When we think of the long list of items that college students need to think about before heading back to campus in the fall, legal documents are likely not high on the list.  However, college students should consider executing a power of attorney, medical power of attorney, and a HIPAA disclosure authorization before leaving home. Once children reach 18 years of age, their parents are no longer able to automatically make medical or financial decisions on behalf of the child.  Similarly, parents are not privy to medical information… Read More →

A recent case from the Texas Supreme Court offers a reminder about how disputes can arise from language used in a will when not carefully reviewed by an attorney.  [Read full opinion here.] Background Vada Allen owned a 316 acre ranch in Robertson County.  Upon her death, she was survived by her son, Bobby, and three grandchildren, Annette, Allison, and Stanley.  Her will included the following provision: Now Bobby, I leave the rest to you, everything, certificates of deposit, land, cattle, and machinery, Understand that the land is… Read More →

A recent decision from the Ft. Worth Court of Appeals, In the Estate of Larry Ronald Neal, Deceased, offers a good reminder about how important is to carefully word a will to ensure that one’s intent is carried out after death. Background Larry Neal executed a will in 2009 naming his brother, Gary, as executor of his estate and making various bequeaths of his assets.  The will included the following provisions: Article II  “I do give and bequeath to my niece, Valorie Jean (Neal) White, all of my personal effects and all… Read More →

With the start of a new year and the passage of the “Tax Cuts and Jobs Act,” there are important changes to the federal estate tax.  Everyone should take time to understand the current and any new estate tax law and to evaluate his or her estate to determine if estate tax liability may be an issue. Federal Estate Tax Basics The federal estate tax is essentially a tax on a person’s right to transfer property at death.  If a person’s taxable estate is valued over the exemption… Read More →