NEWS ALERT: The Power to Change an Otherwise Irrevocable Trust (HB121)

by Richard M. Morgan The Georgia (GA) Trust Code will be modernized and greatly improved beginning on July 1, 2018. As one of a small number of members of the GA Trust Code Update sub-committee of the GA Bar Association’s Fiduciary Law Section, I was intimately involved with this new legislation. While some of these [...]

2018-05-25T11:53:15+00:00 May 25th, 2018|Irrevocable Trusts, News, Newsletters|

The 2017 Tax Act: Lots of Changes, But What Does It All Mean?

It is clear that the 2017 Tax Act1 is significant and provides numerous fundamental changes that make our already complex tax system even more complex. With this level of complexity, it is likely that it will take several years for tax professionals to fully understand its terms and the planning needed to fully benefit from [...]

2018-03-08T10:03:29+00:00 March 7th, 2018|2017 Tax Act, Articles, News, Newsletters|

Proposed Tax Reform – What Should You Do Now?

On September 27, 2017, President Trump announced the release of a “Unified Framework For Fixing Our Broken Tax Code” (the “Framework”). A copy of the Framework can be found at http://src.bna.com/sS3. The Framework was produced by the influential group known as the “Big Six.”1 The stated objectives of the changes outlined in the Framework are [...]

2017-12-20T13:29:11+00:00 October 26th, 2017|Articles, News, Newsletters, Tax Planning, Uncategorized|

Georgia Supreme Court Speaks: Married Persons Are Free to Transfer Assets and Proper Title is Critical to Accomplish Intended Transfers (Gibson v. Gibson)

On June 5, 2017, the Georgia Supreme Court issued its opinion in the case of Gibson v. Gibson, S17F0593 (Ga. 2017). In Gibson, the Court considered the scope of a married person’s power to freely transfer his or her own assets to a third party.

2017-09-18T11:09:22+00:00 September 15th, 2017|Articles, News, Newsletters|

Georgia Has a New Uniform Power of Attorney Act Effective as of July 1, 2017 (Part 3)

Beginning on July 1, 2017, a new Uniform Power of Attorney Act (the “UPOAA”) applies to most written, general financial Powers of Attorney (“POAs”) created by individuals in Georgia. This newsletter is Part 3 of our three-part series on the UPOAA.1 Part 1 covered the most important aspects of the UPOAA other than the power [...]

2017-08-22T11:30:59+00:00 August 16th, 2017|Articles, News, Newsletters|

Georgia Has a New Uniform Power of Attorney Act Effective as of July 1, 2017 (Part 2)

Beginning on July 1, 2017, a new Uniform Power of Attorney Act (the “UPOAA”) will apply to most written, general financial Powers of Attorney (“POAs”) created by individuals in Georgia. This Newsletter is Part 2 of our 3-part series on the UPOAA.1 Part 1 covered the most important aspects of the UPOAA other than the [...]

2017-08-31T11:12:14+00:00 June 28th, 2017|Articles, News, Newsletters, Power of Attorney|

Georgia Has a New Uniform Power of Attorney Act Effective as of July 1, 2017! (Part 1)

Beginning on July 1, 2017, a new Uniform Power of Attorney Act (the “UPOAA”) will apply to most written, general, financial Powers of Attorney (“POAs”) created by individuals in Georgia. This Newsletter is Part 1 of our 3-part series on the UPOAA. Part 1 covers all aspects of the UPOAA other than the power provisions, [...]

2017-06-29T07:29:53+00:00 May 18th, 2017|Articles, News, Newsletters, Power of Attorney|

Recharged and Ready to Go

As I type, I am sitting in the New Orleans airport waiting for my flight home. I have just attended the 11th Annual Conference of the Academy of Special Needs Planners, and my brain is spinning with new information and new ideas as to how I can apply those ideas to my clients. I feel charged with energy, enthusiasm and renewed purpose and vision.

2017-04-27T06:22:28+00:00 April 26th, 2017|ABLE Act, Articles, News, Newsletters, Special Needs, Trusts|

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