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  • Ten Estate Planning Ideas for 2015

    Photo of Family with Kids and Grandparents

    Estate planning is a necessary part of life that many people choose to put off until they are older, but Rob Le Chevallier, an estate planning attorney at Buckley Law in Oregon, offers 10 great ideas for ensuring that you get your affairs in order and provide for your loved ones: 1. Name your spouse […]

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  • Life Insurance Trusts Can Save Estate Taxes

    by Rob Le Chevallier Disclaimer While the beneficiary of a life insurance policy will generally receive the proceeds of a life insurance policy free of income taxes, it is still subject to estate taxes. IRS Code §2042 provides that the proceeds of life insurance will be included in your “gross estate” if either 1) the […]

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  • No Inherited IRA Bankruptcy Protection

    By Rob Le Chevallier Disclaimer The US Supreme Court decided on June 12, 2014 that inherited (non-spousal) IRA’s are not protected by the federal “retirement funds” exemption from bankruptcy found in 11 U.S.C. Sec 522(b)(3)(C).   See Clark vs. Rameker, No. 13-299, 573 U.S. _____(2014). The rationale of the Court was that an inherited IRA does […]

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  • Estate Planning for Larger Estates

    By Rob Le Chevallier Disclaimer In early 2013, Congress adopted an estate tax reform package that included a $5 million federal estate tax exemption (adjusted for inflation to $5.34 million for 2014 decedents) and a tax rate of 40%, which is generally applicable for estates of decedents dying after 2012. Although the increased exemption (combined […]

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  • Frequently Asked Divorce Questions

    By Tiffany Minus Disclaimer Divorces, even non-contested ones, raise numerous questions and issues. In many instances, people receive advice, usually from friends and relatives, that is either incorrect or at the very least, incomplete. That incorrect or incomplete information can have a negative impact on the outcome of your divorce which may be avoided with […]

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  • Digital Data Dilemma: What Happens To Online Information After Death?

    By Jay Richardson Disclaimer   “The evil that men do lives after them; their digital data is oft interred with their bones.” This author’s variant of Mark Anthony’s famous line from Act 3, scene ii of Julius Caesar by William Shakespeare. ————— People protect their valuables.  Usually, valuables are protected by security measure available only […]

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  • Special Alert for Wineries and Vineyards: VINEYARDS ARE ELIGIBLE FOR CODE SEC. 179 EXPENSING

    By Jay Richardson Disclaimer In Chief Counsel Advice (CCA) 201234024, the IRS made two very important decisions regarding vineyards: 1. Vineyards are eligible for the Code Sec. 179 expensing deduction. 2. A 1967 revenue ruling that arrived at the opposite conclusion no longer applies for the ’86 Code’s version of Code Sec. 179. Why is […]

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  • The “Bare Bones” of Distributions Under Oregon Probate Law and Federal Income Tax Law

    By Deanna Franco Jay Richardson Disclaimer Deanna Franco & Jay Richardson, Buckley Law P.C. Estate Planning & Business Attorneys, recently wrote the feature article in the November/December issue of The Accountant, the magazine of The Oregon Society of Certified Public Accountants.  Their article, “The “Bare Bones” of Distributions Under Oregon Probate Law and Federal Income Tax Law” […]

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  • Stepparent and Partner Adoption: How It Works and The Benefits It Brings

    By Tiffany Minus Disclaimer   There are both emotional and practical benefits to stepparent and partner adoption.  Adoption can solidify the family unit and a child’s sense of security.  It also ensures that a child can continue to be raised by the adoptive parent if the biological parent dies, and that both the surviving parent […]

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  • Ten Tips On Selling Your Business

    By Rob Le Chevallier Disclaimer Planning for the sale of a business is at least as important as the creation and operation of your business.  The time to plan for the sale of a business begins the day it is formed. Why?  Your business may be great for you, but no one wants to inherit problems.  A […]

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