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Roy Wayne Litherland

Roy Litherland’s Legal Guides

3 total

  • Aggregate Theory Community Property Agreement

    Why is it important to have a contract between spouses implementing the aggregate theory of community property? First, what is the difference? California Probate Code Section 100 provides that upon the death of one spouse, one half of each asset belongs to the surviving spouse, a...

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  • Qualified Personal Residence Trusts (QPRTs)

    For people who have an estate tax problem and a large portion of their estate is their personal residence, a Qualified Personal Residence Trust (QPRT) should be considered. The concept of the QPRT was created by the IRS as part of the valuation regulations issued twenty years ago...

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  • Veteran’s Administration Long Term Care Benefits

    The Veterans Administration provides benefits for a variety of long-term care needs, including but not limited to, nursing home care, respite care and adult day health care. Long-term care benefits are based on clinical and/or financial need, depending on the veterans disability ...

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