The Estate Plan you create today won’t (hopefully) be used for many years into the future. If you have a hard time imagining the future, take a moment to reflect on the past. Let’s assume you signed your Last Will and Testament 10 years ago – then let’s think for a moment about all of…

In prior blogs, we explained what HEMS means for a Trustee and a beneficiary, and what use of the “health, education, maintenance, or support” standard really covers. As a practical matter, there isn’t much that won’t be covered by this standard.  But, if a distribution is desired to benefit the intended beneficiary, there is wide…

In the world of estate planning, you may come across the acronym HEMS from time to time and wonder what the heck it means. “HEMS” is a commonly used standard for distributions and is short for “health, education, maintenance, or support”. When a trustee is limited to HEMS distributions, they must ensure that whatever they…

NFTs are being talked about everywhere? What are they? An NFT is another word for a “nonfungible token”. It is a unique digital code that represents a digital item such as art or music, as well as a growing number of physical items, that runs on the blockchain (a secure, decentralized, and cryptography-backed online ledger)…

Even though most parents want to make their children feel like there are no favorites, most would acknowledge that different children have different needs at different times. Is it always “fair” to split things equally in an estate plan? This is a particularly difficult decision when you have minor children. Almost certainly, one child will…

Being appointed to serve as someone’s executor can be a big, and sometimes overwhelming, responsibility. Essentially, the executor is trusted with protecting and managing the person’s personal property and are bound to carry out their responsibilities as an executor with honesty, trust, and good faith. This is called a fiduciary duty. In this article, we…