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Scottsdale clients with adult children expanded their real estate investment and development activities and desired to formalize their corporate structure to maximize their estate tax, income tax and creditor protection benefits of the structure.  Working with the client’s CPA, DeAngelis Legal advised the client on the various alternatives and choice of entity issues, created a separate S-Corporation for the operating business and a holding company and several subsidiaries for the real estate investments.  DeAngelis Legal drafted the formation documents and filed the appropriate documents with the Arizona Corporation Commission creating each entity.
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DeAngelis Legal updated the core estate planning documents for four different families.  From simple wills to complex trusts, regardless of the plan, it should be reviewed at least every five years.  Recent estate tax law changes reduced the need for complex asset allocation provisions and shifted the emphasis to preserving income tax benefits.  These subtle changes can substantially increase the amount payable to beneficiaries.  If the estate plan is well thought out, reviewed regularly and kept current, the administration and transfer of assets at death is smooth and almost mechanical in its implementation.  When done incorrectly, it is emotional, time…
Continue Reading August 2026 Estate Plan Reviews and Updates

The Estate Planning, Probate and Trust Law Section of the Maricopa County Bar Association held its monthly meeting on September 9, 2026, featuring updates about court administration, access-to-justice programs, and upcoming educational initiatives affecting Arizona estate planning, probate, and trust practitioners.
Probate Court Continues Overhaul of Compliance Procedures
The most significant update for practitioners involved ongoing changes to the probate court’s compliance process. Court representatives reported that probate examiners have been eliminated and compliance responsibilities have been reassigned to judicial divisions. Commissioners are also no longer handling these matters, resulting in greater judicial discretion over compliance issues.
The court currently…
Continue Reading MCBA EPPT Section Probate Court and Practice Updates at September Meeting

Frazer Ryan Goldber & Arnold LLP is incredibly proud to share that James W. Ryan has been selected for induction into the Maricopa County Bar Association Hall of Fame on November 17, 2026. In the Hall of Fame, Jim will join only a handful of highly distinguished attorneys, four of […]
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Frazer Ryan Goldberg & Arnold LLP congratulates Senior Partner Jon A. Titus on his retirement and thanks him for his contributions to the firm. Jon brought a wealth of experience, insight, and professionalism to FRGA, serving as a trusted advisor to clients and a valued colleague to attorneys and staff […]
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Berk Law Group is pleased to welcome Harris M. Scharf to the firm as an associate attorney. Harris focuses his practice on probate, trust, estate, and fiduciary litigation, helping clients navigate disputes that can be both legally complicated and deeply personal.
Harris brings a thoughtful, practical approach to his work. He understands that trust and estate disputes rarely involve legal issues alone.  They often arise during difficult moments for families and can involve longstanding relationships, financial concerns, and strong emotions. Harris approaches each matter with careful preparation, sound judgment, and sensitivity to the family dynamics involved.
A Personal Connection to…
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Takeaways from the MCBA’s “Mind, Machine & Practice” forum
Today, I moderated the second session of the Maricopa County Bar Association’s quarterly forum series, Mind, Machine & Practice. I was joined by the Hon. David B. Gass of the Arizona Court of Appeals, Division One, and the Hon. Lisa VandenBerg, Arizona’s Presiding Disciplinary Judge. Our subject was artificial intelligence in legal practice, and the hour was eligible for ethics CLE credit.
What follows are my own takeaways. Nothing here is attributed to either judge, and nothing here is legal advice.
Arizona has moved from talking about AI to regulating it…
Continue Reading AI Is Already in Your Practice. Arizona Has Now Told You What That Requires

Berk Law Group is pleased to welcome Allison “Ali” Evans to the firm as a senior associate. Ali focuses her practice on probate, trust, and fiduciary litigation, representing clients in complex and contested matters involving estates, trusts, fiduciaries, and vulnerable adults.
With more than 15 years of experience in fiduciary disputes and litigation, Ali brings substantial courtroom experience, a deep understanding of Arizona probate law, and a long-standing commitment to serving clients facing difficult and often highly personal disputes.
Returning to Arizona
Ali’s legal career has strong roots in Arizona, and Berk Law Group is excited to welcome her back…
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Scottsdale corporate and estate planning client desired to start a new commission-based business.  DeAngelis Legal worked with the client to select the type of entity, LLC or corporation, and how its income would be taxed.  DeAngelis Legal also created the formation documents and made sure the new entity fit within the client’s overall corporate and estate plans.
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Unmarried Scottsdale couple desired to purchase a personal residence together, but wanted their respective families to receive the financial benefit from the investment upon their death.  DeAngelis Legal worked with the client to create a tenants in common agreement, which addressed who would be responsible for managing the property, how expenses related to the property would be funded and how proceeds would be handled upon a sale or other transfer of a party’s interest.
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In a major win for Arizona taxpayers, the Arizona Tax Court issued two significant rulings reaffirming a fundamental principle of Arizona property tax law: real property must be valued based on its current use—not its potential future development. The cases involved two neighboring properties in west Phoenix that have long […]
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The Arizona Supreme Court just changed the rules on when someone else can join your confidential conversations with your lawyer. In probate, trust, estate and fiduciary disputes, that question comes up constantly.

Families rarely go through a trust or estate dispute alone. An adult child helps an aging parent keep track of things. A trustee leans on the accountant who knows the numbers. Two siblings who agree on how a trust should be handled compare notes. A caregiver drives someone to the meeting and stays to listen. All of it is natural, and all of it raises the same question:

…
Continue Reading Who Can Be in the Room? A New Arizona Privilege Ruling and Your Probate or Trust Matter

Testamentary capacity in Arizona is judged by the testator’s state of mind at one specific moment: the moment of signing. But what happens when the person who signed it had already been diagnosed with moderate dementia more than a year earlier? Can a court look at how someone was declining in the months before and after they signed, or is it limited to what happened precisely on signing day itself?
In a published opinion issued on July 29, 2026, the Arizona Court of Appeals answered that question and, in the process, reversed a trial court that had admitted a contested…
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Estate Planning Update
July 2026

  • 2026 Annual Gift Tax Exclusion: remains $19,000 per donor, per donee.
  • 2026 Gift and Estate Tax Exemption: increased to $15,000,000 per person this year (an increase of $110,000 per individual or $220,000 for a married couple) and made permanent.
  • Marital Deduction for Transfers to U.S. Spouse: remains unlimited.
  • 2026 Generation Skipping Tax Exemption: increased to $15,000,000 per person.
  • Top rate for Federal Estate, Gift and Generation Skipping Taxes: 40%.
  • National Topics:
    a. The permanent increase in the estate and lifetime gift tax exemption to an inflation-indexed $15,000,000 per person beginning January 1, 2026 caused two

    • …
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