Beaver Estate Planning Lawyer, Utah

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Michael Hepworth
About | Practice Areas
Hepworth & Associates
320 W 500 S Suite 200 Bountiful, UT 84010Â» view map
Estate
Things Get Better From Here

Providing professional and compassionate representation in various estate cases. Hepworth & Associates are tough, strong and fair attorneys.

801-872-2222
1. Michael Hepworth Bountiful, UT
  Attorney at Law - UT, 2014
  Sturm College of Law J.D.
2. AboutHepworth & Associates
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Includes: Gift Taxation

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R. Todd Macfarlane

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R Todd Macfarlane

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800-923-0641

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LEGAL TERMS

TRUST CORPUS

Latin for 'the body' of the trust. This term refers to all the property transferred to a trust. For example, if a trust is established (funded) with $250,000, t... (more...)

Latin for 'the body' of the trust. This term refers to all the property transferred to a trust. For example, if a trust is established (funded) with $250,000, that money is the corpus. Sometimes the trust corpus is known as the 'res,' a Latin word meaning 'thing.'

EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA)

A federal law passed to protect pension rights. ERISA: sets minimum standards for pension plans, guaranteeing that pension rights cannot be unfairly denied to o... (more...)

A federal law passed to protect pension rights. ERISA: sets minimum standards for pension plans, guaranteeing that pension rights cannot be unfairly denied to or taken from a worker provides some protection for workers in the event certain types of pension plans cannot pay the benefits to which workers are entitled, and requires that employers provide full and clear information about employees' pension rights, including the way pension benefits accumulate, how the company invests pension funds, and when and how pension benefits can be collected.

PERSONAL PROPERTY

All property other than land and buildings attached to land. Cars, bank accounts, wages, securities, a small business, furniture, insurance policies, jewelry, p... (more...)

All property other than land and buildings attached to land. Cars, bank accounts, wages, securities, a small business, furniture, insurance policies, jewelry, patents, pets and season baseball tickets are all examples of personal property. Personal property may also be called personal effects, movable property, goods and chattel, and personalty. Compare real estate.

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.

ALTERNATE BENEFICIARY

A person, organization or institution that receives property through a will, trust or insurance policy when the first named beneficiary is unable or refuses to ... (more...)

A person, organization or institution that receives property through a will, trust or insurance policy when the first named beneficiary is unable or refuses to take the property. For example, in his will Jake leaves his collection of sheet music to his daughter, Mia, and names the local symphony as alternate beneficiary. When Jake dies, Mia decides that the symphony can make better use of the sheet music than she can, so she refuses (disclaims) the gift, and the manuscripts pass directly to the symphony. In insurance law, the alternate beneficiary, usually the person who receives the insurance proceeds because the initial or primary beneficiary has died, is called the secondary or contingent beneficiary.

ANCILLARY PROBATE

A probate proceeding conducted in a different state from the one the deceased person resided in at the time of death. Usually, ancillary probate proceedings are... (more...)

A probate proceeding conducted in a different state from the one the deceased person resided in at the time of death. Usually, ancillary probate proceedings are necessary if the deceased person owned real estate in another state.

SURVIVING SPOUSE'S TRUST

If a couple has created an AB trust, the revocable living trust (Trust B) of the surviving spouse, after the first spouse has died.

BYPASS TRUST

A trust designed to lessen a family's overall estate tax liability. An AB trust is the most popular kind of bypass trust.

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.'

SAMPLE LEGAL CASES

Kunzler v. Kunzler

... 2 The trial court also ruled that because Rous transferred her and her late husband's real estate into the Ranch for estate planning purposes, Husband's interest in the Ranch and the bulls that lived on the Ranch's land were his separate property. ...

GRGICH v. GRGICH

... Judge Henriod set forth ample subsidiary findings supporting his decision, including the overwhelming evidence that Husband was in sole control of the property, borrowed against it repeatedly, and admitted that he executed the quitclaim deed for estate planning purposes. ...

Neff v. Neff

... mismanagement of a family trust. According to Marvin, the brothers' parents, through establishment of a trust and other estate-planning devices, had devised a piece of land to Branson and Marvin as co-owners. [7] Marvin alleged that ...

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Beaver Estate Planning Lawyer, Utah

Sponsored Law Firm

Hepworth & Associates

SPONSORED LAWYERS

Von J Christiansen

Leo G Kanell

Gary L Barnett

Murray Herbert Falk

Michael C Mathie

Jeffery P Gleave

Todd Macfarlane

R. Todd Macfarlane

R Todd Macfarlane

R Todd Macfarlane

TIPS

LEGAL TERMS

TRUST CORPUS

EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA)

PERSONAL PROPERTY

POWER OF APPOINTMENT

ALTERNATE BENEFICIARY

ANCILLARY PROBATE

SURVIVING SPOUSE'S TRUST

BYPASS TRUST

LIVING TRUST

SAMPLE LEGAL CASES

Kunzler v. Kunzler

GRGICH v. GRGICH

Neff v. Neff

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