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Abraham Michelson
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1. Abraham Michelson Chicago, IL
  Attorney at Law - Illinois, 2013
  Thomas Cooley, JD, 2004
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Judy M. Overholt

Wills, Wills & Probate, Trusts, Contract

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160 Linden Oaks Drive, Rochester, NY 14625

Jacqueline A. Constantino

Wills & Probate, Trusts, Estate Planning, Estate

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CONTACT

3380 Monroe Avenue, Rochester, NY 14618

Steven I-Kang Yeh

Commercial Real Estate, Trusts, Elder Law, Business & Trade

Status: Licensed: 24 Years

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1408 Sweet Home Rd, Buffalo, NY 14228

Philip Halpern

Trusts, Civil Rights

Status: Licensed: 48 Years

CONTACT

524 O'Brien Hall, Buffalo, NY 14260

Cheryl-Lane Heather Bechakas

Commercial Real Estate, Electronic Commerce, Trusts, Bankruptcy, Bankruptcy & Debt

Status: Licensed: 29 Years

CONTACT

5330 Main St, Buffalo, NY 14221

Elizabeth Anne Ingold

Trusts, Estate, Elder Law, Personal Injury

Status: Licensed: 19 Years

CONTACT

5555 Main Street, Buffalo, NY 14221

John P Robshaw

Real Estate, Trusts, Estate Planning, Business Organization, Education

Status: Licensed: 62 Years

CONTACT

5672 Main St, Buffalo, NY 14221

Charles E. Milch

International, Estate, Estate Administration, Trusts, Gift Taxation

Status: Licensed: 58 Years

CONTACT

56 Cobblestone Ln, Buffalo, NY 14221

Alice Accola Joseffer

Environmental Law Other, Employee Rights, Family Law, Banking & Finance, Trusts

Status: Licensed: 41 Years

CONTACT

41 N Woodside Ln, Buffalo, NY 14221

Molly Sanders

General Practice

Status: Licensed: 13 Years

CONTACT

7965 Caswell Rd, Byron, NY 14422

800-923-0641

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LEGAL TERMS

GRANTOR

Someone who creates a trust. Also called a trustor or settlor.

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.

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.

SPRINKLING TRUST

A trust that gives the person managing it (the trustee) the discretion to disburse its funds among the beneficiaries in any way he or she sees fit.

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.

DEATH TAXES

Taxes levied at death, based on the value of property left behind. Federal death taxes are called estate taxes. Some states levy inheritance taxes on people who... (more...)

Taxes levied at death, based on the value of property left behind. Federal death taxes are called estate taxes. Some states levy inheritance taxes on people who inherit property.

FAILURE OF ISSUE

A situation in which a person dies without children who could have inherited her property.

ESTATE TAXES

Taxes imposed by the state or federal government on property as it passes from the dead to the living. All property you own, whatever the form of ownership, and... (more...)

Taxes imposed by the state or federal government on property as it passes from the dead to the living. All property you own, whatever the form of ownership, and whether or not it goes through probate after your death, is subject to federal estate tax. Currently, however, federal estate tax is due only if your property is worth at least $2 million when you die. The estate tax is scheduled to be repealed for one year, in 2010, but Congress will probably make the repeal (or a very high exempt amount) permanent. Any property left to a surviving spouse (if he or she is a U.S. citizen) or a tax-exempt charity is exempt from federal estate taxes. Many states now also impose their own estate taxes or inheritance taxes.

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.

SAMPLE LEGAL CASES

Tzolis v. Wolff

... Chancellor Walworth applied to a joint stock corporation â€” then a fairly new kind of entity â€” a familiar principle of the law of trusts: that a beneficiary (or "cestui que trust") could bring suit on behalf of a trust when a faithless trustee refused to do so. ...

IN THE MATTER OF DE SANCHEZ

... In 1927, two years before the Great Depression, Elizabeth Laurent de Sanchez, whose family owned a sugar plantation in Cuba, set up seven inter vivos trusts for the benefit of her six childrenâ€”Emilio (two trusts in his name), Jorge, Julio, Marcelo, Maria and Gabriela. ...

Matter of Mergenhagen

... as appealed from is unanimously reversed on the law without costs, 1487 the petitions are granted in part, the termination of trust dated October 10, 1994 is vacated, respondent David M. Mergenhagen is removed as trustee from the 1991 and 1994 irrevocable trusts, he is ...

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Wyoming Trusts Lawyer, New York

Sponsored Law Firm

The Michelson Law Office

SPONSORED LAWYERS

Judy M. Overholt

Jacqueline A. Constantino

Steven I-Kang Yeh

Philip Halpern

Cheryl-Lane Heather Bechakas

Elizabeth Anne Ingold

John P Robshaw

Charles E. Milch

Alice Accola Joseffer

Molly Sanders

TIPS

LEGAL TERMS

GRANTOR

TRUSTEE

RESIDUARY ESTATE

SPRINKLING TRUST

DISTRIBUTEE

DEATH TAXES

FAILURE OF ISSUE

ESTATE TAXES

INVENTORY

SAMPLE LEGAL CASES

Tzolis v. Wolff

IN THE MATTER OF DE SANCHEZ

Matter of Mergenhagen

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