When children are involved in a divorce or separation, the best interests of the children should be of paramount importance in determining such issues as custody, child support and visitation agreements. And a court may appoint an attorney as a guardian ad litem, whose function is to represent the best interests of the children during […]

The tax filing deadline of April 15 has come and gone, a fact that serves as a reminder that same-sex couples should not neglect some estate-related tax matters. Among the most important benefits that same-sex couples will be able to realize under federal law is the spousal exemption from estate taxes. However, it is also […]

You may wish to set up a guardianship for your children in the event that you and your spouse are unable to care for them. It is preferable that you name a guardian in your will because if you do not, and you suffer an untimely death, one will be appointed by the court. A […]

Estate administration concerns the collection and management of the assets of the decedent. It also involves payment of the decedent’s debts and distribution of assets to beneficiaries. The process of estate administration has been facilitated by the adoption of the Uniform Probate Code (UPC) by about 20 states. Probate is a legal process that involves […]