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LAWRENCE W. KAY, P.A.
ATTORNEY, C.P.A.
NEW MEXICO BOARD CERTIFIED SPECIALIST: 1825 SAN MATEO BOULEVARD N.E.
ESTATE PLANNING, TRUSTS, PROBATE ALBUQUERQUE, N.M. 87110
B.S. degree - Mathematics - Rochester Institute of Technology, Certified Public Accountant since 1979, Law degree - University of New Mexico (1984), Member of the State Bar of New Mexico, American Institute of Certified Public Accountants, New Mexico Society of Certified Public Accountants, and New Mexico Estate Planning Council
Frequent speeches to C.P.A.’s, attorneys and other professionals, topics: Advanced Issues-Charitable Organizations, Tax Issues for Elderly Clients, Estate Planning Issues for Businesses, Charitable Remainder Trusts, Tax Issues for Charitable Organizations, IRA - Required Minimum Distribution Rules
WHAT IS ESTATE PLANNING? ESTATE PLANNING involves education and knowledge. A Will or Trust is important, but equally important is knowledge of how estates are administered at death. No one can adequately prepare for death, and post-death administration of an estate is not done correctly in many cases. The ESTATE PLANNING process is more than signing legal documents - it is also knowing the "ownership of assets" - bank accounts, brokerage accounts, homes, other real estate, life insurance, and any other items of value. "Ownership of assets" is more important than Wills or Trusts. Understanding the "ownership of assets" is the key!
Do you want to know more about Revocable Living Trusts? click here
Do you want to know more about Trusts and Probate? click here for a column by Probate Judge Merri Rudd.
Do you want information about estate (death) taxes? click here
Do you want to read about actual court cases involving estate planning? click here
Do you want a form you can use for leaving your personal household items at death? click here
Do you want to see materials from a September 4, 2003 seminar concerning some different types of trusts used for income and estate tax purposes (QDOT's, QPRT's, QSST's, GRAT's, GRUT's and GRIT's)? click here
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