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gift ekaterina-shevchenko-ZLTlHeKbh04-unsplash Photo by Ekaterina Shevchenko on Unsplash
Photo by Ekaterina Shevchenko on Unsplash

Gifting is expected to grow in popularity, along with anticipation that the IRS will improperly pursue “strict compliance” with its disclosure requirements.

In previous issues we have warned that, if Congress does not act, after 2025 the estate tax exemption will drop from $13.6 million per person to just $6.2 million (i.e., $5 million adjusted for inflation). As a consequence, one’s seemingly modest estate, which up to this point has not warranted estate tax planning, could become subject to taxation after their death.

The looming possibility of estate tax liability in the future, where none exists now, makes discussions of…
Continue Reading “Adequate disclosure” of gifts exceeding the yearly limit

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When a debt is described as “dischargeable,” it means that it can be erased through the bankruptcy process. Upon the successful completion of a bankruptcy case, the bankruptcy court typically issues a discharge order, which legally removes your obligation to pay any dischargeable debts.
Different Types of Dischargeable Debt
Most common types of dischargeable debts in a bankruptcy case include:

  • Credit Card Debts: This includes outstanding balances on Visa, Mastercard, American Express, and other credit card accounts.
  • Medical Bills: High medical expenses, a common cause of bankruptcy, are also dischargeable.
  • Personal Loans: Unsecured personal loans from banks, family, friends, or

…
Continue Reading What is a dischargeable debt?

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There is a reason Artificial Intelligence (AI) is the next big thing.  It holds the promise of being able to do so many things.  It will make the computer revolution of the 60’s look like a mere ripple in the pond.  It is probably not an overstatement to say that AI will change everything, including your medical care.

AI has already shown great promise in medical applications.  It is far better, for example, than its human radiology counterparts in detecting early lung cancer in chest x-rays.  It can do it better and faster than its human counterparts and it does…
Continue Reading Artificial intelligence is coming to health care

conny-schneider-3hkKv6WzjcE-unsplash mediation gavel AI Photo by Conny Schneider on Unsplash
Photo by Conny Schneider on Unsplash

This post summarizes the discussion in a program entitled “Ready, Set, Mediate!” at the recent Court ADR Symposium.  The program about helping parties prepare for mediation sessions was part of the ABA Section of Dispute Resolution’s annual conference.  This post includes the audience’s experiences of problems due to inadequate preparation for mediation sessions and a list of materials they use or would like to use.  The last part of this post provides helpful resources to help people be as ready as possible when their mediation sessions begin.

The program featured presentations by Rebecca Price, Margaret Huang, and me.  I described…
Continue Reading Ready, Set, Mediate!

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Less than 24 hours after the Arizona Supreme Court was told that the Legislature wants the 1864 abortion ban in place for the next several months, Planned Parenthood told the Justices today that that is practically and legally “absurd”.

The back and forth comes as the Justices are considering requests to delay allowing the Court’s opinion to go into effect in the next 90 days. On Tuesday, counsel for Yavapai County Attorney Dennis McGrane and Dr. Eric Hazelrigg suggested (below) that the Legislature purposely did not repeal the 1864 ban with an emergency clause because they wanted the ban in…
Continue Reading 1864 abortion ban repeal … what repeal?

ian-schneider-TamMbr4okv4-unsplash (1) passion choices Photo by Ian Schneider on Unsplash
Photo by Ian Schneider on Unsplash

We all have values we live and work by whether or not we actually spend the time to think about it. Stopping to consider the behaviors needed to meet your values is an important exercise because values are abstract concepts such as quality, timeliness, or integrity. On the other hand, behaviors are concrete actions we each take or don’t take.

I saw one definition of values as “a person’s principles or standards of behavior; one’s judgment of what is important in life.” Whatever values you have require certain behaviors to meet your values. The flipside is that there are many…
Continue Reading Living your values

alexey-lin-j-0pjgxE1kc-unsplash lifestyle Photo by Alexey Lin on Unsplash
Photo by Alexey Lin on Unsplash

When I say study minimalism, I’m referring to the value in adopting a lifestyle philosophy that encourages you to declutter your life and focus on quality over quantity. By embracing minimalism, you eliminate the excess and prioritize what truly adds value. This approach extends beyond physical possessions to encompass time, relationships, and even professional pursuits. The point is that by simplifying and streamlining, you can make more room for the things that truly matter to you.

In the pursuit of a minimalist lifestyle, one key aspect is decluttering physical spaces. This involves letting go of unnecessary possessions, freeing up space…
Continue Reading Study minimalism: Make more room for good things in your life

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Photo by Dayne Topkin on Unsplash

Part 1 – What Data is (maybe?) Covered and Who Must Comply with the New Jersey Data Privacy Act?

This week we take a quick look at the newest state effort to tackle data privacy. New Jersey entered the data privacy playing field last week with Governor Murphy putting pen to paper on a new comprehensive Data Privacy Act. 332_R6 significantly strengthens New Jersey’s consumer protection and privacy laws, placing enforcement in the hands of the New Jersey Division of Consumer Affairs (“DCA”) and the Attorney General’s Office. While it shares some similarities with other recently enacted state privacy laws,…
Continue Reading New Jersey’s new data privacy act and its impact on health care orgs

wilhelm-gunkel-3VQ4AfOKCVc-unsplash corporate transparency Photo by Wilhelm Gunkel on Unsplash
Photo by Wilhelm Gunkel on Unsplash

On January 1, 2021, the United States Congress passed the National Defense Authorization Act (NDAA). As part of the NDAA, several subsidiary anti-money laundering laws were passed. On January 1, 2024, one such law took effect. This law is the Corporate Transparency Act. This new law requires businesses created or registered to do business in the United States to report beneficial ownership information to federal authorities. However, there are exemptions to the reporting requirements, and the information required may differ depending on the company’s creation date. Therefore, many business owners are not sure whether they are required to report or,…
Continue Reading Understanding the Corporate Transparency Act’s business impacts

Jennings Strouss logo
Jennings Strouss logo

The major Arizona law firm of Jennings Strouss & Salmon was placed into a receivership on August 22 and announced that its (few remaining) doors will close Thursday, August 31.

Judge Christopher Coury signed the receivership order August 22, after it was agreed to by the firm, PNC Bank and the landlord (Red Cityscape). The receiver will be Jeremiah Foster at Resolute Commercial Services.

In this sort of situation (where the company is closing its doors), a receivership is much like a bankruptcy with a trustee in place. The Receiver will be responsible for collecting the monies owed by JSS’s…
Continue Reading Major Arizona law firm placed into receivership, closing doors

erika-fletcher-9vyP8yTtVs8-unsplash youth swingset carnival ride Photo by Erika Fletcher on Unsplash
Photo by Erika Fletcher on Unsplash

“Today is the youngest you’ll ever be, so live like it” encapsulates a powerful reminder to embrace the present moment and make the most of your life. In a world that often encourages you to plan for the future or dwell on the past, this statement encourages a shift in perspective towards living in the now. Each passing day brings you closer to the future, and as time moves forward, your opportunities and experiences continue to evolve. This notion urges you to seize the day, take chances, and cultivate a mindset of enthusiasm and vigor.

Living in the present doesn’t…
Continue Reading Today is the youngest you’ll ever be – live like it

phillip-glickman-2umO15jsZKM-unsplash bot robot AI Photo by Phillip Glickman on Unsplash
Photo by Phillip Glickman on Unsplash

I bet you didn’t know that you need to train your mediator bot.

This didn’t occur to me until I read this Washington Post article about biases in artificial intelligence (AI) apps.

The article includes eight (!) references to bot training.

In my post, Avatar Mediation, I speculated about a future market for mediation bots.  Mediation is supposed to be unbiased.  So we need to train our bots well.

The first part of this post discusses the nature and causes of bot biases.

The second part analyzes the significance of the editor’s framing of the story in its headline,…
Continue Reading Training your mediator bot

ed-hardie-1C5F88Af9ZU-unsplash malware Photo by Ed Hardie on Unsplash
Photo by Ed Hardie on Unsplash

Links serve an important purpose in connecting online content to other relevant sources and information. They are also an important element in search engine optimization (SEO). The quality of links to and from your law firm website can boost your online presence and search rankings or damage your website’s credibility and SEO. Unfortunately, law firm website link schemes could be in place—creating affiliations between your website and others—without your law firm or website manager’s knowledge.

This blog is the second in a two-part series that explains what link schemes are, the risks of link schemes for lawyers, how…
Continue Reading Law firm website link schemes: IDing and handling harmful links

scott-graham-OQMZwNd3ThU-unsplash will estate planning Photo by Scott Graham on Unsplash
Photo by Scott Graham on Unsplash

There is a common misconception that estate planning is only necessary for people who are married or have children. However, if you have any assets and pass away without a Last Will and Testament or a trust, your possessions, including your hard-earned savings, will be distributed according to the State of Arizona’s intestacy laws. That is why, even if you are single without any children, you may want to consider discussing your situation with an experienced estate planning lawyer at Harrison Law, PLLC, by calling (480) 320-2310. Our knowledgeable legal professionals can provide guidance on the basics of estate…
Continue Reading Estate planning for a single person

d-jonez-jj4x2mlEYQ0-unsplash happiness Photo by D Jonez on Unsplash
Photo by D Jonez on Unsplash

Happiness is a deeply fulfilling and enriching emotion that can be attained through various means, but one of the most profound sources of happiness is found in giving of yourself. When you extend your kindness, generosity, and support to others, you experience a sense of purpose, connection, and joy that is unparalleled.

Giving of yourself fosters meaningful connections and builds stronger relationships. When you selflessly give your time, attention, and resources to others, you establish bonds based on trust, empathy, and mutual support. These connections bring a sense of belonging and fulfillment, as you witness the positive impact you can…
Continue Reading Happiness comes from giving of yourself

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Photo by Aaron Burden on Unsplash

Justice Kagan’s opinions are such target–rich environments for good techniques that I keep coming back. A few more I noticed in the past couple of weeks:

18. Change the grammatical structure mid-stream.

Rhetoriticians call this technique “anacolouthon” (from the Greek meaning “it does not follow”), in which the author/speaker interrupts herself and changes the grammatical structure of a sentence part way through. It is useful to emphasize something through an aside or exclamation:

“And if all that leaves the tiniest doubt—well, still we are not done.” Helix Energy Solutions Group, Inc. v. Hewitt, 598 U.S. 39, 55 n.
Continue Reading Writing like Justice Kagan, Part IV