Slate Spring Estate Planning Lawyer, Mississippi
Includes: Gift Taxation
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E Payne Atkinson
Gift Taxation, Commercial Real Estate, Health Care Other, Trusts
Status: In Good Standing Licensed: 23 Years
Tupelo, MS 38802
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LEGAL TERMS
TRUSTEE POWERS
The provisions in a trust document defining what the trustee may and may not do.
ENTITY
An organization, institution or being that has its own existence for legal or tax purposes. An entity is often an organization with an existence separate from i... (more...)
An organization, institution or being that has its own existence for legal or tax purposes. An entity is often an organization with an existence separate from its individual members--for example, a corporation, partnership, trust, estate or government agency. The entity is treated like a person; it can function legally, be sued, and make decisions through agents.
LETTERS TESTAMENTARY
The document given to an executor by the probate court, authorizing the executor to settle the estate according to either a will or the state's intestate succes... (more...)
The document given to an executor by the probate court, authorizing the executor to settle the estate according to either a will or the state's intestate succession laws.
INTER VIVOS TRUST
The Latin name, favored by some lawyers, for a living trust. 'Inter vivos' is Latin for 'between the living.'
DISTRIBUTEE
(1) Anyone who receives something. Usually, the term refers to someone who inherits a deceased person's property. If the deceased person dies without a will (ca... (more...)
(1) Anyone who receives something. Usually, the term refers to someone who inherits a deceased person's property. If the deceased person dies without a will (called intestate), state law determines what each distributee will receive. Also called a beneficiary.
ADMINISTRATION (OF AN ESTATE)
The court-supervised distribution of the probate estate of a deceased person. If there is a will that names an executor, that person manages the distribution. I... (more...)
The court-supervised distribution of the probate estate of a deceased person. If there is a will that names an executor, that person manages the distribution. If not, the court appoints someone, who is generally known as the administrator. In some states, the person is called the 'personal representative' in either instance.
SPENDTHRIFT TRUST
A trust created for a beneficiary the grantor considers irresponsible about money. The trustee keeps control of the trust income, doling out money to the benefi... (more...)
A trust created for a beneficiary the grantor considers irresponsible about money. The trustee keeps control of the trust income, doling out money to the beneficiary as needed, and sometimes paying third parties (creditors, for example) on the beneficiary's behalf, bypassing the beneficiary completely. Spendthrift trusts typically contain a provision prohibiting creditors from seizing the trust fund to satisfy the beneficiary's debts. These trusts are legal in most states, even though creditors hate them.
QTIP TRUST
A type of trust for wealthy married couples that allows a surviving spouse to postpone estate taxes. A QTIP trust allows the surviving spouse to make use of the... (more...)
A type of trust for wealthy married couples that allows a surviving spouse to postpone estate taxes. A QTIP trust allows the surviving spouse to make use of the trust property tax-free. Taxes are deferred until the surviving spouse dies and the trust property is received by the final trust beneficiaries, who were named by the first spouse to die.
PUBLIC ADMINISTRATOR
Someone appointed by a probate court to oversee probate proceedings when a person dies without a will or heirs, and his or her property is expected to pass to t... (more...)
Someone appointed by a probate court to oversee probate proceedings when a person dies without a will or heirs, and his or her property is expected to pass to the state. Some states have public administrators who are responsible for temporarily preserving the assets of an estate if there are disputes about specific provisions in the will or about who will be appointed the regular administrator.
SAMPLE LEGAL CASES
IN RE COMMISSION ON MANDATORY CONTINUING LEGAL EDUCATION
... Tennessee Association of Criminal Defense Lawyers. Tennessee Trial Lawyers Association.
The National Center for Justice and the Rule of Law. The Southern California Tax & Estate
Planning Forum. The Southern Trust School (Alabama). Transportation Lawyers Association. ...
Howell v. May
... On April 11, 2000, Sharnee drove Ann to Hannaford's office. Sharnee and Ann met with Hannaford
and, as a result of that meeting, Hannaford prepared some estate planning documents for Ann. ¶
6. Two days later, Sharnee again drove Ann to Hannaford's office. ...
Daly v. Mississippi Bar
... Attachments to the petition and sixth supplemental petition documented his completion
of continuing legal education in areas including estate planning and tax law. The
Bar does not dispute that Daly has met this requirement. ...
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