Resources

Estate Planning for Couples

The American Taxpayer Relief Act of 2012 sets the estate tax rate at 40 percent for individual estates valued at over $5 million, indexed for inflation. Additionally, can…

Wacky Wednesday: Wills That Make You Go “Hmmm…” – Jeremy Betham

NB: This post is part of a series highlighting wills that contain some interesting, and sometimes bizarre, bequests and stipulations. You can see all these posts here.

How Long Do I Have to Contest a Will?

Section 256.205 of the Texas Estates Code provides that “After a will has been admitted to probate, any interested person may commence a suit to contest the…

Can A Parent Appoint A Guardian For An Incapacitated Adult Child ?

The thing that worries most parents about dying is typically not what will happen to their stuff. It’s who will take care of their kids. And the…

Does the Absence of a Self-Proving Affidavit Invalidate a Will?

Texas recognizes two types of written wills: An attested will is the most common type of Last Will and Testament. To be valid, it must be in…

What is the Difference Between Per Capita, Per Stirpes, and Per Capita with Representation Distributions?

Per stirpes and per capita are commonly used terms in wills, trusts, and intestate distribution statutes to describe how a deceased person’s estate is to be distributed…

Does Texas Have an Inheritance Tax?

The short answer to the question is no. Before 1995, Texas collected a separate inheritance tax, called a “pick-up tax.” The tax did not increase the total…

A Mother’s Love

A few years ago, I read an article that reminded me of the extraordinary lengths parents will go to protect and provide for their children. It was…