Monthly Archives: January 2012

As an estate planning paralegal, I’ve discovered that many folks erroneously believe that the safest place to store valuable items is in a bank safe deposit box.  This is because they think that banks have the best 24 hour security … Continue reading →

As a part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, P.L. 111-312 (124 Stat. 3302) (the “2010 Tax Act”) and corresponding changes to the Internal Revenue Code (the “Code”), surviving spouses may elect to … Continue reading →