District Of Columbia County, DC Estate Planning Lawyers

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Includes: Gift Taxation

Robert S. Bullock Lawyer

Robert S. Bullock

VERIFIED
Estate, Power of Attorney, Estate Planning, Medicare & Medicaid, Guardianships & Conservatorships

Robert S. Bullock, Esq., CELA, CAP is the principal of the Elder & Disability Law Center and is licensed to practice in the District of Columbia, Mary... (more)

John Samuels Pontius Lawyer

John Samuels Pontius

Tax, International Tax, Gift Taxation, Corporate, State Government

Pontius Tax Law, PLLC strives to resolve sensitive tax problems through trust, dedication, and value. The law firm was founded by John Pontius. Mr. Po... (more)

H. Carter Hood

Estate Planning, Tax
Status:  In Good Standing           

John M. Clifford

Estate Planning, Employment, Family Law, Contract
Status:  In Good Standing           

Madeha Chaudry Dastgir

Estate Planning, Family Law, Intellectual Property, Litigation
Status:  In Good Standing           

Lenore C. Garon

Estate Planning, Employment Discrimination, Family Law, Civil Rights
Status:  In Good Standing           

Jennifer J. Finn

Corporate Tax, Estate Planning
Status:  In Good Standing           

Audrey Corso

Wills, Estate Planning, Elder Law
Status:  In Good Standing           

Kathleen Kibler Mahoney

Bankruptcy, Criminal, Estate Planning, Family Law
Status:  In Good Standing           

Glendia D. Rice

Administrative Law, Corporate, Estate Planning, Family Law, Mental Health
Status:  In Good Standing           

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Free Help: Use This Form or Call 800-943-8690

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800-943-8690

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By submitting this lawyer request, I confirm I have read and agree to the Consent to Receive Messages from all messaging and voice technologies including Email, Text, Phone, Terms of Use, and Privacy Policy. Information provided is not privileged or confidential.

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LEGAL TERMS

DISINHERIT

To deliberately prevent someone from inheriting something. This is usually done by a provision in a will stating that someone who would ordinarily inherit prope... (more...)
To deliberately prevent someone from inheriting something. This is usually done by a provision in a will stating that someone who would ordinarily inherit property -- a close family member, for example -- should not receive it. In most states, you cannot completely disinherit your spouse; a surviving spouse has the right to claim a portion (usually one-third to one-half) of the deceased spouse's estate. With a few exceptions, however, you can expressly disinherit children.

PRETERMITTED HEIR

A child or spouse who is not mentioned in a will and whom the court believes was accidentally overlooked by the person who made the will. For example, a child b... (more...)
A child or spouse who is not mentioned in a will and whom the court believes was accidentally overlooked by the person who made the will. For example, a child born or adopted after the will is made may be deemed a pretermitted heir. If the court determines that an heir was accidentally omitted, that heir is entitled to receive the same share of the estate as she would have if the deceased had died without a will. A pretermitted heir is sometimes called an 'omitted heir.'

BEQUEATH

A legal term sometimes used in wills that means 'leave' -- for example, 'I bequeath my garden tools to my brother-in-law, Buster Jenkins.'

PROBATE COURT

A specialized court or division of a state trial court that considers only cases concerning the distribution of deceased persons' estate. Called 'surrogate cour... (more...)
A specialized court or division of a state trial court that considers only cases concerning the distribution of deceased persons' estate. Called 'surrogate court' in New York and several other states, this court normally examines the authenticity of a will -- or if a person dies intestate, figures out who receives her property under state law. It then oversees a procedure to pay the deceased person's debts and to distribute her assets to the proper inheritors. See probate.

RESIDUARY ESTATE

The property that remains in a deceased person's estate after all specific gifts are made, and all debts, taxes, administrative fees, probate costs, and court c... (more...)
The property that remains in a deceased person's estate after all specific gifts are made, and all debts, taxes, administrative fees, probate costs, and court costs are paid. The residuary estate also includes any gifts under a will that fail or lapse. For example, Connie's will leaves her house and all its furnishings to Andrew, her VW bug to her friend Carl, and the remainder of her property (the residuary estate) to her sister Sara. She doesn't name any alternate beneficiaries. Carl dies before Connie. The VW bug becomes part of the residuary estate and passes to Sara, along with all of Connie's property other than the house and furnishings. Also called the residual estate or residue.

ABATEMENT

A reduction. After a death, abatement occurs if the deceased person didn't leave enough property to fulfill all the bequests made in the will and meet other exp... (more...)
A reduction. After a death, abatement occurs if the deceased person didn't leave enough property to fulfill all the bequests made in the will and meet other expenses. Gifts left in the will are cut back in order to pay taxes, satisfy debts or take care of other gifts that are given priority under law or by the will itself.

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.

POUR-OVER WILL

A will that 'pours over' property into a trust when the will maker dies. Property left through the will must go through probate before it goes into the trust.

QDOT TRUST

A trust used to postpone estate tax when more than the amount of the personal federal estate tax exemption is left to a non-U.S. citizen spouse by the other spo... (more...)
A trust used to postpone estate tax when more than the amount of the personal federal estate tax exemption is left to a non-U.S. citizen spouse by the other spouse. QDOT stands for qualified domestic trust.

SAMPLE LEGAL CASES

Smith v. Wells Fargo Bank

... 38, 733 NE2d 713, 714-15 (2000) (noting that estate planning recommendation was that mother make inter vivos gifts to her daughter to "minimize death taxes on her estate when she passed away and to maximize the value of assets that [the daughter] would receive upon [the ...

Gomez v. Independence Mgmt. of Delaware, Inc.

... "The conveyance directed by Mr. Fairbairn to a de facto wholly owned corporation was effectuated for no purpose other than to legitimately limit Mr. Fairbairn's liability and to simplify his future estate planning." Id. at 1141 (footnote omitted). ...

WATERSIDE TOWERS RESIDENT v. TRILON PLAZA

2 A.3d 1084 (2010). WATERSIDE TOWERS RESIDENT ASSOCIATION INC., et al., Appellants, v. TRILON PLAZA COMPANY, et al., Appellees. Nos. 06-CV-903, 08-CV-163. District of Columbia Court of Appeals. Argued February 25, 2009. Decided August 26, 2010. ...