Holt County, NE Estate Planning Lawyers
Includes: Gift Taxation
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47640 E Hwy 20, Atkinson, NE 68713
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Thomas P. Herzog
Estate Planning, Natural Resources, Family Law, Credit & Debt
Status: In Good Standing
117 N 4Th Street, Oneill, NE 68763
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LEGAL TERMS
SUCCESSOR TRUSTEE
The person or institution who takes over the management of trust property when the original trustee has died or become incapacitated.
SELF-PROVING WILL
A will that is created in a way that allows a probate court to easily accept it as the true will of the person who has died. In most states, a will is self-prov... (more...)
A will that is created in a way that allows a probate court to easily accept it as the true will of the person who has died. In most states, a will is self-proving when two witnesses sign under penalty of perjury that they observed the willmaker sign it and that he told them it was his will. If no one contests the validity of the will, the probate court will accept the will without hearing the testimony of the witnesses or other evidence. To make a self-proving will in other states, the willmaker and one or more witnesses must sign an affidavit (sworn statement) before a notary public certifying that the will is genuine and that all willmaking formalities have been observed.
UNIFORM TRANSFER-ON-DEATH SECURITY ACT
A statute that allows people to name a beneficiary to inherit stocks or bonds without probate. The owner of the securities can register them with a broker using... (more...)
A statute that allows people to name a beneficiary to inherit stocks or bonds without probate. The owner of the securities can register them with a broker using a simple form that names a person to receive the property after the owner's death. Every state but Texas has adopted the statute.
MINERAL RIGHTS
An ownership interest in the minerals contained in a particular parcel of land, with or without ownership of the surface of the land. The owner of mineral right... (more...)
An ownership interest in the minerals contained in a particular parcel of land, with or without ownership of the surface of the land. The owner of mineral rights is usually entitled to either take the minerals from the land himself or receive a royalty from the party that actually extracts the minerals.
DISTRIBUTEE
(1) Anyone who receives something. Usually, the term refers to someone who inherits a deceased person's property. If the deceased person dies without a will (ca... (more...)
(1) Anyone who receives something. Usually, the term refers to someone who inherits a deceased person's property. If the deceased person dies without a will (called intestate), state law determines what each distributee will receive. Also called a beneficiary.
SECONDARY MEANING
In trademark law, a mark that is not inherently distinctive becomes protected after developing a 'secondary meaning': great public recognition through long use ... (more...)
In trademark law, a mark that is not inherently distinctive becomes protected after developing a 'secondary meaning': great public recognition through long use and exposure in the marketplace. For example, though first names are not generally considered inherently distinctive, Ben & Jerry's Ice Cream has become so well known that it is now entitled to maximum trademark protection.
DEVISEE
A person or entity who inherits real estate under the terms of a will.
EXEMPTION TRUST
A bypass trust funded with an amount no larger than the personal federal estate tax exemption in the year of death. If the trust grantor leaves property worth m... (more...)
A bypass trust funded with an amount no larger than the personal federal estate tax exemption in the year of death. If the trust grantor leaves property worth more than that amount, it usually goes to the surviving spouse. The trust property passes free from estate tax because of the personal exemption, and the rest is shielded from tax under the surviving spouse's marital deduction.
IRREVOCABLE TRUST
A permanent trust. Once you create it, it cannot be revoked, amended or changed in any way.
SAMPLE LEGAL CASES
In re Estate of Hedke
... best interests. Because her condition would have only gotten worse, he believed
she would have had a difficult time reading or understanding the estate planning
documents that she signed on December 30, 2004. He also ...
Nielsen v. Nielsen
... About 1980, Barbara was diagnosed with breast cancer. But she continued to work for Nielsen
Oil, as her health allowed, until 1987 or 1988. In 1988, she met with attorney Ronald K. Parsonage
to discuss estate planning and the possibility of pursuing a divorce. ...
Wolski v. Wandel
... were uncontroverted at trial. [11] Wandel met this burden by offering the affidavit of
Jones, an attorney practicing in Omaha with experience in the area of business, trusts,
probate, and estate planning. In his affidavit, Jones stated ...
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