Risco Estate Planning Lawyer, Missouri

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Devin A. Sauer
About | Practice Areas
Shapiro / Sauer, LLC
231 S. Bemiston Saint Louis, MO 63105» view map
Accident & Injury Law
A Focus On Results

Let Shapiro / Sauer, LLC handle all your legal needs today!

800-713-3730
1. Devin A. Sauer Saint Louis, MO
  Attorney at Law, MO
  Saint Louis University School of Law, J.D. 1995
2. AboutShapiro / Sauer, LLC
  A Focus On Results
3. Practice AreasExpertise
  Accident & Injury Law
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Includes: Gift Taxation

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800-923-0641

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LEGAL TERMS

INVENTORY

A complete listing of all property owned by a deceased person at the time of death. The inventory is filed with the court during probate. The executor or admini... (more...)

A complete listing of all property owned by a deceased person at the time of death. The inventory is filed with the court during probate. The executor or administrator of the estate is responsible for making and filing the inventory.

GRANTOR RETAINED INCOME TRUST

Irrevocable trusts designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for ... (more...)

Irrevocable trusts designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for a period of years. When the trust ends, the property goes to the final beneficiaries you've named. These trusts are for people who have enough wealth to feel comfortable giving away a substantial hunk of property. They come in three flavors: Grantor-Retained Annuity Trusts (GRATs), Grantor-Retained Unitrusts (GRUTs) and Grantor-Retained Income Trusts (GRITs).

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.

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.'

PREDECEASED SPOUSE

In the law of wills, a spouse who dies before the will maker while still married to him or her.

TRUST DEED

The most common method of financing real estate purchases in California (most other states use mortgages). The trust deed transfers the title to the property to... (more...)

The most common method of financing real estate purchases in California (most other states use mortgages). The trust deed transfers the title to the property to a trustee -- often a title company -- who holds it as security for a loan. When the loan is paid off, the title is transferred to the borrower. The trustee will not become involved in the arrangement unless the borrower defaults on the loan. At that point, the trustee can sell the property and pay the lender from the proceeds.

QTIP TRUST

A type of trust for wealthy married couples that allows a surviving spouse to postpone estate taxes. A QTIP trust allows the surviving spouse to make use of the... (more...)

A type of trust for wealthy married couples that allows a surviving spouse to postpone estate taxes. A QTIP trust allows the surviving spouse to make use of the trust property tax-free. Taxes are deferred until the surviving spouse dies and the trust property is received by the final trust beneficiaries, who were named by the first spouse to die.

FUNDING A TRUST

Transferring ownership of property to a trust.

INTER VIVOS TRUST

The Latin name, favored by some lawyers, for a living trust. 'Inter vivos' is Latin for 'between the living.'

SAMPLE LEGAL CASES

Cramer v. Smoot

... Without seeking his permission, Smoot and Rice, Cramer's step-children, withdrew $58,000 from the senior citizen's savings account. Both were listed on the account for estate planning purposes only, and at no time had they contributed any money to the account. ...

WATERMANN v. Fitzpatrick

... a. Eleanor was unable to get out of the car she was in, to execute her Trust and other estate planning documents; ... a. Wallace and Bonita saw Eleanor every day; b. Bonita scheduled Eleanor's appointment with Mr. Zick, to discuss Eleanor's estate planning, and. ...

IN THE MATTER OF GENE WILD INSURANCE TRUST US BANK

... On July 10, 1990, Shirley Gene Wild ("Decedent") executed a number of estate-planning documents, including the Gene Wild Revocable Trust agreement, which created the Gene Wild Revocable Trust ("Revocable Trust"), and the Gene Wild Insurance Trust agreement, which ...

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Risco Estate Planning Lawyer, Missouri

Sponsored Law Firm

Shapiro / Sauer, LLC

SPONSORED LAWYERS

James M. McClellan

Robert Todd Richardson

Therese A. Schellhammer

Jack H. Knowlan

Brandon Sanchez

Tommie Lee Allen

Cameron Bunting Parker

John W. Ringer

Dustin Louis Mayer

Robert Stewart Barney

TIPS

LEGAL TERMS

INVENTORY

GRANTOR RETAINED INCOME TRUST

RESIDUARY ESTATE

PRETERMITTED HEIR

PREDECEASED SPOUSE

TRUST DEED

QTIP TRUST

FUNDING A TRUST

INTER VIVOS TRUST

SAMPLE LEGAL CASES

Cramer v. Smoot

WATERMANN v. Fitzpatrick

IN THE MATTER OF GENE WILD INSURANCE TRUST US BANK

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