Recent News

The “basic exclusion amount” is the amount of a deceased person’s estate that passes free of federal estate tax.  This differs from the unlimited marital deduction that applies when one spouse dies and transfers all of his or her interest in property to the surviving spouse.  There is a basic exclusion amount for federal estate… Read More

We often do not want to plan for death. There are certainly plenty of more uplifting things to do. While estate planning serves a critical role in self-protection as well as protection of one’s family, it often falls to the side as a lower priority endeavor because of its inherent morbid nature. It should not.… Read More

November 9th, 2023 Beresford Booth Attorney Per E. Oscarsson talks about ademptions and advancements in probate. Read More

Sometimes, a Will provides a bequest of specific property to a beneficiary. For example, "I give, devise, and bequeath my 1965 Ford Mustang to my uncle, John Smith." Sometimes, such a bequest cannot be fulfilled because the item of property is no longer owned by the maker of the Will at the time of their… Read More

October 12th, 2023 Per Oscarsson and Linda Naish talk about Probate and Non-Probate Assets: What's the Difference? Read More

When a probate estate has been completely administered, all property has been collected, creditors have been paid, any necessary tax returns have been filed and taxes paid, and property has been distributed according to a will or according to law when there is no will, it is time to close the probate case.  How is… Read More

Beresford Booth Attorney Per E. Oscarsson presents: How Do You Bequeath Tangible Personal Property? Read More

August 17th, 2023 Beresford Booth Attorney Linda E. Naish presents the fourth and final part of the series "Understanding Trusts 101" Read More

July 20th, 2023 Beresford Booth Attorney Linda E. Nash presents part 3 of 4: Understanding Trusts 101 - How Do Trusts Work? Read More