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Settlement Agreement Does Not Include the Contents of the Grain Bin

Sometimes court decisions make you say “huh?” In March 2019, the Iowa Court of Appeals made an interesting determination in the Estate of Newhall decision. A brother and sister had been in court for many years regarding...more

Proposed Tax Reform Regulations: Application of Section 199A to Estates, Trusts, and Beneficiaries

This update covers the proposed Treasury regulations associated with the new IRS Code 199A as it relates to estates, trusts, and beneficiaries. An overview of Section 199A can be found here....more

Handling Decedent's Property by Affidavit

In March 2018, Governor Reynolds signed HF 2125 into law, with effective date, July 1, 2018. This law increases the limit of personal property that can be transferred after death using an affidavit....more

Checking and Double-Checking Beneficiary Designations

When it comes to your estate plan, ensuring appropriate beneficiary designations is just as important, if not more important, than your will. When you start a job, open a retirement account, or take out a new life insurance...more

Tax Law Blog: Health Savings Accounts: Beneficiaries and Taxes

As high deductible health insurance plans become more prevalent, so do health savings accounts (HSAs). While most participants are aware of the tax implications of an HSA during life (contributions are deductible from gross...more

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