Posted Friday, February 21, 2014 by John S. Palmer
A guardian ad litem plays an important role in a variety of legal proceedings. For example, in guardianships, a GAL must be appointed for the alleged incapacitated person to conduct an investigation and file a report with the court describing the extent… More >
Posted Monday, February 17, 2014 by John S. Palmer
Taxpayers may make only one tax-free IRA rollover per year, no matter how many IRAs he or she has, according to a January 28th decision by the U.S. Tax Court. Section 408(d) of the Internal Revenue Code generally provides that distributions from an… More >
Posted Thursday, February 13, 2014 by John S. Palmer
The IRS has formally established a simplified procedure by which taxpayers may obtain a retroactive extension of time to make a portability election. “Portability” allows a surviving spouse to reduce his or her gift and estate taxes by claiming the… More >
Posted Friday, January 31, 2014 by John S. Palmer
Washington has adopted a statutory scheme designed to protect incapacitated persons and other vulnerable adults from abuse and neglect. Formally known as the Abuse of Vulnerable Adults Act (and often referred to as the “Vulnerable Adult Protection Act”)… More >
Posted Sunday, January 26, 2014 by John S. Palmer
A third party seeking custody of a child has to overcome the law’s deference to the child’s biological parents. However in Washington that deference can be eliminated if the person seeking custody can demonstrate they have acted as the child’s de facto… More >