To avoid such fights, conversations should be started early.  Either the older or the younger generation may initiate this talk, but the idea is to get an idea of who wants what.  To assist in this you should make an inventory of your possessions to discuss with your attorney.  Share the list with family members.

It is also a good idea to have your property appraised.  You can use the local appraisal district’s valuation for real estate, but understand it may not be accurate.  Personal property items, other than automobiles, may be difficult to assign values to, so seek help.  If there is a great disparity in value of items, then you might consider selling them.  Cash is always easier to divide among heirs.

You know your family better than anyone else.  If you know they do not see eye to eye, do not rely on them being able to work together to divide assets.  You will have to divide them or give your executor the ability to do so.  However, please make every effort not to burden your executor with refereeing family disputes.

You might consider including a list of personal property in your Will.  However, be aware your Will becomes a public record and the whole world will be able to see the list.  Talk to your attorney about alternatives to listing items in your Will.

The best way to avoid a fight or conflict is through careful planning, done way ahead of time.  Do not put off until tomorrow what needs to be done today.  Seek the guidance and advice of an attorney who handles estate planning.  There is a good chance he or she will have experience with “sticky” matters and how to best avoid them.

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Each state has its own laws regarding estate planning and real estate. Property laws can vary significantly, affecting everything from the way property titles are held to how estates are taxed and probated. Therefore, the first step in planning your estate is to understand the specific laws that apply in each state where you own property. This may require consultation with estate planning attorneys who are licensed in each respective state to ensure all local regulations are met.

One of the primary challenges of owning property in multiple states is the possibility of having to go through multiple probate processes upon death. Probate can be time-consuming and expensive, particularly if it needs to be conducted in several states. To circumvent this, many estate planners recommend placing the out-of-state property in an limited liability company or perhaps a revocable living trust.

While Texas does not have an estate tax, if you own property in multiple states, you might be subject to estate taxes in each of those states, depending on their laws. Some states have higher estate tax thresholds than others, and a few have no estate taxes at all. Planning strategies might include shifting your domicile to a state with more favorable tax laws or restructuring ownership of properties to minimize the tax burden.

It’s also important to consider the impact of capital gains taxes and how they interact with estate taxes. In some cases, keeping property in the family can lead to significant tax advantages over selling it before death. An estate planning attorney can provide guidance on how to best manage these tax implications.

Organize and maintain detailed records for each property, including deeds, mortgage documents, insurance policies, and a list of all maintenance activities. This documentation will be invaluable for the executor of your estate or the trustee managing the trust.

As laws change and your personal circumstances evolve, so too should your estate plan. Regular reviews and updates will help ensure that your estate plan continues to reflect your wishes and adapts to any new laws or changes in your asset portfolio.

If your estate plan is complex, consider holding a family meeting to discuss your plans and the responsibilities each family member may have. This can help prevent confusion and conflict after your passing, ensuring everyone understands your intentions and the legal landscape.

Owing property in multiple states adds a layer of complexity to estate planning, but with careful preparation and expert advice, you can ensure that your estate is handled smoothly. Limited liability companies, trusts, strategic tax planning, and regular updates are key components of an effective multi-state estate strategy. Consulting with professionals who understand the nuances of multi-state estate planning will provide peace of mind, knowing that your legacy is secure and your wishes will be honored.

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Gather Important Records:

           Death Certificate (can be provided to probate attorney after initial meeting)

           Social Security Card

           Driver’s License

           Marriage Certificate

           Birth Certificate

           Birth Certificates of Children

           Insurance Policies

           Business Documents and Agreements (consider if the business had a succession plan – this will be apart from the probate process)

           Auto Titles and Registration

           Deeds & Titles to other Property

           Bank Account Information

           Bank Safe Deposit Box Information (Who can access the box and where is the key?)

           Financial Account Information (stocks & bonds)

           Retirement Account Statements

           Tax Returns (last three years)

(Consider tax filing deadlines for the current year)

            Loan Documents & Debt Information

            VA Information (discharge papers & VA claim number)

            Digital Account Information (account information, passwords)

            Information regarding Intellectual Property Rights

            Social Media Account Information (access, information & legacy programs)

            Estate Planning Documents (powers of attorney end upon death)

It is important to consider if any of  the above Assets have Beneficiary Designations.

Locate the Will. There is no formal requirement to file a Will before death.  If you cannot locate the original Will, you should also check with the attorney who prepared the Will – sometimes Attorneys will maintain the original Will.  Other places to look for an original Will include the following: bank safe deposit boxes, safes, gun safes, safe rooms, fire proof boxes and the freezer.  A lot of estate planning & probate attorneys use blue ink to help us determine that the document is an original. Original documents also often have colored jackets.  You should also check with other advisors such as CPAs, tax preparers, financial advisors, and insurance agents.  As mentioned below, at times and in certain circumstances a copy of a Will may be admitted to probate. Consider that a few companies offer digital vaulting of important documents such as Wills.

Review the Will or Trust – read it.  In Texas, the Will needs to be signed by the testator and be witnessed by two individuals above the age of 14.  Don’t assume the Will is valid or invalid.  Don’t assume that because its old its invalid.  Don’t assume that because it was prepared by an online company that it’s valid.

Generally, the original Will is admitted to probate, meaning filed with the court and retained with the court file.  However, in certain circumstances, a copy of a Will can be probated. Note, Texas also recognizes the existence of a “Holographic Will” – this Will needs to be “entirely” in the handwriting of a testator and signed.  Just signing a typed document doesn’t count.  Once you locate the Will you should keep it safe because your probate attorney will need to review it at the initial meeting.  You will need a probate attorney.  You cannot represent yourself in a Texas probate.

Another tip is to keep beneficiaries informed. There is no formal requirement to make a Will public to the beneficiaries by “reading” a Will in Texas.  However, there is a requirement that the beneficiaries be furnished with a copy of the Will.  Your probate attorney will take care of that and other legal requirements.

As always, check with your attorney to decide which method of estate administration is right in your particular circumstance.  It could save you time and money.

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Filing out an out-of-hospital “Do Not Resuscitate” form for your loved one is part of bringing in hospice to provide  extra care.  When hospice comes in curative care stops and comfort care begins.  This is not an easy task to undertake for a loved one.

Many hold off signing an out of hospital do not resuscitate form because as someone goes down a path with no off-ramps, there could be times when resuscitation makes sense. Then there comes that day when you just need to accept those times are past; that if we have not reached the end, we can see it from here.

Advanced directives are designed to provide both guidance and comfort for those around someone who is nearing death, not to mention fulfilling the wishes of the one dying.  Without having real conversations about this issue, you might not have that comfort.  When you make a decision that basically accepts death as opposed to hope for life, it is hard, no matter how prepared for it you think you are.  You come to realize this in conversations with others, particularly where maybe not all family members are accepting of the finality.

Most of us have an extended family and most of them are not “on the ground” with us the last few months are days we live.  It is important that when the decision about the end of life is made, all of the close family is on board.  Some extended family may not be, but , it is none of their business. Respect and courtesy says you inform them, but when it comes down the decision time, it’s up to the person legally designated to make that decision. Talk to whomever you want, but in the end, it will be who you choose to share information that matters.  That is why it is important to really talk about the end of life when everyone is healthy and sound of mind. Such a conversation will provide a lasting memory and hopefully comfort.

I can not tell you how many unbilled hours this sweet lady spent with families, holding their hands and guiding them.  These memories came back to me reading her husband’s letter on this challenging time of life.

During these conversations you must be very clear with each other about what you want.  For instance, I have had many clients recount when a loved one had a feeding tube installed and that person had no hope of recovery. Often followed by the statement “if you stick one of those down my throat, I will come back and haunt you.”

When one is suffering from something like frontal temporal dementia, which can impact swallowing at some point, just remembering those conversations gives comfort as you are making that particular decision.

When you have these conversations, sitting at the kitchen table or on the patio, you are not thinking about the time you will have to make decisions about life or death. Most believe they will live long lives then fall over dead without a lot of complications.  However, life does not turn out that way.

This one hit close to home because my co-worker was such a sweet lady.  It reminded me of my father’s journey at the end.  Help your loved ones by communicating and making the decisions for them and then consult with an attorney to help you.  These documents are very important and you cannot afford to leave an I un-dotted or a T un-crossed.

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Another common thought is that I can just do this myself.  With the internet comes a vast amount of information and tools.  However, a person may not practice law in the State of Texas unless they are licensed by the State Bar of Texas per Section 81.102 of the Texas Government Code.  In fact, the unauthorized practice of law is prohibited by Section 81.106 of the Texas Government Code.  There will always be the shadetree “lawyer” who is going to do it himself or herself.  Most of these homegrown documents or instruments end up creating problems that cost more in the long run.

While the traditional tools work very well at accomplishing their designated tasks, you might be surprised to learn that they are not the only tools available for estate planning.  Depending on your particular assets and desires, then the use of a limited partnership, limited liability company, corporation may be right for the situation.

All of the business entities mentioned above are common when a business is owned by different individuals.  While the primary purpose for forming one of these business entities is for liability protection, they also provide for a means to manage the business and eventually shift ownership.

Limited partnerships have general and limited partners, the general partner(s) are responsible for management and decision making.  The limited partners are investors or owners with no management or decision making authority.

Limited liability companies and corporations have either membership holders or shareholders.  Typically the membership/shareholder(s) elect the officers who are responsible for management or decision making.  Thus, the membership/shareholder(s) with the greater number of membership interests or shares control.

The interests in all of these forms of business entities are something that can be transferred over time, therefore making a perfect vehicle for parents or grandparents to maintain control over assets owned by the business entity until they pass away or are ready to shift the majority of the ownership over to the next generation for control.  An additional benefit is that the family also has liability protection. So, using a family owned ranch/farm for example, if one family member is sued or found liable in some accident, then the assets of the other family members in ranching/farming business with them are not susceptible to being taken.  Another benefit is that incidents such as incapacity, death or divorce, can be addressed in the governing documents.  This means that should one of these events occur, there is a plan for how the property owned by the business entity is transferred.

If you are thinking of working on your estate plan, then perhaps one of these business entities is right for you.  Or maybe you are a candidate for a more traditional plan.  In either case, you should sit down with an attorney familiar with traditional plans and business entities to find out what estate plan is best for your needs.

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Planning for the future can be overwhelming, but creating a care plan is one place to start for a family dealing with a member who has a disability.  Your loved one might qualify for local or federal benefits and you might be able to save for their needs in a tax-advantaged ABLE account.  For long-term planning, you might want to consider a trust for an individual with special needs.  When you have a family member with special needs, you think about so many things all at once that future planning often gets shunted aside in favor of getting through today. But most of the challenges you face are not temporary. So when you are ready, you might consider thinking through the whole life cycle of help that is ahead of you.

A good test for when you need to do advanced financial planning for an individual with special needs is if you anticipate them needing assistance caring for themselves through adulthood.  When you determine the severity of the need, you can then figure out what level of local and federal benefits are involved.

Individuals lose eligibility to certain government benefits if they have more than $2,000 in countable resources ($3,000, if married), according to the Social Security Administration.  But by saving in an ABLE account, some families can help shield contributions from that countable-resources limit. What’s more, after-tax contributions to these accounts can grow tax-deferred, and if withdrawals are used for qualified disability expenses, which includes but is not limited to rent, food, transportation, education and employment training, health care, and personal support services, any earnings on such distributions will be federal income tax-free. These accounts don’t make sense for everyone, so consult with a financial advisor to see if it is a good strategy for you.

It’s important to know that ABLE accounts do have an annual contribution limit.  In 2025, the limit is $19,000 from all contributors in aggregate.  However, the ABLE to Work provision of the Tax Cuts and Jobs Act of 2017 allows ABLE account owners who can work to save an additional amount equal to the lesser of their compensation for the taxable year, or an amount equal to the federal poverty level, which is $15,650 per single-person household in 2025.  Additionally, if the total assets in the ABLE account exceed $100,000, Social Security for the person with disabilities may be suspended.

It can be hard for families to look far down the road and think about what happens when primary caregivers are no longer able to care for their loved one, but setting up for the future can prevent mistakes later on that could negatively impact benefits and cause conflict.

For instance, it may not be a good idea to list a person with special needs as the beneficiary on a parent’s financial and retirement accounts. If the assets go to the child, that could interfere with their ability to receive Social Security income for disability benefits.

There are several types of trusts that many families establish for the benefit of individuals with special needs. One of the most common is a third-party special needs trust, which is created by someone who wants to leave money for a dependent with special needs but doesn’t want that person to lose out on government benefits. The trust can be established by a Will or created during the benefactor’s lifetime. The creators of the trust appoint a trustee who has discretion over when and how funds are distributed. The trustee cannot distribute money directly to the dependent, but they can pay for certain items and services not covered by the dependent’s monthly Supplemental Security Income (SSI) for disability. Upon the death of the dependent, whatever assets are left in the trust can be distributed according to the creator’s wishes as specified in the terms of the trust.  A third-party special needs trust can be used in conjunction with an ABLE account, so families needn’t choose one or the other.

All estate plans need to evolve over time to keep pace with changes in people’s lives and financial situations. When your family is dealing with an individual who has special needs or disabilities, it is even more important to include them in your plans.  To make sure your plan stays current, review it every 3 to 5 years, or whenever your life or your family changes in a major way. That way you can be confident that your loved ones will be cared for when you’re no longer here to look after them financially.

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Planning for the future can be overwhelming, but creating a care plan is one place to start for a family dealing with a member who has a special need or disability.  Your loved one might qualify for local or federal benefits and you might be able to save for their needs in a tax-advantaged ABLE account.

When you have a family member with special needs, you think about so many things all at once that future planning often gets shunted aside in favor of getting through today. But most of the challenges you face are not temporary. So when you are ready, you might consider thinking through the whole life cycle of help that is ahead of you.

A good test for when you need to do advanced financial planning for an individual with special needs is if you anticipate them needing assistance caring for themselves through adulthood. When you determine the severity of the need, you can then figure out what level of local and federal benefits are involved. For long-term planning, many familes consider a trust for an individual with special needs or a disability.

It can be hard for families to look far down the road and think about what happens when primary caregivers are no longer able to care for their loved one, but setting up for the future can prevent mistakes later on that could negatively impact benefits and cause conflict.

For instance, it may not be a good idea to list a person with special needs as the beneficiary on a parent’s financial and retirement accounts. If the assets go to the child, that could interfere with their ability to receive Social Security income for disability benefits.

There are several types of trusts that many families establish for the benefit of individuals with special needs. One of the most common is a third-party special needs trust, which is created by someone who wants to leave money for a dependent with special needs but doesn’t want that person to lose out on government benefits. The trust can be established by a Will or created during the benefactor’s lifetime. The creators of the trust appoint a trustee who has discretion over when and how funds are distributed. The trustee cannot distribute money directly to the dependent, but they can pay for certain items and services not covered by the dependent’s monthly Supplemental Security Income (SSI) for disability. Upon the death of the dependent, whatever assets are left in the trust can be distributed according to the creator’s wishes as specified in the terms of the trust.

All estate plans need to evolve over time to keep pace with changes in people’s lives and financial situations. Each of these types of trusts come with their own benefits and limitations. Whether a special needs trust is an appropriate solution and, if so, which type is best suited for your particular situation and that of your loved one, is best discussed with an experienced attorney. And no matter which type you choose, try to build some flexibility into your plan. To make sure your plan stays current, review it every 3 to 5 years, or whenever your life or your family changes in a major way. That way you can be confident that your loved ones will be cared for when you’re no longer here to look after them financially.

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Of course, Texas is also home to many people who’ve crossed the national border, traveling from abroad and making the Lone Star State their new home. The same goes for these proud ex-patriots: you need to take a long, hard look at your existing estate plans in a new jurisdiction.

The Wall Street Journal recently featured one American family’s struggle after their father was killed in a terrorist attack while living in Israel. Estate planning emerged as one of their chief concerns. To that end, the Journal shares the following advice:

Estate planning done in one country isn’t always recognized in another.

Even if the plan is recognized, it might be interpreted or executed differently than expected.

Make sure your healthcare directives and powers of attorney comply with both U.S. federal regulations and the laws of Texas.

Be sure you understand the tax liabilities that might apply in each country (and know which countries will take priority).

Never assume the validity of any of your documents or provisions after a move. Confirm with a professional instead.

Your Will should be reviewed periodically and the appropriate adjustments made.  Some other factors to consider that make dictate reviewing your Will and estate plan:

• Events that automatically revoke a Will: In most states certain actions on your part automatically revoke your Will.  The specific actions vary from state to state.  Examples may include marriage and the birth or adoption of a child.  Other actions, such as divorce, can cause property left to a former spouse to pass as though your former spouse predeceased you, which may or may not be what you intended.  With every major life change, you should review your Will and consult your local attorney to see if a new Will or other changes are required.

• Marriage, divorce or death of a spouse: Marriage brings about legal relationships that can revoke or conflict with the terms of a Will made prior to the marriage.  The end of a marriage requires a fresh look at your Will and, most likely, will lead you to designate different beneficiaries.

• Birth or adoption of a child: Although some states may automatically revoke your Will at the birth or adoption of a child, others may have laws that offer safeguards for children born after your Will was made.  You’ll want to make sure that your Will reflects your wishes for how your property is distributed among your offspring.  On the subject of offspring; you may also want to revise your Will when the grandchildren come along.

• Changed status of a beneficiary:  Children grow up and get married (or divorced).  A child or other beneficiary may become sick or disabled or may die.  Events in the lives of your loved ones can have an impact on what you want to leave your beneficiaries and how you leave it.

• Changes in your assets or asset value: Over the years your wealth is likely to increase.  You may have acquired assets (i.e., an investment portfolio, a business, valuable collectibles) that you did not have when you made your Will.  You may have sold an asset for which you named a beneficiary when you originally made your Will. In other words, your personal financial picture is constantly changing, and your Will should be updated accordingly.

• Retirement: Major changes in your life and your financial holdings occur at retirement.  You may receive a lump sum distribution from a company retirement plan, sell the family home and move to a smaller residence.  Put Will review on your retirement planning checklist.

• Changed tax laws: Income, inheritance, estate, gift and generation skipping tax rules are revamped regularly.  Failure to make the appropriate adjustments to your Will may mean missing tax saving opportunities.

If you are new to Texas, or even if you’ve been here a while but haven’t dusted off your Wills and trusts since relocating, hiring an attorney to review and revise your estate planning documents can help you ensure that the technical formalities of Texas law are followed and that your gifts are clear and easily understood.  Spending a few dollars now will save your family and loved ones from spending more later.  Not to mention the confusion and grief  that will be avoided.

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Your Estate Planning Checklist for the Fall:

1. Draft or Review your Last Will and Testament and/or Trust

The first step on your fall estate planning checklist is to review your will. If you do not have a Will, it is time to draft a Will. Every adult can benefit from a clear, professionally-drafted Will. You should review your Will on a regular basis. You may also want to set up an alternative estate planning vehicle, such as a living trust. Living trusts (and other types of trusts) are an effective estate planning tool for many families, but may not be necessary in all cases.  If you have any questions about whether or not a trust is the right option for your family, an experienced estate planning attorney can help.

2. Make Sure Your Beneficiary Designations are Up to Date

It is imperative that you update your beneficiary designations on a regular basis. Properly assigned beneficiary designations allow for the smooth transferring of assets/property. Do you know who the beneficiaries are on your 401(k) or IRA account?  If not, check to make sure. In too many cases, people forget to update their beneficiaries to account for changing circumstances.

3. Review your Texas specific Power of Attorney (POA) and Health Care Documents

Estate planning is about more than just deciding who gets what.  Your estate plan should protect you in the event that you are traveling, severely injured, fall ill, or otherwise become incapacitated. Check to confirm that your plan provides adequate protection.  Texas has very specific power of attorney or other estate planning documents, you may want:

A statutory durable power of attorney;

A special power of attorney;

A health care power of attorney with a HIPAA Release.

A declaration of guardian

A directive to physicians and family

A disposition of remains document

4. Check Your Life Insurance Coverage

Dealing with the loss of a loved one is never easy—especially when it is unexpected.  Life insurance is a valuable resource. It will provide your family members with much needed financial support in their time of need.  If you have dependents, you can benefit from the protection provided by life insurance. Make sure you review your coverage to ensure it meets your family’s needs.

Take a few minutes this holiday season to talk to your family and make sure they are up to date on the important details.  A brief conversation could save them a lot of grief down the road.  If you’d like to learn more about estate planning, call an experienced estate planning attorney to schedule a time to sit down and talk.

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In this week’s Column, I will provide 3 tips for caring for a loved one with Alzheimer’s.

Create a Safe Environment for your loved one with Alzheimer’s

During the early stages of Alzheimer’s disease, your loved one may be able to continue living on their own. Even then, it’s important to keep a very close watch on them and be aware of when that begins to change.

As Alzheimer’s progresses, you should take precautions around the home to keep your loved one safe from falls. You may need to remove obstacles around the home and install ramps to make it easier for the elderly person to get around.

You may also want to install locks on substances like alcohol and things like guns that can be dangerous to your loved one. Think about fire safety as well.

Hot water is another potential danger. As Alzheimer’s progresses, you may need to lower the thermostat so that the water cannot get as hot and potentially burn the senior.

Keep Frustration to a Minimum

When your loved one is diagnosed with Alzheimer’s disease, this is often coupled with a lot of frustration. A person with Alzheimer’s disease can experience frustration with forgetting to do things they were once able to do. They experience frustration because they struggle to follow and understand tasks and communication.

Frustration can also come from loss of independence. It is important to recognize these frustrations and take steps to reduce the frustration.

Provide your loved one with choices whenever possible. Allow your loved one to help with tasks they are capable of, even if it takes them longer that it may take you, or longer than they were able to do it before their diagnosis. Make directions and requests simple.

When your loved one needs to focus, eliminate distractions. Create a calm environment. Be patient with your loved one and take time to allow them to do tasks.

Work at Communication with your loved one with Alzheimer’s

Communication often becomes difficult when an elderly loved one has Alzheimer’s disease. This is an area that takes patience. When communicating with your loved one, they may get discouraged if they can’t understand you or you can’t understand them. Always maintain eye contact with your loved one when communicating. Keep communication simple and to the point, but positive.

When your loved one is attempting to communicate with you, be sure to allow them to talk. Be careful not to interrupt or try to complete their sentences. This can add more frustration. Keep conversations going with your loved one as long as possible by encouraging them and truly listening to concerns.

Use physical touch, such as holding a hand or touching a shoulder, to communicate with your loved one. Don’t take outbursts personally. The illness causes you loved one to do and say things they may not normally do or say. Always be aware of your tone and keep it kind.

Alzheimer’s is a disease with many varying characteristics.  It can wreak havoc on the person our loved one once was.  Caring for a loved one with Alzheimer’s can be frustrating and difficult.  However, patience is the overarching quality that a caregiver must possess to deal with an elderly person with Alzheimer’s disease in a loving and positive manner.

Consulting with professionals who understand the Elder Law and diseases like Alzheimer’s and Dementia will provide peace of mind, knowing that are developing the best plan possible to provide for your loved one’s care.

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