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Category Archives: Estate Planning

Supreme Court Strikes Down DOMA June 26, 2013

In a landmark case, United States v. Windsor,, the United States Supreme Court struck down the Defense of Marriage Act on the grounds that it is an unconstitutional deprivation of the equal liberty of persons protected by the Fifth Amendment.  The syllabus to the opinion states “DOMA’s principal effect is to identify and make unequal a… 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 »

Estate Planning Seminar: Dying Intestate- Your Choice, Your Heirs’ Problem

Join Carla Ranum, Esq., for an informative and lively discussion about what happens if you die intestate or fail to update your estate planning documents as your life changes. Carla will discuss what can go wrong, what can go right and what options are available to you. Carla has been practicing law for over 20… Read More »


  ‘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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