Assignments:LGL 225
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Module 1, Class 1: OVERVIEW OF ESTATE PLANNING AND ESTATE ADMINISTRATION Module 2: FORMS OF PROPERTY AND NONPROBATE TRANSFERS Module 3: THE LAWS OF SUCCESSION Module 5: ESTATE ADMINISTRATION |
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Wk 1
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Wk 2 January 19, 2023 |
Research and Thoughts: How can a person document and/or establish his or her domicile? Give specifics about how and by what means. Remember, a question or contest about domicile happens after a person dies, so it is important to document or establish domicile while alive. You may use the cases posted in Module 1 to learn how the courts have viewed it, but you may explore other sources as well. Make sure to cite any source you quote. List the sources you consulted for the information in your answer?
Read the case or cases assigned to you. Write a brief summary of the case and submit it before next class. You will work in breakout groups next week in class to discuss and share with the class. Your summary should include: 1. Brief summary of the case story (what happened)? 2. What issue or issues were presented in the case? 3. What did the court (or administrative committee) decide? What reasons did they state? 4. What do you think was the most compelling evidence or lack of evidence that was presented in the case?
Atty. Griev. Comm_n v. Robbins_ 463 Md. 411 | Article of the debarred lawyer D.C. Domicile case | VA Domicile case | MD Domicile case | Thorsen v. Richmond SPCA
Read before next class: Chapters 13, 15, 16
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Wk 3 January 28, 2023 |
Using 3 categories and one sub-category of property: Real Property, Tangible personal property and Intangible personal property, and intangible personal property digital assets, categorize the property items listed on the list below. Property Items to Sort Antique desk Automobile Facebook account and content Stock certificate for 100 shares of Microsoft Unimproved land in Colorado Mobile home situated on unimproved land in Colorado Bank account at Bank of America Dollar bill Collectible Coins Condominium townhouse Oil and gas rights to land in Texas Diamond ring 1/3 partnership in Historical Sites LLP, that owns 5 historic mansion homes built in the 18th and 19th centuries U.S. savings bonds issued in paper form Copyright for a book Annuity Direct Registration account for 50 shares of Walt Disney Co. Log in credentials for online credit card account access
1. Jim and Jean are married. They purchase a house. What type of Concurrent Ownership Tenancy type is best for them because it provides both for survivorship rights and some protection from creditors? 2. What Virginia Code Section authorizes this type of ownership tenancy? (cite the code section number) 3. If Jean passes away, Jim becomes the sole owner. If a few years later Jim conveys a one-half interest in the house to his daughter, what type of tenancy is created unless express language in the conveyance deed states a different kind of tenancy? [under Virginia law] 4. Fred and Teddy purchase a townhouse together. What express language in the type of tenancy must their deed state to make the property pass by operation of law between them if one of them dies. [under Virginia law] 5. Fred and Teddy sell a one-half interest in their townhouse to their friend LuLu. They do not want Lulu to inherit any of their share of the property by operation of law. What kind of tenancy or tenancies are created now?
Read Before Class 3: Chapters 14, 17
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| Wk 4 |
Life insurance in Estate Planning. Name Four kinds of life insurance policies. There are 2 parts this assignment. Complete A. and B. A. Name each type and describe its characteristics. You must include 4 different types. B. Which kind or kinds of life insurance do you think is best for each situation identified below. Why would you choose the kind(s) you suggest? Include details about each family's situation that you take into consideration to make your choice. 1. David is a stay-at-home father. He maintains a part-time business working from home as a Web page designer. His income is very limited. His wife Diane is a corporate attorney with a high income. David and Diane have 2 young children, ages 2 and 4. 2. Rita is not married, has no children. She has a fairly good income and owns her home with no mortgage. When she retires, Rita will receive a pension from her employer's retirement plan, but she has no other retirement savings. Rita wants to purchase a life insurance policy to make sure there is sufficient money to pay for her funeral costs after she dies, but she wants her investment in insurance to have value during her lifetime if she decides to cancel the insurance in the future or needs to borrow a small sum from it. 3. Big Dreams partnership has 3 member partners. The partnership wants to insure the lives of each of the partners in a sum sufficient to pay the value of a partner's interest in the business when he or she dies.
W2-B Homework | Life insurance claim form | Schwab Claim Your assignment is to fill in the Schwab beneficiary designation form and the life insurance claim form using the information provided below. Both are for same client with same beneficiary choices. For any information items (eg. addresses, SSNs, etc.) not included in the instructions, you should create your own answers. IRA Owner and Life Policy Owner and Insured: HUCK PHYNN Life insurance Policy No. 12910 IRA No. 245OMG Beneficiaries and shares to each (same for both forms): Tom Sawyer Phynn, adult son: 35% Becky Phynn Sawyer, adult daughter: 35% Mark Twain Phynn, grandson: 15% Samantha Clemmons Sawyer, granddaughter: 15% Chapters 2, 3 and 4
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| Wk 5 |
Summarize the Virginia statutory laws governing inheritance by the following potential heirs at law: Include the code section number and summary of its content 1. Adopted children 2. Nonmarital children 3. Afterborn heirs 4. Non-citizens
No Will Assignment - Barimore Balderedash Read before Next Class: Chapters 5, 6, and 7: Wills
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Wk 6 February 18, 2023 |
Will Draft One : 49/50 Due 2/23 @6:30 p.m.: Draft of Principal clauses (all except dispositive and appointing guardian and executor (naming fiduciaries) provisions) and Self-proving Affidavit (50 points) There is a Sample Will-General Provisions posted in Canvas that you may use as a template or guidance for much of this assignment. You must customize the Will to the client information below, and you must locate the self-proving affidavit in the Virginia Code and and add it to the end of the Will. Basic Client Information: Client name: TATIANA TRUHEART Domicile: LOUDOUN COUNTY, VIRGINIA Status: Married to DIEGO ALEXANDER TRUHEART Children: Tatiana and Diego have 3 children, VALENTINA TATIANA TRUHEART (daughter, age 4), ALEXANDER DIEGO TRUHEART (son, age 7), DONOVAN FREDERICO TRUHEART (son, age 10) Prepare a partial draft of a Will for Tatiana Truheart including all the administrative and other principal clauses Plus a Self-proving Affidavit. 1. You may use the Sample Will-General Provisions for the required articles and clauses, except you must find the Self-proving Affidavit in the Virginia Code to find the language for the self-proving affidavit. (Code of Virginia,, Section 64.2 is the relevant Code Section.) 2. Include Tatiana's family information either in the Introductory paragraphs/clauses (Exordium clause) or as a separate stand-alone article (naming husband and children.) 3. For this first submission, include Article Numbers where you plan to add dispositive provisions and name fiduciaries provisions, but DO NOT include any provisions. We will work on that the second week of the Wills Module. This first draft is worth 50 points. Pay very careful attention to names, spelling and content as you draft your document. A Sample Will-General provisions is available in this Module for reference and information. It includes all provisions EXCEPT the Self-Proving Affidavit that you must locate in the Virginia Code. The quality of your Will's presentation, spelling and content are extremely important to grading for this draft. Make sure you keep a copy for the second week's assignment when you will add the Dispositive and Fiduciary provisions. Chapters 8, 9, 10, 11 Carmella, you must include all the language of Articles I, VII and VIII from the general provisions template, not just the title. Much better. Only markup is at top of Self-proving affidavit where you list the state/Commonwealth and City 2 times. I crossed one out |
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Wk 7 February 25, 2023 |
Will Part Two | 46/50 Information for Dispositive Provisions (how Tatiana wants her assets distributed at her death): Tangible Personal Property: She may leave a list identifying certain items and people she wants to receive certain items. There is a Virginia Code Section specific for incorporating such document in her Will to make it a part of her Will if it the list exists when she dies. Include that provision, and incorporate by reference as specified in the code section. You must locate the code section and add it to your Will draft. Specific Bequests: Tatiana wants to leave $10,000.00 to each of her children to be held in Uniform Transfer to Minors Act (25) accounts, with her husband Diego named as Custodian for each child's account. Identify each child separately and write each child's bequest as a separate bequest. Residuary Clause: Tatiana wants to leave her residuary estate to her husband Diego, and if Diego should predecease her, she wants to leave her residuary estate to her children, in equal shares. Executor: Diego Alexander Truheart. If Diego predeceases Tatiana, she appoints her sister Phoebe LaFlemme as executor. If you did not include a provision to exempt your Executor or successor from surety bond in your prior draft of Tatiana's Will, add that provision now. Guardian of minor children: Diego will be the children's guardian if he survives Tatiana. You only need to appoint a different guardian of the person and property of their children if he does not survive Tatiana. If Diego does not survive Tatiana, she names her sister Phoebe LaFlemme as guardian of the persons and the property of her minor children. A personal representative shall not be liable for any distribution of tangible personal property to the apparent legatee under the testator's will made without actual knowledge of the existence of a written statement or list, nor shall he have any duty to recover property so distributed.
Choose 2 of the cases listed below. For each of the 2 cases you choose, Post in Discussion Board. Your post should explain briefly the case story, issues decided (can you name and describe which basis for a Will Contest applies), the court’s decision and what you think appears to be the most compelling evidence discussed. You must also comment and discuss on at least one other classmate’s posting. Feel free to ask questions of one another and make this a real Discussion. Extraordinary efforts and thorough posts, comments, discussions and questions can earn up to 3 Extra Points! All 3 cases are posted on Canvas Module 4 below this assignment: Canody v. Hamblin Parson v. Miller Williams v. Machen
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Wk 8 March 9, 2023 |
Exam: 34/35
Full Exam and Graded
When a friend or other non-relative person named to receive a bequest or devise under a Will dies before the testator, a gift to that person in the testator's Will is: A. adeemed by extinction B. a lapsed legacy C. exempt property D. adeemed by satisfaction A clarification about ademption by satisfaction: the gift must have been given to the named beneficiary during the decedent's lifetime to be satisfaction. If the item/gift was given to someone else during decedent's lifetime, it is adeemed by extinction because it is no longer in the estate when the Will is probated.
Family Tree and Heirs and Shares Your family tree is perfect and identifies all the heirs, but your shares are not right. 1/2 of estate goes to Nada and Maura's children (paternal moiety/half) and 1/2 of estate goes to Caleb's children and Reba's sister's children. Shares should be: Paternal: 1/8 each to Summer, Ralphy and Felicity, with Forrest's children Treena and Woody sharing Forrest's 1/8 (1/16 each). Maternal: Caleb, Jr., Dora, Lucky and Ducky each get 1/8
Read before Week 8 Class: Chapter 12 : Estate Administration
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Wk 9 March 23, 2023 |
Part 1 | probate tax return-Assignment | Llist of Heirs-Assignment Part 1: 50 points 1. Heirs and Shares: 10 points 2. Probate forms: Tax return and Heirs at Law list (at Virginia Courts website): 15 points 3. 2 Charts (Spreadsheet or Word listings by category, asset name and value) of Probate assets and Non-probate assets: 25 points
Much of your work is good, but I wish you had followed the Assignment instructions: You did not specify what share each of the children (heirs) receives. You submitted much of parts 2 and 3 of your project, and those will need to be done later because certain forms will be used. Your probate tx return is not correct. It should show the value of all probate assets ($990,099.), not what is left after debts and expenses are paid.
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Wk 10 April 1, 2023 |
Inventory form | ALL 25/25 Part 2 25 points Inventory: 2 5 points (Forms on Virginia Courts website): Apr 1 at 10:44pm
Because the information was unclear and the language included in the Fairfax Commissioner of Accounts, If an asset of the decedent has a designated beneficiary or otherwise passes to another individual by operation of law, it is not a probate asset and should not be reported on the Inventory. The sole exception to this rule is a jointly owned or POD bank account which must be reported in Part 2, I added the two investment accounts in Part 2.
- Carmella Iacovetta
Apr 6 at 2:55pm
Part 1 is correct. Full points. Part 2 is not part of probate estate assets. It is show creditors joint bank account assets that creditors could try to collect from if probate estate insufficient to pay all claims. Only 1 Rockford had was joint checking with Flower.
Estate of Robbins_ 57 Cal. 2d 718 Read the Case posted in Module 6 of our Canvas Classroom. Write a Case Brief including all the parts you learned in Legal Writing: Citation Facts of Case (include a summary of important facts and ruling by lower court) Issue(s) Analysis/Reasoning of Court Decision Potential for up to 8 extra credit points. Must turn in by April 6 class session time to earn credit.
Class: Chapters 18, 19 and 20 |
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Wk 11 April 8, 2023 |
FINAL-WILL-TRUST: Revised Trust per feedback: remember to add page numbers and delete last page. 73/75 You will revise the Will you wrote for Tatiana Truheart to include a Testamentary Trust for her children if her husband Diego predeceases her. Use the pertinent parts of the Sample Will with Testamentary Trust in you textbook at pages 517 through 527. [The Trust provisions being on page 522.] Specific Instructions: 1. Take the guardian of the property provisions out of your draft Will. (Keep the guardian of the person provisions.) Tatiana's sister (Phoebe La Flemme) will be named as Trustee (since trust only takes effect if Diego has passed away.) 2. In the Residuary clause where you leave all to husband Diego if he survives Tatiana and all to the children if Diego does not survive her, make sure that you add a Sentence or paragraph that specifies that if any of the children are under the age of 25 at the time of her death all the residuary estate will be held in the Trust created in Article ___ (use the article after the residuary clause.) 3. The provisions to include in your Trust are those in Article V of the Sample Will at end of your book. Article V appears on pages 522 through the top of page 525. Name the Trust the Tatiana Truheart Children's Trust. Make sure you accurately fill information needed for each provision, or make your choices where multiple options are offered. 4. In your Trustee's Powers provision include "I grant my Trustee all fiduciary powers and incorporate all powers set forth in Virginia Code Section 64.2-105 by this reference." 5. The trust terminates and distributes in equal shares to the children when the youngest one reaches age 25. Almost Perfect. The only points deduction is that you removed the entire Guardian article instead of just the "of the property" provision. You still need the guardian of the person to have physical custody of the children if they are under 18
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Wk 12 April 13, 2023 |
PDF | Instructor is Sick, no class. First and Final accounting including: Summary sheet, schedules of income/receipts, disbursements for debts and expenses and distributions to heirs | Tax Certificate Read the articles and debates you will find at the following links. Then, post your opinion of the estate tax based on what you learn from the debate information. Make your post a thoughtful analysis and opinion. Well-written, thoughtful posts can earn extra credit. In addition, comment on at least one other student's post. You will not be able to see other posts until yours is entered. Rethinking the Estate and Gift Tax Death and Taxes - All About the Estate Tax Debate You are welcome to explore the topic using additional resources after you read these three resources. Part 3: 100 points: 99/100
Estate Administration Project Part 3 - The Accounting and the Tax Certificate. Following are some detailed instructions and guidance: 1. Accounting: The accounting consists of 2 parts. The Summary of Account (found in Canvas under Estate Project Part 3) AND a separate page or pages showing your itemized list of debts and costs that you must disburse before you can calculate the distributions to the 5 children. After you have itemized the debts and expenses, you divide the remaining dollars into 5 equal shares and list the names of the heirs (the children) and how much each receives.) You must use the List of debts (posted in Canvas below the List of Assets) to determine the debts and expenses that must be paid and how much is paid for each. The filing fee information you will need can be found at the link: Fairfax Commissioner of AccountsLinks to an external site. 2. More accounting Summary guidance: Assume there are "0" receipts, "0" gains on sale, "0" adjustments and "0" losses on sales. The only lines on the summary page that you fill in are Line 1, the opening (inventory) balance, Line 6, the subtotal of all disbursements (debts and expenses paid), and Line 8 the subtotal of the dollars distributed. The account form is designed to do the arithmetic for Line 5 and Line 10. The number on Line 5 and the number on Line 10 should match. 3, There is a Sample Accounting posted in Canvas in the same place where you will find the Account form and the Tax Certificate form. Open it to see a completed Summary and Schedules. Yours is much simpler than the sample. 4. Tax Certificate is also posted in Canvas. It is a statement to the Court declaring that you have taken care of any tax returns obligations for the estate. You do not need to make any calculations. You read the form, fill it out and set it up for the Executor to sign. Sincerely, Professor Galloway Excellent! Only missing expense is the accounting fee for Commissioner. Your presentation is extremely well done, so only 1 point deducted Accounting fees can be found here
First AccountingThe filing fee for accounts filed on behalf of a Medicaid recipient is $43.00. Virginia Code § 64.2-1305. (This does not apply to the filing fee for an inventory.) For all other accounts, add Assets from Inventory (Parts 1, 2 and 5) PLUS the accounting period’s receipts (lines 2, 3, and 4 on Account Summary). Apply that sum to the schedule below:
Read before Next Class: Chapters 21, 22, 23 |
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Wk 13 April 13, 2023 |
Read before Week 12: Chapter 24
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| Wk 14 | PDF | Advanced Medical Directive | Power of Attorney for Finances and Property We have and read about and discussed topics of disability and death planning and the legal documents and decisions people make to plan and exercise some control over their own personal and financial affairs as well as end of life decisionmaking. In this Discussion Board, you will explore the topic of Death With Dignity, often referred to as Assisted Suicide or Physician Assisted Suicide. Below are links to a couple of articles discussing Pros and Cons of Assisted Suicide and a couple of links to personal stories and opinions (both pro and con). Read the articles you will find at each link to get some background and orientation to the topics. You are welcome to explore other resources in addition. Post your thoughts and opinions developed after you complete the reading. There is no right or wrong answer, but a thoughtful response that shows you completed the reading and have considered it in the context of your life view, ethics and morality is important to earning full credit. Pros and Cons of Assisted Suicide Arguments in Favor of Death with Dignity Opposition to Physican Assisted Suicide NIH Article re. Assisted Suicide It sounds like your family member was beyond capacity by the time she reached a level of illness where PAS may have been exercised It also sounds like you have experienced some of the very "horror" stories about financial exploitation.
Property Settlement Agreement--Family Settlement Agreement
Using the form provided, add information to the Statutory Advance Medical Directive for Virginia. You may use your own information (name and preferences), or you may prepare it for a client of your own creation. Be sure to read as you complete the form. Not all parts are required and you must pay attention to be accurate and thorough. Use the form below, Do not leave lines, extra spaces or instructions. Make it look like a finished document. Points will be deducted for sloppy work. Prepare a Power of Attorney for Finances and Property for yourself or for a client you may create. Be sure to carefully review each item that requires your attention and follow the instructions thoroughly and accurately. Use the form below.
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| Wk 15 | Final | PDF
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