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New Practice Information
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Essential Rules for the Deponent
You need to prepare your client for a deposition. Preparation is the key to successfully reconstructing what did or did not happen in the case. How many rules are there for a witness in a deposition? What are the essential dos and don'ts for the deponent? Don't head into your next deposition without reviewing the essential rules.
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Individual Responsibilities
To be effective in decision-making and oversight activities, a director must understand the corporation's operations, including its areas of business and the competitive environment in which it operates. This knowledge enables the director to evaluate independently corporate and senior management performance, to provide strategic guidance, to work with management and other directors in developing and evaluating corporate objectives and strategic plans, and to challenge, support, and compensate management as warranted.
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Keys to Tax Planning
Tax planning is a major part of most estate planning, and one of the first steps in tax planning is to identify those tax decisions or options that may be useful to the client. In compiling a list of possible recommendations, consider the following suggestions.
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Can One Partner Be the Dependent of the Other?
Even without a formal written agreement, lesbian and gay couples must be cautious when setting up their household. With life insurance, each will initially own his policy and then assign it to the other and have that person become responsible for all premiums. This is necessary if the parties cannot establish an insurable interest in their partner's life. Doing so removes the proceeds from the insured's estate. For one partner to claim the other as dependent, there are five claims to be met.
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Computer Forensics Practice
In our electronically driven society, there are many reasons for undertaking computer forensic work. From matters involving criminal complaints, through misappropriation issues, to family court matters, computer forensics is a forensic science that can make a difference in a growing range of cases. Regardless of the specific nature of your case, it is important for counsel to understand the nature of the computer forensic process. Failure to follow a documented process can call the work into question. And by understanding the process, counsel can determine how to use it more effectively and efficiently in support of their cases.
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ABA Publishing Practice Essentials - Articles 
Now you can have instant access to articles previously available only to members of certain ABA entities. Articles from Litigation, Probate & Property, The SciTech Lawyer, and Experience are available as searchable PDF downloads.
View the list of available article titles »
Continuing Legal Education
This audio program consists of an overview of the estate tax, gift tax, and generation-skipping transfer tax systems. In particular, this program focuses on fundamental estate planning concepts such as: planning with your client's applicable exclusion amount, computing gross and taxable estates, utilizing marital and charitable deductions, implementing annual exclusion gifts, and understanding generation-skipping transfer tax transfers. In addition, the program addresses recent proposals for estate tax reform providing both a solid framework for junior practitioners and an excellent review for senior practitioners.
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As baby boomers rapidly approach retirement age, their ability to retire comfortably may depend on decisions they make in the next few years. The rules on distributions from individual retirement accounts (IRAs) and employer sponsored retirement plans are complex and it's easy for clients to be confused about their options. In addition to trying to determine if they have sufficient income, clients also must navigate the income and estate tax rules for retirement plans.
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Since most legal standards are based on the marital contract, unmarried couples, same sex or otherwise, are not afforded the same rights and protections as married couples. From such issues as employee benefits and housing rights, to the challenge of just having a relationship recognized, unmarried couples face an uphill battle. The increase in unmarried couples makes it more likely that estate planners will represent one or both partners. What challenges/problems face this growing aspect of the population? Which estate planning strategies are most suitable for such clients? How can domestic partners provide for one another contractually in the event of death or break-up?
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The ABA Book Briefs Podcast
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The ABA Book Briefs Podcast is a series of audio interviews, discussions, and readings from ABA Books. Our Feature Podcasts are about 10 - 15 minutes in length and come out once a month. Occasionally we offer Special Podcasts. You can listen to each podcast individually or you can subscribe to receive them automatically when they are released.
Listen to Other Author Interviews or Subscribe »
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Review of Estate Tax, Gift Tax & GST Tax
How to Avoid the Top 10 Retirement Distribution Disasters
