The “Voluntary Tax” Revisited

In 1976 Harvard Law Professor A. James Casner, an acknowledged expert in estates, told the members of the House Ways and Means Committee: “In fact, we haven’t got an estate tax, what we have, you pay an estate tax if you want to; if you don’t want to, you don’t have... read more

Dementia, intimacy, and the ability to consent

Can someone with Alzheimer’s disease or dementia consent to sexual contact with another person? What if it’s a situation involving a married couple or two persons that have engaged in a long-standing intimate relationship? Questions such have these are difficult to... read more

Planning for Your Digital Assets

The law is always going to be playing catch up to technology.  That is an often-used saying amongst attorneys, and nowhere is it more prevalent than in the area of digital assets estate planning.  In today’s world, essentially every aspect of our lives is... read more