We’ve all heard horror stories about families that fall apart after the death of a parent. Siblings stop talking with each other or even end up suing each other. A son or a daughter cuts a parent out of his or her life. Obviously, the reasons for such breakups vary. But in my experience, the primary reason is that the death of a parent almost always raises difficult and emotional […]
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Estate Planning Lawyer Kevin J. Moore named as one of 2023 Southern California’s Super Lawyers We are excited to announce that Kevin J. Moore has been named one of Southern California’s 2023 Super Lawyers, part of Thomson Reuters for the second year in a row! With over 30 years of experience in estate planning and estate tax planning for high-net-worth individuals and business owners, estate planning lawyer Kevin J. Moore has truly earned this honor […]
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This past year, Ontario, Canada drastically changed its succession laws in relation to how separations and marriages affect the validity of wills and the rights of surviving spouses. Now, under the laws of Ontario, separated spouses will not inherit under their former partner’s will or from a former partner’s intestate estate provided the couple was separated on or after January 1, 2022. Furthermore, marriages on or after January 1, 2022 […]
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When someone passes away, we have a sense of whom we expect to inherit the bulk of their property and other assets. When those expectations do not come to pass, the law sometimes intervenes and overturns the expressed desire of the person who passed away, as reflected in their will, codicil, trust, and related documents. The idea that specific provisions of a will or trust should not be carried out […]
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California’s recently passed Prop 19, is increasing residential property taxes. Please register for Kevin J. Moore’s Zoom webinar here: https://zoom.us/webinar/register/WN_nHIl8caRQHCAFZx0pb9PfQ to learn more about this and what you can do to properly prepare. The Zoom webinar will be conducted on Wednesday, December 9, 2020 from 2:00pm-3:00pm PST.
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Have you realized how much of your valuable personal information is online, pictures especially? We have ancestor history, banking accounts and details, travel logs, blog posts, and photos all available digitally. All of that digital information needs protection and if you don’t take action you might lose that information because your loved ones cannot access it. If you don’t securely save and share your passwords, when you pass away your […]
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Last week Kevin J. Moore attended the NYU 78th Institute on Federal Taxation in San Francisco. This conference covered the most advanced tax issues, offering participants a clear understanding of the key issues affecting their clients or business and presenting planning ideas that can immediately be used in practice. The Institute also provided the perfect setting to meet practitioners from all around the country. The range of attendees included: attorneys, […]
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When someone has changed a will or trust just a few years before they pass away, this can lead to an accusation that someone has used a position of confidence or authority in order to take unfair advantage. Undue influence is the legal term used to describe this situation. Undue influence often arises with a husband and wife who have been married for several decades, built a family, own a […]
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Kevin J. Moore recently spoke to Provisors Pasadena II group about the ABC’s of living trusts. He discussed the estate tax law changes that became effective in 2011 and how that necessitated changes in the structure of living trusts post-2011. Living trusts are now structured in new ways. Under pre-2011 estate tax law, you may have created a B Trust, or an A,B,C, Trust, now there is more of a […]
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The Supreme Court ruled in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust that a state does not have the authority to tax a trust’s undistributed income solely because the beneficiary resides in that state. This case potentially had far reaching implications if the unanimous decision was ruled in favor of North Carolina. States often seek new avenues of revenue through taxation but The Kimberley Rice […]
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