Lovegrove, Christin P, ATY

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Lovegrove, Christin P, ATY

Child Support
Iris A. Doksansky v. Norwest Bank Nebraska, N.A. 260 Neb. 100 (2000). Discretionary Support Trust - attempt to garnish trust to pay son’s child support. Held child support due by son was not part of the support to be provided to son therefore not a Medicaid resource. Look to support mandate in trust to determine if the discretionary trust is a support trust. Same trust: Iris A. Smith v. Richard D. Smith, 246 Neb. 193 (1994), "We find that In re Will of Sullivan 144 Neb. 36, 12 N.W.2d 148 (1943) does not stand for the proposition that in all cases the dependents of a beneficiary of a discretionary support trust can compel a trustee to make payments for their benefit. We interpret the case to mean that the trustee of a discretionary support trust can be compelled to carry out the purposes of the trust in good faith."

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Lovegrove Christian P Attorney At Law

Christian P Lovegrove Attorney at Law

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http://hlo-geneva.com

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Attorneys, Business Law Attorneys, Child Custody Attorneys, Estate Planning, Probate, & Living Trusts, Family Law Attorneys, Landlord & Tenant Attorneys, Tax Attorneys, Trust Companies, Wills, Trusts & Estate Planning Attorneys

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Phone: (402) 759-3122

Address: 179 N 9th St, Geneva, NE 68361

Website: http://hlo-geneva.com

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Lovegrove, Christin P, ATY

Child Support
Iris A. Doksansky v. Norwest Bank Nebraska, N.A. 260 Neb. 100 (2000). Discretionary Support Trust - attempt to garnish trust to pay son’s child support. Held child support due by son was not part of the support to be provided to son therefore not a Medicaid resource. Look to support mandate in trust to determine if the discretionary trust is a support trust. Same trust: Iris A. Smith v. Richard D. Smith, 246 Neb. 193 (1994), "We find that In re Will of Sullivan 144 Neb. 36, 12 N.W.2d 148 (1943) does not stand for the proposition that in all cases the dependents of a beneficiary of a discretionary support trust can compel a trustee to make payments for their benefit. We interpret the case to mean that the trustee of a discretionary support trust can be compelled to carry out the purposes of the trust in good faith."

Business and Corporate Law

Limited Liability Companies

Landlord-Tenant Disputes
As stated in Johnson v. Siedel, 178 Iowa 244, 159 N.W. 677, 678: "The authorities seem to hold that, without a special provision in the lease or by statute, rents are not apportioned in respect to time, so that the person who owns the reversion on the date the rent becomes due, is entitled to the entire rental matured that day. 1 Tiffany on Landlord and Tenant, § 176; 2 McAdam on Landlord and Tenant [4th Ed.], § 291; 24 Cyc. 1185; Russell v. Fabyan, 28 N.H. 543, 61 Am.Dec. 629." See, also, 33 Am.Jur., Life Estates, Remainders, Etc., § 309, p. 813, § 310, p. 816, § 311, p. 816. As stated in 33 Am.Jur., Life Estates, Remainders, Etc., § 309, p. 813: "The general rule followed in the absence of contrary statute and in the absence of an intention in favor of apportionment appearing from the will or other instrument under consideration is that income consisting of rent money is not apportionable as between persons successively entitled, where the right of one person ends and that of another begins during a rent period."

Trusts and Estates

Estate Planning
Frank has served on a variety of committees with the Nebraska Bar Association, including serving as Chairman of both the Law Office Management section and the Real Estate, Trust, and Probate section. He has written, lectured and served as co-chairman of nearly 30 seminars, and he was chairman of two of the Probate System and two of the Trust System seminars which included drafting and editing practice manuals that are the standards of practice in Nebraska. He is known for practical nuts and bolts lectures with automated forms, lecturing on probate, inheritance tax, trusts, and estate planning topics.
Wills
ACTEC is a professional organization with about 2,700 members. Fellows are selected on the basis of professional reputation, ability in trusts and estates, and having made substantial contributions to these areas through lecturing, teaching, writing and bar association activities. Fellows must be skilled and experienced on preparation and administration of wills and trusts, estate planning, probate procedure, and trust and tax laws.
Trusts
Ronald D. Boruch v. NDHHS, 11 Neb. App. 713 (2003). November 6, 1993 irrevocable trust - use and possession of real estate and annual income for life. History of Medicaid trust resources was reviewed. If one creates an irrevocable trust after June 9, 1993 with own funds and is a trust beneficiary or can benefit under any circumstances the trust corpus is counted in the determination of Medicaid eligibility. Any circumstance test trumps need to use look back period.
Probate

Tax Law
For estates well in excess of $5.12 million, a mega-gift may be prudent as long as the lost stepped up basis is not an issue. There is little to lose and a remote possibility of a great reward. Estates under $5.12 million should carefully weigh the advantages of making a mega-gift in 2012 and estates under $3.5 million should be cautious of whether the advantages of 2012 mega gift is warranted. Such analysis is by individual worth and a couple’s worth must be separated, as each has their own unified credit, in effect doubling the tax free estate tax planning opportunities. The probability of the unused unified credit to be used upon the death of a surviving spouse will expire the end of 2012 under current law.

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