Articles 2016-12-22T06:23:33+00:00

Articles

Watch Now: Richard Morgan Talks UPOAA with ElderCounsel Georgia

As of July 1, 2017, Georgia has a new Uniform Power of Attorney Act ("UPOAA") which applies to all Power of Attorney ("POA") documents executed on or after this date. This presentation will first review the basics of these new rules, including both the good and the bad. Second, it will cover your POA form options in light of these new rules. Lastly, it will cover drafting issues if [...]

November 8th, 2017|

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 (1) to make the tax code simpler and fairer, (2) to reduce income taxes and [...]

October 26th, 2017|

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 provisions. Part 2 covered the power provisions. This Part 3 will review the Statutory Form [...]

August 16th, 2017|

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 power provisions. This Part 2 covers the power provisions. Part 3 will review the Statutory [...]

June 28th, 2017|

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, Part 2 will cover the power provisions, and Part 3 will review the Statutory Form [...]

May 18th, 2017|

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.

April 26th, 2017|

NEWS ALERT: Another Important IRS Filing Due by May 1, 2017, for Those Involved with Conservation Easements (IRS Notice 2017-10)

The Internal Revenue Service (IRS) has moved to put a yield sign in front of anyone wanting to invest in a syndicated conservation easement to gain a charitable tax deduction and, in this regard, has issued a Notice which retroactively applies to transactions entered into on or after January 1, 2010. The Notice states that the described type of transactions, or any substantially similar to it, will be considered as [...]

February 27th, 2017|

Big Changes Are Coming To The GA Trust Code, But Likely Not Until July 2018! (Originally Published March 2017 & Updated May 2017)

By Richard Morgan Many state legislatures over the last decade or so have been on a mission to modify state laws to become more friendly as to estate and trust laws. These changes have included, among others, the extension of the rule against perpetuities safe harbor from 90 years to either 360 years or longer, or a total termination of the rule (which effectively extends the number of years a [...]

February 15th, 2017|

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