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Setting up a Special Needs Trust for your Disabled Child.

Advance planning by parents can make a big difference in the life of the child with special needs, as well as for siblings who may be left with care taking responsibilities. A critical aspect of the planning is to arrange for the smooth transition of the guardianship to a successor.  A Special Needs Trust is a […]

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Selection of A Business Entity

The form that owners select for a particular business will depend on the particular relationship among the owners, the business objectives and the particular circumstances of the owners at the time of organization. There are several alternative forms of business organizations: sole proprietorship, general partnership, limited partnership, limited liability company, C corporation and S corporation.  […]

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Protecting your Child in Case of a Car Accident

There are changes in effect for the New Hampshire child restraint law.  The current law requires that a child must be in a car seat until the child reaches the age of 6 or is 55 inches tall.  Starting January 1, 2014, children will be required to use a car seat until the age of […]

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Legal Liability for Sports Injuries

Regardless of the degree to which Americans love the game of football, there is no denying the serious risk of injury associated with the game. But when does the risk of injury on the gridiron or any athletic field result in legal liability? Typically, an injured athlete that is looking to file suit will do […]

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Land Use Change Taxes

Land, which has been classified as open space land and has been assessed at current use values, is subject to a land use change tax when the use of the land changes such that it no longer qualifies for a current use assessment. Over the last few years, there have been many changes in how […]

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Inheriting an Individual Retirement Account

Many decisions need to be made when inheriting an Individual Retirement Account (IRA), including the time frames for making these decisions and the related income tax issues.  The following is a list of the key issues: First, it is important to obtain a copy of the beneficiary designation on file with the financial institution where […]

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Is your Business an S Corporation?

The S Corporation structure has become increasingly popular in recent years due to the advantages it provides to shareholders. Namely, a business can qualify for “pass-through” tax treatment by electing Subchapter S status. Pass-through taxation allows the profits and losses of the S Corporation to flow directly to the shareholders, where they are only taxed […]

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How do I Avoid a Will from Being Contested?

A will is one of the most important estate planning documents that trust and estate attorneys prepare for their clients. A will is more apt to be the subject of litigation than any other legal instrument. When an heir contests a will, it means they are trying to prove that the will is not fulfilling the wishes […]

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Dying with Dignity

The Vermont House of Representatives approved a bill that allows a physician to administer a lethal dose of medication to a terminally ill patient that meets specific criteria and who has gone through the safeguard procedures.  The bill was signed into law by Governor Peter Shumlin.  Vermont has become the fourth state to allow physician-assisted […]

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Do I need an estate plan? What if someone dies without a will?

“Dying intestate” means a person dies without a valid and operative will. All 50 states have enacted laws that determine where your property will go should you die intestate. If you fail to plan ahead, a judge will simply appoint someone to handle the probate of your estate (i.e. decision regarding the distribution of your […]

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