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Abraham Michelson
About | Practice Areas
The Michelson Law Office
203 North Lasalle Street Suite 2100 Chicago, IL 60601Â» view map
Bankruptcy, Chapter 7, Chapter 13
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When your finances are at stake, choose the best. Don't sink deeper in debt. Contact The Michelson Law Office

800-824-6431
1. Abraham Michelson Chicago, IL
  Attorney at Law - Illinois, 2013
  Thomas Cooley, JD, 2004
2. AboutAbraham Michelson
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Includes: Gift Taxation

Michael R. McCanna

Arbitration, Corporate, Environmental Law, Estate Planning

Status: In Good Standing

CONTACT

47 Park Place, Appleton, WI 54912

Don R. Herrling

Wills & Probate, Estate Planning, Family Law, Elder Law

Status: In Good Standing

FREE CONSULTATION

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800 N. Lynndale Drive, Appleton, WI 54914

Roger W. Clark

Personal Injury, Divorce & Family Law, Estate Planning, Business

Status: In Good Standing

FREE CONSULTATION

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800 N. Lynndale Drive, Appleton, WI 54914

Gina Vollmer

Foreclosure, Estate Planning, Banking & Finance, Collection

Status: In Good Standing

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100 West Lawrence Street, Appleton, WI 54911

Elizabeth M. Ryan-Panzer

Farms, Divorce, Estate Planning, Family Law

Status: In Good Standing Licensed: 20 Years

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600 E Northland Avenue, Appleton, WI 54911

Grant E. Birtch

Real Estate, Estate Planning, Contract, Business

Status: In Good Standing Licensed: 34 Years

CONTACT

244 E Doty Ave, Neenah, WI 54957

Michael R. McCanna

Arbitration, Corporate, Environmental Law, Estate Planning

Status: Inactive Licensed: 50 Years

CONTACT

4 Bittersweet Ct, Appleton, WI 54914

C David Stellpflug

Estate Planning, Guardianships & Conservatorships, Elder Law, Corporate

Status: Inactive

CONTACT

444 Reid Street, De Pere, WI 54115

Bernard U. Roels

Personal Injury, Commercial Real Estate, Estate Planning, Wills & Probate

Status: In Good Standing Licensed: 65 Years

CONTACT

515 George St, De Pere, WI 54115

800-923-0641

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LEGAL TERMS

PER CAPITA

Under a will, the most common method of determining what share of property each beneficiary gets when one of the beneficiaries dies before the willmaker, leavin... (more...)

Under a will, the most common method of determining what share of property each beneficiary gets when one of the beneficiaries dies before the willmaker, leaving children of his or her own. For example, Fred leaves his house jointly to his son Alan and his daughter Julie. But Alan dies before Fred, leaving two young children. If Fred's will states that heirs of a deceased beneficiary are to receive the property per capita, Julie and the two grandchildren will each take a third. If, on the other hand, Fred's will states that heirs of a deceased beneficiary are to receive the property per stirpes, Julie will receive one-half of the property, and Alan's two children will share his half in equal shares (through Alan by right of representation).

GROSS ESTATE

For federal estate tax filing purposes, the total of all property owned at death, without regard to any debts or liens against the property or the costs of prob... (more...)

For federal estate tax filing purposes, the total of all property owned at death, without regard to any debts or liens against the property or the costs of probate. Taxes are due only on the value of the property the person actually owned (the net estate) plus the amount of any taxable gifts made during life. In a few states, the gross estate is used when computing attorney fees for probating estates; the lawyer gets a percentage of the gross estate.

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.'

GENERATION-SKIPPING TRUST

A trust designed to save on estate tax. The trust principal is preserved for the trust maker's grandchildren, with his or her children receiving only income fro... (more...)

A trust designed to save on estate tax. The trust principal is preserved for the trust maker's grandchildren, with his or her children receiving only income from the trust. Because the children (the middle generation) never legally own the property, it isn't subject to estate tax at their death. See generation-skipping transfer tax.

CURATOR

See conservator.

AUGMENTED ESTATE

In general terms, an augmented estate consists of property owned by both a deceased person and his or her spouse. The concept of the augmented estate is used on... (more...)

In general terms, an augmented estate consists of property owned by both a deceased person and his or her spouse. The concept of the augmented estate is used only in some states. Its value is calculated only if a surviving spouse declines whatever he or she was left by will and instead claims a share of the deceased spouse's estate. (This is called taking against the will.) The amount of this 'statutory share' or 'elective share' depends on state law.

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.

INTER VIVOS TRUST

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

IRREVOCABLE TRUST

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

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Brillion Estate Planning Lawyer, Wisconsin

Sponsored Law Firm

The Michelson Law Office

SPONSORED LAWYERS

Michael R. McCanna

Don R. Herrling

Roger W. Clark

Gina Vollmer

Elizabeth M. Ryan-Panzer

Grant E. Birtch

Michael R. McCanna

C David Stellpflug

Bernard U. Roels

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LEGAL TERMS

PER CAPITA

GROSS ESTATE

LIVING TRUST

GENERATION-SKIPPING TRUST

CURATOR

AUGMENTED ESTATE

PUBLIC ADMINISTRATOR

INTER VIVOS TRUST

IRREVOCABLE TRUST

SAMPLE LEGAL CASES

Tensfeldt v. Haberman

IN THE ESTATE OF DERZON

IN RE THE ESTATE OF HECK

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