January 2012 Posts

  • S Corporation Service Firm Owners Beware

    S Corporation owners who are service providers often take a low salary so that they can receive most of the firm’s profits as a dividend, avoiding payroll taxes. When the salary is unreasonably low, or there are no other fee generating employees of the firm, doing so is particularly questionable....
  • Drafting an IRA Trust – What You Need to Know

    I have previously blogged about IRA Trusts, which are one of my favorite estate planning tools. This afternoon I presented a 90 minute national continuing legal education teleconference and webinar on the topic. I...
  • Why Lawyers vs. the Internet – a Baker’s Dozen

    It’s Friday the 13th, and I’ve been at the University of Miami School of Law’s Heckerling Institute on Estate Planning all week. This morning there was some discussion on the future for estate planning attorneys. ...
  • New NC Estates Court Costs in 2012

    Effective January 1, 2012, North Carolina has added a couple of new court costs in estate matters:...