The “Fiscal Cliff”

September 17, 2012

Traveling in Germany last month, it was remarkable to see:  no plastic bags or water bottles, lots of wind turbines, and full employment. Perhaps this is what a 19% VAT (value added tax) on everything will supply, although I didn’t study up on Deutschland income taxes. Since returning, I’m seeing many articles on the impending […]

“Special Needs” Trust

September 6, 2012

If someone you love has a disability, there are many needs to consider.  A disability may be the result of an injury or illness, starting at birth or happening later in life. Planning for the future care needs, such as for a disabled child, grandchild, brother or sister,  may be addressed comprehensively by creating a  “Special Needs” Trust.

‘Access to Justice’ Discussed by Appellate Court Justice

April 23, 2012

Third District Court (Sacramento) Appellate Justice Ronald B. Robie spoke on barriers to “Access to Justice” at the Holbrooke Hotel last month, accompanied by five Associate Justices including former Nevada County Judge M. Kathleen Butz. Justice Robie addressed attorneys and guests of the Nevada County Bar Association and Lawyer Referral Service .

Autumn Musings and What’s to Come?

December 2, 2011

There is still time to consider year-end estate planning strategies to take advantage of the current $5 million gift tax exclusion. Gifts from an IRA to a qualified charitable organization are also possible without incurring federal income tax if you are over age 70-1/2 (limited to $100,000). Please read my current newsletter for more ideas. […]