Frankfurt Trusts Lawyer, Germany


Gregory J. Schmidt

International Other, Gift Taxation, Wills
Status:  In Good Standing           Licensed:  37 Years

Richard William Clabaugh

General Practice
Status:  In Good Standing           Licensed:  21 Years

Max Heinrich Boeser

General Practice
Status:  In Good Standing           Licensed:  16 Years

Oliver Passavant

General Practice
Status:  In Good Standing           Licensed:  34 Years

Lisa Dorothee Schmidtke

General Practice
Status:  In Good Standing           Licensed:  10 Years

Kyu Won Choi

General Practice
Status:  In Good Standing           Licensed:  12 Years

Peter Mathias Polke

General Practice
Status:  In Good Standing           Licensed:  20 Years

Gabriele Anna Apfelbacher

General Practice
Status:  In Good Standing           Licensed:  25 Years

Daniel Johannes F Weyde

General Practice
Status:  In Good Standing           Licensed:  25 Years

Werner Meier

General Practice
Status:  In Good Standing           Licensed:  31 Years

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LEGAL TERMS

LAPSE

Under a will, the failure of a gift of property. A gift lapses when the beneficiary dies before the person who made the will, and no alternate has been named. S... (more...)
Under a will, the failure of a gift of property. A gift lapses when the beneficiary dies before the person who made the will, and no alternate has been named. Some states have anti-lapse statutes, which prevent gifts to relatives of the deceased person from lapsing unless the relative has no heirs of his or her own. A lapsed gift becomes part of the residuary estate.

SUCCESSOR TRUSTEE

The person or institution who takes over the management of trust property when the original trustee has died or become incapacitated.

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.

GENERATION-SKIPPING TRANSFER TAX

A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 ... (more...)
A federal tax imposed on money placed in a generation-skipping trust. Currently, there is a $1 million exemption to the GSTT; that is, each person may leave $1 million in a generation-skipping trust free of this tax. The GSST is imposed when the middle-generation beneficiaries die and the property is transferred to the third-generation beneficiaries. Every dollar over $1 million is subject to the highest existing estate tax rate--currently 55%--at the time the GSTT tax is applied.

WILL

A document in which you specify what is to be done with your property when you die and name your executor. You can also use your will to name a guardian for you... (more...)
A document in which you specify what is to be done with your property when you die and name your executor. You can also use your will to name a guardian for your young children.

TRUSTEE POWERS

The provisions in a trust document defining what the trustee may and may not do.

ENDOWMENT INSURANCE

Provides that an insured person who lives for the specified endowment period receives the face value of the insurance policy--that is, the amount paid at death.... (more...)
Provides that an insured person who lives for the specified endowment period receives the face value of the insurance policy--that is, the amount paid at death. If the policy-holder dies sooner, the beneficiary named in the policy receives the proceeds.

SURROGATE COURT

See probate court.

PROVING A WILL

Convincing a probate court that a document is truly the deceased person's will. Usually this is a simple formality that the executor or administrator easily sat... (more...)
Convincing a probate court that a document is truly the deceased person's will. Usually this is a simple formality that the executor or administrator easily satisfies by showing that the will was signed and dated by the deceased person in front of two or more witnesses. When the will is holographic -- that is, completely handwritten by the deceased and not witnessed, it is still valid in many states if the executor can produce relatives and friends to testify that the handwriting is that of the deceased.

SAMPLE LEGAL CASES

Cargill, Inc. v. JWH SPEC. CIRCUMSTANCE LLC

... With two major carve-outs, the Act explicitly subjects Delaware statutory trusts to existing trust law concepts. Section ... 2. Does the Act itself preempt duties the Cargill Plaintiffs otherwise would have had under the law of trusts? As ...

IN THE MATTER OF LAMMOT DU PONT COPELAND TRUST NO. 5400

... MEMORANDUM OPINION. CHANDLER, Chancellor. This case presents, on summary judgment, the narrow question of whether the assets of two trusts, upon their future termination, are to be distributed to their beneficiaries per stirpes or per capita. ...

IN THE MATTER OF LAST WILL AND TESTAMENT OF DALAND

... The issue before me is whether a validly executed will can be reformed by inserting language intended to exercise testator's powers of appointment over his parents' trusts, language which is alleged to have been omitted mistakenly by the scrivener during the process of drafting ...