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Abraham Michelson
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1. Abraham Michelson Chicago, IL
  Attorney at Law - Illinois, 2013
  Thomas Cooley, JD, 2004
2. AboutAbraham Michelson
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Carrianna Charmaigne Eurillo-Travinski

Estate, Real Estate, Trusts, Guardianships & Conservatorships

Status: In Good Standing Licensed: 23 Years

CONTACT

22 First St, Troy, NY 12181

Eileen Margaret Groark

Government Contract, Trusts, Natural Resources, Employee Rights, Banking & Finance

Status: In Good Standing Licensed: 30 Years

CONTACT

54 State St, Albany, NY 12207

Francis G. Hoare

Commercial Real Estate, Elder Law, Trusts, Military

Status: In Good Standing Licensed: 39 Years

CONTACT

99 Pine St, Albany, NY 12207

Garrison Powers Ramsdell

Real Estate, Trusts, Corporate

Status: In Good Standing Licensed: 9 Years

CONTACT

1 Columbia Cir, Albany, NY 12203

Geoffrey Alexander Rafalik

Medicare & Medicaid, Trusts, Estate Planning, Corporate

Status: In Good Standing Licensed: 8 Years

CONTACT

20 Corporate Woods Blvd, Albany, NY 12211

Jay W. Swanson

International Tax, Trusts, Estate Planning, Estate

Status: In Good Standing Licensed: 46 Years

CONTACT

356 Union Street, Hudson, NY 12534

Jeffrey Gerard Sullivan

Real Estate, Trusts, Landlord-Tenant

Status: In Good Standing Licensed: 35 Years

CONTACT

4 Executive Park Dr, Albany, NY 12203

Jennifer M. Boll

Real Estate, Trusts, Estate, Business

Status: In Good Standing Licensed: 25 Years

CONTACT

44 Crestview Drive, Valatie, NY 12184

Jennifer J. Corcoran

Trusts, Litigation, Elder Law, Employment Discrimination

Status: In Good Standing

CONTACT

441 New Karner Rd, Albany, NY 12205

Julieann Calareso

Elder Law, Wills & Probate, Trusts, Estate Planning

Status: In Good Standing

CONTACT

255 Washington Ave, Albany, NY 12205

800-923-0641

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LEGAL TERMS

POWER OF APPOINTMENT

The legal authority to decide who will receive someone else's property, usually property held in a trust. Most trustees can distribute the income from a trust o... (more...)

The legal authority to decide who will receive someone else's property, usually property held in a trust. Most trustees can distribute the income from a trust only according to the terms of the trust, but a trustee with a power of appointment can choose the beneficiaries, sometimes from a list of candidates specified by the grantor. For example, Karin creates a trust with power of appointment to benefit either the local art museum, symphony, library or park, depending on the trustee's assessment of need.

INTER VIVOS TRUST

The Latin name, favored by some lawyers, for a living trust. 'Inter vivos' is Latin for 'between the living.'

PETITION

A formal written request made to a court, asking for an order or ruling on a particular matter. For example, if you want to be appointed conservator for an elde... (more...)

A formal written request made to a court, asking for an order or ruling on a particular matter. For example, if you want to be appointed conservator for an elderly relative, you must file a petition with a court. See also complaint.

IRREVOCABLE TRUST

A permanent trust. Once you create it, it cannot be revoked, amended or changed in any way.

GENERATION-SKIPPING TRANSFER TAX

A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 ... (more...)

A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 million in a generation-skipping trust free of this tax. The GSST is imposed when the middle-generation beneficiaries die and the property is transferred to the third-generation beneficiaries. Every dollar over $1 million is subject to the highest existing estate tax rate--currently 55%--at the time the GSTT tax is applied.

TAKING AGAINST THE WILL

A procedure under state law that gives a surviving spouse the right to demand a certain share (usually one-third to one-half) of the deceased spouse's property.... (more...)

A procedure under state law that gives a surviving spouse the right to demand a certain share (usually one-third to one-half) of the deceased spouse's property. The surviving spouse can take that share instead of accepting whatever he or she inherited through the deceased spouse's will. If the surviving spouse decides to take the statutory share, it's called 'taking against the will.' Dower and curtesy is another name for the same legal process.

NONPROBATE

The distribution of a deceased person's property by any means other than probate. Many types of property pass free of probate, including property left to a surv... (more...)

The distribution of a deceased person's property by any means other than probate. Many types of property pass free of probate, including property left to a surviving spouse and property left outside of a will through probate-avoidance methods such as pay-on-death designations, joint tenancy ownership, living trusts and life insurance. Property that avoids probate is sometimes described as the 'nonprobate estate.' Nonprobate distribution may also occur if the deceased person leaves an invalid will. In that case, property will pass according to the particular state's laws of intestate succession.

INVENTORY

A complete listing of all property owned by a deceased person at the time of death. The inventory is filed with the court during probate. The executor or admini... (more...)

A complete listing of all property owned by a deceased person at the time of death. The inventory is filed with the court during probate. The executor or administrator of the estate is responsible for making and filing the inventory.

AB TRUST

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of... (more...)

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of the property goes to the beneficiaries named in the trust -- commonly, the grown children of the couple -- with the crucial condition that the surviving spouse has the right to use the property for life and is entitled to any income it generates. The surviving spouse may even be allowed to spend principal in certain circumstances. When the surviving spouse dies, the property passes to the trust beneficiaries. It is not considered part of the second spouse's estate for estate tax purposes. Using this kind of trust keeps the second spouse's taxable estate half the size it would be if the property were left directly to the spouse. This type of trust is also known as a bypass or credit shelter trust.

SAMPLE LEGAL CASES

Tzolis v. Wolff

... Chancellor Walworth applied to a joint stock corporation â€” then a fairly new kind of entity â€” a familiar principle of the law of trusts: that a beneficiary (or "cestui que trust") could bring suit on behalf of a trust when a faithless trustee refused to do so. ...

IN THE MATTER OF DE SANCHEZ

... In 1927, two years before the Great Depression, Elizabeth Laurent de Sanchez, whose family owned a sugar plantation in Cuba, set up seven inter vivos trusts for the benefit of her six childrenâ€”Emilio (two trusts in his name), Jorge, Julio, Marcelo, Maria and Gabriela. ...

Matter of Mergenhagen

... as appealed from is unanimously reversed on the law without costs, 1487 the petitions are granted in part, the termination of trust dated October 10, 1994 is vacated, respondent David M. Mergenhagen is removed as trustee from the 1991 and 1994 irrevocable trusts, he is ...

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Niverville Trusts Lawyer, New York

Sponsored Law Firm

The Michelson Law Office

SPONSORED LAWYERS

Carrianna Charmaigne Eurillo-Travinski

Eileen Margaret Groark

Francis G. Hoare

Garrison Powers Ramsdell

Geoffrey Alexander Rafalik

Jay W. Swanson

Jeffrey Gerard Sullivan

Jennifer M. Boll

Jennifer J. Corcoran

Julieann Calareso

TIPS

LEGAL TERMS

POWER OF APPOINTMENT

INTER VIVOS TRUST

PETITION

IRREVOCABLE TRUST

GENERATION-SKIPPING TRANSFER TAX

TAKING AGAINST THE WILL

NONPROBATE

INVENTORY

AB TRUST

SAMPLE LEGAL CASES

Tzolis v. Wolff

IN THE MATTER OF DE SANCHEZ

Matter of Mergenhagen

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