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Abraham Michelson
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203 North Lasalle Street Suite 2100 Chicago, IL 60601Â» view map
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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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Alice Accola Joseffer

Environmental Law Other, Employee Rights, Family Law, Banking & Finance, Trusts

Status: In Good Standing Licensed: 41 Years

CONTACT

41 N Woodside Ln, Buffalo, NY 14221

Amanda Heusner Klier

International, Trusts, Estate

Status: In Good Standing Licensed: 17 Years

CONTACT

26 Wood Stone Rise, Pittsford, NY 14534

Anastacia Suzanne Knapper

Trusts, Estate, Corporate

Status: In Good Standing Licensed: 24 Years

CONTACT

5707 Glen Iris Dr, Clarence Center, NY 14032

Andrew Garrett Besch

Tax, International Tax, Trusts, Estate Planning

Status: In Good Standing

CONTACT

140 Pearl St, Buffalo, NY 14202

Andrew C. Hilton III

Real Estate, Trusts, Wills & Probate

Status: In Good Standing Licensed: 40 Years

CONTACT

4063 N Buffalo St, Orchard Park, NY 14127

Brett Douglas Tokarczyk

Trusts, Employment Discrimination, Civil Rights, Business, Slip & Fall Accident

Status: In Good Standing Licensed: 13 Years

CONTACT

2410 N Forest Rd, Getzville, NY 14068

Britta L. Mckenna

Trusts, Estate, Civil & Human Rights, Business

Status: In Good Standing Licensed: 20 Years

CONTACT

140 Pearl St, Buffalo, NY 14202

Catherine Barbara Eberl

International, Industry Specialties, Trusts, Estate

Status: In Good Standing Licensed: 18 Years

CONTACT

95 Beard Ave, Buffalo, NY 14214

Charles E. Milch

Estate Administration, Trusts, Gift Taxation, Estate Planning

Status: In Good Standing

CONTACT

69 Delaware Avenue, Buffalo, NY 14202

Charles Edward Telford

Trusts

Status: In Good Standing Licensed: 38 Years

CONTACT

50 Fountain Plaza, Buffalo, NY 14202

800-923-0641

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LEGAL TERMS

PROPERTY CONTROL TRUST

Any trust that imposes limits or controls over the rights of trust beneficiaries. These trusts include (1) special needs trusts designed to assist people who ha... (more...)

Any trust that imposes limits or controls over the rights of trust beneficiaries. These trusts include (1) special needs trusts designed to assist people who have special physical, emotional or other requirements, (2) spendthrift trusts designed to prevent a beneficiary from wasting the trust principal; and (3) sprinkling trusts that allow the trustee to decide how to distribute trust income or principal among the beneficiaries.

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.

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.

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.'

SUMMARY PROBATE

A relatively simple probate proceeding available for 'small estates,' as that term is defined by state law. Every state's definition is different, and many are ... (more...)

A relatively simple probate proceeding available for 'small estates,' as that term is defined by state law. Every state's definition is different, and many are complicated, but a few examples include estates worth up to $100,000 in California; New York estates where property, excluding real estate and amounts that must be set aside for surviving family members, is worth $20,000 or less; and Texas estates where the value of property doesn't exceed what is needed to pay a family allowance and certain creditors.

NET ESTATE

The value of all property owned at death less liabilities or debts.

SPECIAL ADMINISTRATOR

(1) In the law of wills and estates, a person appointed by the court to take charge of only a designated portion of an estate during probate. For example, a spe... (more...)

(1) In the law of wills and estates, a person appointed by the court to take charge of only a designated portion of an estate during probate. For example, a special administrator with particular expertise on art might be appointed to oversee the probate of a wealthy person's art collection, but not the entire estate. (2) A person appointed to be responsible for a deceased person's property for a limited time or during an emergency, such as a challenge to the will or to the qualifications of the named executor. In such cases, the special administrator's duty is to maintain and preserve the estate, not necessarily to take control of the probate process

FAMILY POT TRUST

See pot trust.

RULE AGAINST PERPETUITIES

An exceedingly complex legal doctrine that limits the amount of time that property can be controlled after death by a person's instructions in a will. For examp... (more...)

An exceedingly complex legal doctrine that limits the amount of time that property can be controlled after death by a person's instructions in a will. For example, a person would not be allowed to leave property to her husband for his life, then to her children for their lives, then to her grandchildren. The gift would potentially go to the grandchildren at a point too remote in time.

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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Centerville Trusts Lawyer, New York

Sponsored Law Firm

The Michelson Law Office

SPONSORED LAWYERS

Alice Accola Joseffer

Amanda Heusner Klier

Anastacia Suzanne Knapper

Andrew Garrett Besch

Andrew C. Hilton III

Brett Douglas Tokarczyk

Britta L. Mckenna

Catherine Barbara Eberl

Charles E. Milch

Charles Edward Telford

TIPS

LEGAL TERMS

PROPERTY CONTROL TRUST

GROSS ESTATE

ANCILLARY PROBATE

TRUST CORPUS

SUMMARY PROBATE

NET ESTATE

SPECIAL ADMINISTRATOR

FAMILY POT TRUST

RULE AGAINST PERPETUITIES

SAMPLE LEGAL CASES

Tzolis v. Wolff

IN THE MATTER OF DE SANCHEZ

Matter of Mergenhagen

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