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Author Archives: Elizabeth L. Mathieu

The Right to Farm in Idaho Takes Precedence over Easements

It is common in Idaho for road easements to be granted across properties to permit access to landlocked parcels to and from public roads.  Oftentimes, the easement is across agricultural land.  It also can happen that the development plans of the owners of the landlocked parcel can enlarge over time.  So what are the rights… Read More »

THE US SUPREME COURT RULES THAT INHERITED IRAS ARE NOT PROTECTED IN BANKRUPTCY, HOWEVER, STATE LAW MAY OVERRULE THAT!

When an individual files for bankruptcy, the Federal Bankruptcy Code permits the debtor to exclude certain types of assets from the “bankruptcy estate” and thus protect them from his or her creditors.  One of the types of assets excluded from the estate are “retirement funds”  (11 U.S.C. x 522(b)(3)(C)).  On June 12, the US Supreme… Read More »

Estate Planning – Now More Complicated than Ever Even for “Non-Taxable” Estates

If you consulted with an estate planning lawyer at any time prior to 2010, more likely than not, your discussion of taxes focused firstly on how to avoid the Federal and state estate and gift taxes and secondly on income and capital gains taxes.   Due to recent changes to the US tax code, for the… Read More »

Idaho Living Wills and Durable Powers of Attorney

While it can be very hard to think about the care you will want if you are chronically ill and unable to express your medical wishes, it is true that people can unexpectedly find themselves in such a situation.   Even worse than being ill and unable to communicate is not preparing in advance a statement… Read More »

Ten Thoughts (Well, OK, Eleven) To Consider This Year End

The President’s 2014 Budget proposals issued in April earlier this year are still being considered by the Congressional Budget Committee.  Also, many people wrote their wills and revocable trusts when the amount exempted from Federal gift and estate taxes was much lower.  Therefore,  the following are a few ideas (and there are many others) for… Read More »

PROTECTING THE TAX-DEFFERAL NATURE OF YOUR IRA FOR YOUR FAMILY AND LOVED ONES

PROTECTING THE TAX-DEFFERAL NATURE OF YOUR IRA FOR YOUR FAMILY AND LOVED ONES On April 23, 2013, in Rameker v. Clark[i], the US Court of Appeals for the 7th Circuit stated that an inherited IRA (where the individual beneficiary is not the spouse) is not exempt from creditors. The court reasoned that that kind of… Read More »

Protecting Your IRA’s Tax-Deferral for Your Beneficiaries

  PROTECTING THE TAX-DEFFERAL NATURE OF YOUR IRA AFTER YOUR DEATH On April 23, 2013, in Rameker v. Clark[i], the US Court of Appeals for the 7th Circuit stated that an inherited IRA (where the individual beneficiary is not the spouse) is not exempt from creditors. The court reasoned that that kind of account is… Read More »

WHAT THE GOVERNMENT GIVITH, THE GOVERNMENT CAN TAKE AWAY!…. A NEW DEFINITION OF THE WORD “PERMANENT”

  ‘When I use a word,’ Humpty Dumpty said in rather a scornful tone, ‘it means just what I choose it to mean – neither more nor less.’ Lewis Carroll Just three and a half months ago, Congress and the President heralded the American Taxpayers Relief Act of 2012 as one that made “permanent” the… Read More »

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