North Evans Wills & Probate Lawyer, New York

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Abraham Michelson
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The Michelson Law Office
203 North Lasalle Street Suite 2100 Chicago, IL 60601Â» view map
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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: Estate Administration, Living Wills, Wills

Ambar Bhargava

Wills, Family Law, Corporate, Personal Injury

Status: In Good Standing

CONTACT

22 Evans Street, Buffalo, NY 14221

Adam Seth Markel

Wills & Probate, Family Law, Criminal, Transactions, Estate Planning

Status: In Good Standing Licensed: 15 Years

CONTACT

3976 Seneca St, Buffalo, NY 14224

Alana Patricia Carr

Foreclosure, Lawsuit & Dispute, Wills & Probate, Child Custody, Estate

Status: In Good Standing Licensed: 15 Years

CONTACT

159 Linwood Ave, Buffalo, NY 14209

Andrew C. Hilton III

Real Estate, Trusts, Wills & Probate

Status: In Good Standing Licensed: 39 Years

CONTACT

4063 N Buffalo St, Orchard Park, NY 14127

Ashley Loren Swan

Estate Administration, Transactions, Lending

Status: In Good Standing Licensed: 10 Years

CONTACT

303 Cayuga Rd, Buffalo, NY 14225

Barbara B. Strzemski-Hasse

Real Estate, Wills & Probate, Business

Status: In Good Standing Licensed: 27 Years

CONTACT

701 Seneca St, Buffalo, NY 14210

Bruce Douglas Reinoso

Wills & Probate, Estate, Consumer Rights, Elder Law

Status: In Good Standing

CONTACT

1900 Main Place Tower, Buffalo, NY 14202

Carla M. Jaroch

Family Law, Juvenile Law, Wills, Clean Air Practice

Status: In Good Standing Licensed: 13 Years

CONTACT

250 Delaware Ave, Buffalo, NY 14202

Charles E. Milch

Estate Administration, Trusts, Gift Taxation, Estate Planning

Status: In Good Standing

CONTACT

69 Delaware Avenue, Buffalo, NY 14202

Craig Louis Miller

Lawsuit & Dispute, Wills & Probate, Divorce

Status: In Good Standing Licensed: 49 Years

CONTACT

14 Lafayette Square, Buffalo, NY 14203

800-923-0641

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LEGAL TERMS

OFFICER

A person elected by a profit or nonprofit corporation's board of directors, or by the manager of a limited liability company, to manage the day-to-day operation... (more...)

A person elected by a profit or nonprofit corporation's board of directors, or by the manager of a limited liability company, to manage the day-to-day operations of the organization. Officers generally hold titles such as President or Treasurer. Many states and most corporate bylaws or LLC operating agreements require a corporation or LLC to have a president, secretary and treasurer. Election of a vice president may be required by 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.

TRUSTEE POWERS

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

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.

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.

TRUSTEE

The person who manages assets owned by a trust under the terms of the trust document. A trustee's purpose is to safeguard the trust and distribute trust income ... (more...)

The person who manages assets owned by a trust under the terms of the trust document. A trustee's purpose is to safeguard the trust and distribute trust income or principal as directed in the trust document. With a simple probate-avoidance living trust, the person who creates the trust is also the trustee.

DEVISEE

A person or entity who inherits real estate under the terms of a will.

AB TRUST

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of... (more...)

A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of the property goes to the beneficiaries named in the trust -- commonly, the grown children of the couple -- with the crucial condition that the surviving spouse has the right to use the property for life and is entitled to any income it generates. The surviving spouse may even be allowed to spend principal in certain circumstances. When the surviving spouse dies, the property passes to the trust beneficiaries. It is not considered part of the second spouse's estate for estate tax purposes. Using this kind of trust keeps the second spouse's taxable estate half the size it would be if the property were left directly to the spouse. This type of trust is also known as a bypass or credit shelter trust.

MARITAL LIFE ESTATE TRUST

See AB trust.

SAMPLE LEGAL CASES

Matter of Colverd

... Spain, J. 972 Decedent died in 2000. Thereafter, petitionerâ€”decedent's unmarried companion of nearly 30 yearsâ€”commenced this proceeding in Surrogate's Court, as named executor, seeking probate of decedent's will. Three ...

MTR OF AMERICAN COMM. v. Dunn

... This appeal requires us to determine the standard applicable to a petition to vacate a probate decree brought by a nonparty to an initial probate proceeding and based upon "newlydiscovered evidence," which allegedly demonstrates that a probated will was procured through ...

Matter of Paigo

... Decedent died in June 2006 and petitioner sought to probate the will. ... Petitioner then moved for summary judgment 838 seeking dismissal of the objections and admitting the will to probate. Concluding that issues of fact existed, Surrogate's Court denied the motion. ...

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North Evans Wills & Probate Lawyer, New York

Sponsored Law Firm

The Michelson Law Office

SPONSORED LAWYERS

Ambar Bhargava

Adam Seth Markel

Alana Patricia Carr

Andrew C. Hilton III

Ashley Loren Swan

Barbara B. Strzemski-Hasse

Bruce Douglas Reinoso

Carla M. Jaroch

Charles E. Milch

Craig Louis Miller

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LEGAL TERMS

OFFICER

PUBLIC ADMINISTRATOR

TRUSTEE POWERS

GENERATION-SKIPPING TRANSFER TAX

EXEMPTION TRUST

TRUSTEE

DEVISEE

AB TRUST

MARITAL LIFE ESTATE TRUST

SAMPLE LEGAL CASES

Matter of Colverd

MTR OF AMERICAN COMM. v. Dunn

Matter of Paigo

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