Law Office of Richard M. Lipsman

Trusts and Estates

Per Capita and Per Stirpes
Suppose that an intestate is survived by three children and no grandchildren. Who inherits the intestate's net estate? How much does each person get? For most people, the answer is easy and obvious. Each child takes one-third of the intestate's net estate. More...
Trust Elements - Trust Property - II
A trust has five main elements. First, a settlor transfers some or all of his or her property. Second, the property transferred by the settlor is designated trust property. Third, the trust property designated by the settlor is transferred with the settlor's intent that it be managed by another. Fourth, the trust property designated by the settlor is transferred for management by a trustee. Fifth, the trust property designated by the settlor is managed by a trustee for the benefit of a beneficiary. More...
Executors -- Settling the Assets
As executor, your first step in settling the decedent's estate is to find all of the decedent's assets. You must then figure out which assets belonged solely to the decedent so that you can protect them until they can be distributed either according to the decedent's will or state intestacy laws. Finding such assets can be a challenge. More...
Limited Inheritance in Unusual Circumstances
State statutes of descent and distribution are usually supplemented by other statutes or court rulings that limit or prohibit inheritance in unusual circumstances. This article discusses some of those unusual circumstances. More...
Hilton on Charity
A remarkable statement about the nature of charity entered the public domain after hotel chain founder Conrad N. Hilton died on January 3, 1979, in Santa Monica, California. As the founder and head of Hilton hotels, Mr. Hilton was a very financially-rich man. A portion of his will revealed that he had begun to measure the riches of a man or woman in other ways. In his will, Mr. Hilton bequeathed property to the Conrad N. Hilton Foundation. He also described the nature of charity as follows. More...

Areas of Practice

  • Federal and International Taxation Civil Trial Practice in all State and Federal Courts General Practice

Contact Us

Contact Us

* required

  1. *
  2. *
  3.  
  4. *
  5. *

This web site is designed for general information only. The information presented at this site should not be construed to be formal legal advice nor the formation of a lawyer/client relationship. Lipsman, Richard M., Law Office of website is powered by LexisNexis® Martindale-Hubbell®. || Sitemap