Elisavet Sofrona recently published, The Tax Treatment of Foreign Trusts and Foundations in Greece: Administrative Guidance Clarifies an “Opaque” Situation, 2024. Provided below is an Abstract: The author, in this article, examines the tax treatment of foreign trusts and foundations…
Continue Reading Article: The Tax Treatment of Foreign Trusts and Foundations in Greece: Administrative Guidance Clarifies an "Opaque" Situation