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Daniel B. Newbold

Daniel Newbold’s Legal Guides

4 total

  • DEATH AND DIVORCE

    Issues Related to Death and Divorce Most couples leave their property to their spouse, whether outright or in trust, after their deaths. If you divorce your spouse, does your will, for example, auto

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  • UNITRUST CONVERSION AND THE UPAIA

    Drawbacks of Principal and Income Trusts Whatever the historical reason for drafting income-only trusts, these types of trusts have several drawbacks. First, they do not properly consider the “total

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  • How to Avoid a Foreclosure in a Probate Administration

    Introduction Frequently, the personal representative of a probate estate is confronted with the situation where the decedent died owning real property (often the decedent’s home) encumbered by a deed

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  • IRS RECOGNIZES COMMUNITY PROPERTY RIGHTS FOR DOMESTIC PARTNERS

    The Rulings Under IRS Chief Counsel Advisory 201021050 and Private Letter Ruling 201021048 (the "Rulings"), the IRS concluded that income of California registered domestic partners is treated as comm

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