HIPAA Overview - Part I

Why are HIPAA Waivers important to estate planning? And what is HIPAA? In today's video, part 1 of a 2 part series, we take a look the Health Information Portability and Accountability Act of 1996 and explore that broad question, "what is HIPAA", how it is structured, and what are the three core rules that comprise HIPAA.

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ABLE Accounts - Part II

ABLE Accounts are a useful and easy way to make sure certain assets are not counted as available for purposes of Medical Assistance (Medicaid) and SSI eligibility. In today's video, part 2 of a 2-part series, we look at the limitations of the ABLE Account: Limitations to annual contributions, limitations to maximum assets in the account, and limitations to withdrawing from the ABLE Account.

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ABLE Accounts - Part I

Disability asset protection is not only restricted to Special Needs Trusts and Supplemental Needs Trusts (a/k/a Third Party Special Needs Trusts). In today's video we look at an alternative or additional vehicle for disability asset protection: the ABLE Account. In this part 1 of a 2 part series, we explore what is an ABLE Account and who can own and open one.

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Estate of Tomczik

In today's video we look at a very interesting case out of the Minnesota Court of Appeals called the Estate of Tomczik. In that case the will devised the estate to the decedent's wife, then if she didn't survive the decedent, then half of the estate goes to her heirs. But what if the decedent and wife divorced and the wife is presumed deceased - do her heirs still inherit? You might be surprised with the results.

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Accepting Trustee Appointment

When a trustee is named in a trust, they are not so much appointed as they are nominated. The nominated trustee can choose to accept the appointment or reject it. In today’s video we look at the two options: How to accept, how to reject, how to protect yourself when making that decision, and what are some of the best practices for each step of the process.

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Charitable Remainder Trusts

In today's video we look at the Charitable Remainder Trust - what they are and how they are an excellent tool for both charitable giving and for stretching an inheritance in a trust. We look at both the CRAT (Charitable Remainder Annuity Trust) and the CRUT (Charitable Remainder Unitrust) and how they are alike and different.

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Gregory Singleton
Mirror Wills

In today's video we look at "mirror wills" - wills made by a couple where the agreement is that when the first dies, all of their assets go to the survivor, and when the survivor dies, all of the assets are distributed to the couple's chosen devisees. While this is a very common strategy for married couples (or unmarried partners), it does have some inherent problems and is not right for everyone.

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Pour Over Wills

The common misconception is that if you have a Revocable Living Trust, you won't have a will. This is true and not true at the same time. In today's video we look at the Pour Over Will, an estate planning instrument that supplements a Revocable Living Trust by (1) acting as a catch-all, (2) protecting from unenforceability, and (3) establishing guardianship for minor children.

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Trusts Explained

Not many people run into trusts on a daily basis. We talk a lot about different kinds of trusts on this channel, but perhaps we've been taking for granted that everyone knows what a "trust" actually is. In today's video we talk about what a trust actually is and break down trusts into three categories: (1) Revocable Inter Vivos (living), (2) Irrevocable Inter Vivos, and (3) Irrevocable Non-Inter Vivos. Each kind of trust has characteristics that are unique to its structure and establish what kind of tool they are in estate planning and asset protection.

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Gregory Singleton
Bitcoin & Estate Planning

Bitcoin and Cryptocurrencies are relatively new, and not going anywhere. In fact, they may make up a substantial portion of some people's estate. In today's video we look at some of the issues that Bitcoin and Cryptocurrencies bring to estate planning and how to go about addressing them.

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Transfer on Death Deeds (TODD) & Pay on Death Accounts (PODA)

Revocable Living Trusts are not the only way to avoid probate. Sometimes, avoiding probate is simply a matter of reducing one's probate assets below the threshold to allow a probate alternative to be used. In today's video we look at two ways to convert probate assets into non-probate assets: the Transfer on Death Deed and the Pay on Death Account.

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Gregory Singleton
Step Up In Basis

Taxes are a fundamental part of estate planning. While not everyone's estate (or rather relatively few estates) will ever pay estate taxes, that doesn't mean taxation issues are unimportant. In today's video we look at the concept of step up in basis, and how it affects the vast majority of estates that include real estate or other select assets.

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Gregory Singleton