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	<title>Cost-Effective, Creative, &#60;br&#62;Common-Sense Legal Council℠</title>
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		<title>Mom Always Loved You Best</title>
		<link>http://www.halpernlawoffice.com/archives/272</link>
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		<pubDate>Sat, 31 Mar 2012 20:28:49 +0000</pubDate>
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		<description><![CDATA[When creating an estate plan most people are determined to treat all their children equally. However, in some cases there are legitimate reasons to leave a disproportionate share of one’s wealth to one child. For example, one child may be better able to support herself as a surgeon when compared with her schoolteacher sibling. Proceeding [...]]]></description>
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		<title>The Perfect ($5 Million Gift-Tax Break) Storm</title>
		<link>http://www.halpernlawoffice.com/archives/270</link>
		<comments>http://www.halpernlawoffice.com/archives/270#comments</comments>
		<pubDate>Thu, 15 Dec 2011 20:28:22 +0000</pubDate>
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		<description><![CDATA[The 2010 Tax Relief Act (“2010 TRA”) modified the federal gift-tax law for 2011 and 2012. The 2010 TRA created a $5 million gift tax exclusion for individuals and $10 million gift tax exclusion for couples. Gifts made during a parent’s lifetime enable the parent to transfer assets such as cash, real estate, stocks, or [...]]]></description>
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		<title>How Do the Wealthy View Inherited Wealth?</title>
		<link>http://www.halpernlawoffice.com/archives/267</link>
		<comments>http://www.halpernlawoffice.com/archives/267#comments</comments>
		<pubDate>Sat, 01 Oct 2011 20:26:34 +0000</pubDate>
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		<guid isPermaLink="false">http://www.halpernlawoffice.com/?p=267</guid>
		<description><![CDATA[A recent Barclays Wealth study of 2,000 high net worth individuals reveals interesting findings that warrant consideration by all of us when thinking about our estate plan beneficiaries. The survey found that there is a stronger correlation between wealth and happiness when the wealth is earned rather than inherited. Also, people who inherit their wealth [...]]]></description>
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		<title>Recent Medical Discoveries May Affect Your Living Will</title>
		<link>http://www.halpernlawoffice.com/archives/177</link>
		<comments>http://www.halpernlawoffice.com/archives/177#comments</comments>
		<pubDate>Tue, 05 Jul 2011 17:20:31 +0000</pubDate>
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		<guid isPermaLink="false">http://www.halpernlawoffice.com/wphome/?p=177</guid>
		<description><![CDATA[Most of my estate planning clients sign a Living Will to avoid the type of circumstances Terri Schiavo and her family were subjected to after she suffered a heart attack and brain damage that left her in a permanent vegetative state. For 15 years during extensive state and federal court battles between family members, Terri [...]]]></description>
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		<title>Protect Your Beneficiaries With a Special Needs Trust</title>
		<link>http://www.halpernlawoffice.com/archives/182</link>
		<comments>http://www.halpernlawoffice.com/archives/182#comments</comments>
		<pubDate>Tue, 01 Feb 2011 17:24:44 +0000</pubDate>
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		<description><![CDATA[If you are considering leaving money to a disabled family member or friend it is important to do this properly so as not to disqualify the beneficiary from receiving existing or future governmental benefits such as Supplemental Security Income (SSI) and Medi-Cal. Rather than making a bequest directly to the beneficiary your gift should be [...]]]></description>
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		<title>Immunize Retirement Accounts from Beneficiaries’ Affluenza</title>
		<link>http://www.halpernlawoffice.com/archives/148</link>
		<comments>http://www.halpernlawoffice.com/archives/148#comments</comments>
		<pubDate>Thu, 05 Aug 2010 16:14:21 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<guid isPermaLink="false">http://www.halpernlawoffice.com/wphome/?p=148</guid>
		<description><![CDATA[Many people give considerable thought to the criteria that will govern the distribution of trust assets to their beneficiaries. The purpose of such criteria is to ensure that an inheritance will enhance the beneficiary’s life without destroying their initiative by transforming them into a trust fund kid. However, because IRA and other retirement accounts are [...]]]></description>
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		<title>How to Protect Your Beneficiaries’ Inheritance</title>
		<link>http://www.halpernlawoffice.com/archives/175</link>
		<comments>http://www.halpernlawoffice.com/archives/175#comments</comments>
		<pubDate>Fri, 05 Feb 2010 17:16:40 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<guid isPermaLink="false">http://www.halpernlawoffice.com/wphome/?p=175</guid>
		<description><![CDATA[An estate planning trust contains language that controls the distribution of trust assets to trust beneficiaries. This language can provide that the beneficiaries receive their inheritance in one lump sum or spread out over time with distributions linked to the beneficiary’s age or specific accomplishments such as graduation from college. Unfortunately, once a beneficiary receives [...]]]></description>
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