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2008 Articles

Trusts & Estates

JMBM Tax Newsletter: New Developments: Spreading the Wealth – The Future of Estate Planning and the Current Opportunities

Speculation runs rampant about the income, gift and estate tax changes that will result from the administration of President-Elect Obama. Most of the recent discussion has focused on tax rates applicable to ordinary income, capital gains, and dividends. Gift and estate tax changes, which affect most of readers of this newsletter, have received much less […]

Global Hospitality Group® and Real Estate

JMBM Alert: United States Supreme Court Refuses to Entertain Appeal by Frivolous, Vexatious Litigant in Federal Courts

On November 17, 2008, the United States Supreme Court let stand a key Ninth Circuit Court of Appeals ruling that a “serial plaintiff” and his attorney, who had filed more than 400 lawsuits against California businesses, could not file repeated Americans with Disabilities Act of 1990 (ADA) lawsuits against business owners without first obtaining court […]

Taxation and Trusts & Estates

Orange County Business Journal: Living Trusts: How Special Distribution Provisions Can Help You Achieve Your Objectives

Living Trusts: How Special Distribution Provisions Can Help You Achieve Your Objectives By Gordon A. Schaller and Scott Harshman Special Distribution Provisions in Living Trusts The living trust is one of the most basic estate planning tools available, but some lawyers adopt a "one-form-fits-all" approach to drafting the trust. Many clients have special situations that […]