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1. Abraham Michelson Chicago, IL
  Attorney at Law - Illinois, 2013
  Thomas Cooley, JD, 2004
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Edward Albert Vergara

International Tax, Trusts, Gift Taxation, Divorce & Family Law

Status: In Good Standing

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250 W 55Th St, New York, NY 10019

Kenneth L. Stein

Litigation, Trusts, Estate Planning, Corporate

Status: In Good Standing Licensed: 62 Years

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600 3Rd Ave, New York, NY 10016

Harvey E Corn

International, Wills & Probate, Trusts, Estate Planning

Status: In Good Standing Licensed: 51 Years

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600 3Rd Ave, New York, NY 10016

Avron I. Brog

Tax, Trusts, Estate Planning, Business Organization

Status: In Good Standing Licensed: 62 Years

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875 3Rd Ave, New York, NY 10022

Matthew Daniel Matatof

Corporate, Credit & Debt, Personal Injury, Trusts

Status: In Good Standing Licensed: 15 Years

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106 W 32Nd St, New York, NY 10001

Matthew Daniel Matatof

Corporate, Credit & Debt, Personal Injury, Trusts

Status: In Good Standing Licensed: 15 Years

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106 W 32Nd St, New York, NY 10001

Anthony Sang-Kyom Park

Wills, Trusts, Estate

Status: In Good Standing

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33 W 60Th St, New York, NY 10023

Sharon Melissa Siegel

Education, Real Estate, Trusts, Bankruptcy

Status: In Good Standing

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521 5Th Ave, New York, NY 10175

Joseph A. Field

International, Trusts, Gift Taxation, Bankruptcy & Debt

Status: In Good Standing Licensed: 50 Years

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31 W 52Nd St, New York, NY 10019

Kenneth Michael Davidson

Intellectual Property, Trusts, Business

Status: In Good Standing

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Brooklyn, NY 11202

800-923-0641

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LEGAL TERMS

TRUST MERGER

Under a trust, the situation that occurs when the sole trustee and the sole beneficiary are the same person or institution. Then, there's no longer the separati... (more...)

Under a trust, the situation that occurs when the sole trustee and the sole beneficiary are the same person or institution. Then, there's no longer the separation between the trustee's legal ownership of trust property from the beneficiary's interest. The trust 'merges' and ceases to exist.

ADMINISTRATRIX

An outdated term for a female administrator -- the person appointed by a court to handle probate on behalf of someone who died without a will. Now, whether male... (more...)

An outdated term for a female administrator -- the person appointed by a court to handle probate on behalf of someone who died without a will. Now, whether male or female, this person is called the administrator.

LIVING TRUST

A trust you can set up during your life. Living trusts are an excellent way to avoid the cost and hassle of probate because the property you transfer into the t... (more...)

A trust you can set up during your life. Living trusts are an excellent way to avoid the cost and hassle of probate because the property you transfer into the trust during your life passes directly to the trust beneficiaries after you die, without court involvement. The successor trustee--the person you appoint to handle the trust after your death--simply transfers ownership to the beneficiaries you named in the trust. Living trusts are also called 'inter vivos trusts.'

RESIDUARY BENEFICIARY

A person who receives any property by a will or trust that is not specifically left to another designated beneficiary. For example, if Antonio makes a will leav... (more...)

A person who receives any property by a will or trust that is not specifically left to another designated beneficiary. For example, if Antonio makes a will leaving his home to Edwina and the remainder of his property to Elmo, then Elmo is the residuary beneficiary.

EXECUTOR

The person named in a will to handle the property of someone who has died. The executor collects the property, pays debts and taxes, and then distributes what's... (more...)

The person named in a will to handle the property of someone who has died. The executor collects the property, pays debts and taxes, and then distributes what's left, as specified in the will. The executor also handles any probate court proceedings and notifies people and organizations of the death. Also called personal representatives.

ACCUMULATION TRUST

A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nic... (more...)

A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nick's benefit but stipulates that Nick will not get a penny until he gets a Ph.D. in French; Nick is the beneficiary of an accumulation trust.

SECONDARY MEANING

In trademark law, a mark that is not inherently distinctive becomes protected after developing a 'secondary meaning': great public recognition through long use ... (more...)

In trademark law, a mark that is not inherently distinctive becomes protected after developing a 'secondary meaning': great public recognition through long use and exposure in the marketplace. For example, though first names are not generally considered inherently distinctive, Ben & Jerry's Ice Cream has become so well known that it is now entitled to maximum trademark protection.

HEIR APPARENT

One who expects to be receive property from the estate of a family member, as long as she outlives that person.

ESTATE TAXES

Taxes imposed by the state or federal government on property as it passes from the dead to the living. All property you own, whatever the form of ownership, and... (more...)

Taxes imposed by the state or federal government on property as it passes from the dead to the living. All property you own, whatever the form of ownership, and whether or not it goes through probate after your death, is subject to federal estate tax. Currently, however, federal estate tax is due only if your property is worth at least $2 million when you die. The estate tax is scheduled to be repealed for one year, in 2010, but Congress will probably make the repeal (or a very high exempt amount) permanent. Any property left to a surviving spouse (if he or she is a U.S. citizen) or a tax-exempt charity is exempt from federal estate taxes. Many states now also impose their own estate taxes or inheritance taxes.

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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Ridgewood Trusts Lawyer, New York, page 5

Sponsored Law Firm

The Michelson Law Office

SPONSORED LAWYERS

Edward Albert Vergara

Kenneth L. Stein

Harvey E Corn

Avron I. Brog

Matthew Daniel Matatof

Matthew Daniel Matatof

Anthony Sang-Kyom Park

Sharon Melissa Siegel

Joseph A. Field

Kenneth Michael Davidson

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LEGAL TERMS

TRUST MERGER

ADMINISTRATRIX

LIVING TRUST

RESIDUARY BENEFICIARY

EXECUTOR

ACCUMULATION TRUST

SECONDARY MEANING

HEIR APPARENT

ESTATE TAXES

SAMPLE LEGAL CASES

Tzolis v. Wolff

IN THE MATTER OF DE SANCHEZ

Matter of Mergenhagen

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