Like a finely tuned automobile, once an Estate Plan has been established, it requires regular maintenance to ensure that its components are working properly. Without a regular tune-up, it’s not going to run smoothly when it’s time to perform. Privacy … more

In 2001 Congress enacted legislation gradually increasing in the federal estate tax exemption from $675,000 in 2001 to $3.5 million in 2009 and decreasing the top marginal estate tax rate from 55% to 45%. The legislation also included repeal of … more

New Trust Code Features Option To Name Third Party Decision-Maker Trusts and their administration can involve complicated or delicate decision-making by family members, often resulting in uncomfortable rifts among beneficiaries and trustees. The new Michigan Trust Code (MTC), which took … more

Although it remains difficult to demonstrate the divisibility defense for liability at contaminated sites, a case recently litigated by Beier Howlett attorneys demonstrates that the factors that contribute to this defense can be used to persuade a court to reduce … more