Probate & Estate Planning

High net worth Scottsdale couple sought assistance with creating a structure and strategy to make lifetime gifts to their children.  DeAngelis Legal advised the clients on the varying interests of their children in the family business and income and estate tax issues.  We also worked with the client’s bookkeeper, accountant and banker to design, draft and implement the plan to achieve the client’s objectives.
The post June 2026 Estate Planning with Closely Held Business Interests appeared first on DeAngelis Legal.
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Long time corporate client asked DeAngelis Legal to review a detailed letter of intent from a potential purchaser.  DeAngelis Legal advised the client regarding its terms and revised the agreement to incorporate the client’s desires.  We also updated the entity’s records so they were up to date if a transaction occurs.
The post June 2026 Letter of Intent Review appeared first on DeAngelis Legal.
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By default, inherited assets are yours alone. But how you handle the inheritance can blur an otherwise clear distinction between separate and community property.

A recent

Wall Street Journal

article, “

When Does an Inheritance Become Marital Property?

“ (May 6, 2026) raises an important question, one that we would answer, “Only when you want it to.” Unfortunately, even though the laws of all 50 states classify an inheritance as separate property, it doesn’t always

stay

separate.

Consider three common scenarios involving John and Mary, a married couple:

  • Commingling.

    John inherits $100,000 from his uncle. When the check arrives, John


Continue Reading Keeping Inherited Property Separate Property

Probate, guardianship, and conservatorship cases are governed by statutes and court rules, but effective representation also requires understanding how those requirements operate in the courtroom.
Members of the Berk Law Group team regularly attend probate bench-bar meetings, continuing legal education programs, and other court-related events. These meetings provide valuable practical guidance directly from the judges and attorneys who work with Arizona probate matters every day.
The July 14, 2026, probate bench-bar meeting included several useful reminders for attorneys, fiduciaries, and families involved in Maricopa County, Arizona probate proceedings.
Minor Conservatorship Petitions May Require Supplemental Information
One important discussion concerned petitions
Continue Reading Staying Current in Arizona Probate Court: Practical Takeaways from the July 2026 Bench-Bar Meeting

When an estate is asset-poor and claim-heavy, a personal representative often faces an uncomfortable choice: fight every claim to the last dollar, or cut a deal that protects what little value remains.
The Arizona Court of Appeals’ 2026 decision in Gonzalez v. Fiduciary Solutions is a clean illustration of how much room Arizona law gives a personal representative to make that call, and how hard it is for an unhappy heir to unwind a settlement on appeal. Division One affirmed the probate court’s approval of a settlement that handed the estate’s only meaningful asset to one heir, over the strenuous
Continue Reading A Personal Representative’s Power to Settle: Gonzalez v. Fiduciary Solutions and When Arizona Courts Will Approve a Compromise

Long time high net worth Arizona based client desired to make large lifetime gifts to his children.  DeAngelis Legal advised the client regarding funding, control and use of the gifts to take advantage of the new 2026 estate tax exemptions, protect the assets from the children’s creditors and control the disposition of the funds.  We worked with the client’s accountant and investment advisors regarding the terms of the plan and drafted the irrevocable trusts implementing the gifting strategy.
The post May 2026 Lifetime Gifts to Irrevocable Trusts for Children appeared first on DeAngelis Legal.
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Mom died leaving various real estate investments to her children in trust.  The children were also named as co-trustees.  Unfortunately, mom made pre-death transfers to some of the children.  The co-trustees engaged DeAngelis Legal to assist them to sort out the issues with these transfers.  The issues addressed included:  (1) determining if the pre-death transfers were gifts, compensation for services or titled in the children’s name for convenience only, (2) whether the property received a step-up in basis, (3) whether the assets should be held by the trust or the children individually, and (4) fairly allocating the remaining real estate
Continue Reading May 2026 Trust Administration

Frazer Ryan Goldberg & Arnold LLP is proud to congratulate Doug John for being selected as the 2026 recipient of The State Bar of Arizona Tax Law Section’s Henry Tom Award. This prestigious award recognizes an attorney who has distinguished themselves by making significant contributions to the field of law. The […]
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Recent court decisions suggest many taxpayers may recover penalties and interest the IRS charged during the COVID disaster period. The window to act is closing. If you, your business, or your trust filed a return late or paid a tax balance late during the pandemic — and the IRS charged […]
The post Did You Pay IRS Penalties or Interest During the Pandemic? A July 10, 2026 Deadline May Affect You appeared first on Frazer Ryan Goldberg & Arnold, LLP.
Continue Reading Did You Pay IRS Penalties or Interest During the Pandemic? A July 10, 2026 Deadline May Affect You

Earlier this month, Catalan, Spain police arrested Jonathan Andic, heir to the multi-billion-dollar Mango fashion empire, in connection with the December 2024 death of his father, founder Isak Andic.  Isak fell almost 500 feet into a ravine while the two were hiking outside Barcelona.  The death was initially ruled accidental, and the file was reopened only after forensic review of phone and photo data contradicted the son’s account.
Spain will sort out the criminal case and the estate. But the underlying question is one we field in Arizona probate and trust litigation: what happens to a child’s inheritance when
Continue Reading When a Child Kills a Parent: Arizona’s Slayer Statute and the Mercy-Killing Gap

Frazer Ryan Goldberg & Arnold LLP is proud to congratulate fourteen-year attorney Francesca Scanio Stacey on earning her Master of Laws degree in Taxation from the University of Florida College of Law – an outstanding academic achievement that reflects her dedication to excellence in the legal profession. Since joining the […]
The post Frazer Ryan Congratulates Francesca Scanio Stacey on Earning Her LL.M. in Taxation appeared first on Frazer Ryan Goldberg & Arnold, LLP.
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Quinn sailed from Ecuador to French Polynesia, a 3,000-mile trip across the Pacific.  Sailing 24 hours a day for 19 days chasing the Southern Cross and other constellations took its toll on him, but he returned refreshed and ready to go.  Interestingly, Quinn attributes his longevity in the demanding practice of law to these “relaxing” adventures.  He sure looks a little too relaxed in this photo as the sun (and storm) rise behind him.
The post April 2026 Sailing in the South Pacific appeared first on DeAngelis Legal.
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Intervention issues don’t arise often in Arizona probate Court.  Nichols v. Slavicek, No. 1 CA-CV 25-0272 PB (Ariz. App. May 4, 2026) (mem. decision), is a sharp reminder that the rules apply and probate courts cannot quietly sideline a surviving parent from cases involving her own minor children.  Even in an unusual procedural posture, and even when a guardian ad litem and a law firm say they have things under control. Division One vacated the superior court’s denial of a mother’s motion to intervene, holding that her constitutional and statutory parental rights, combined with the liberal construction of Arizona Rule
Continue Reading When a Probate Court Locks Out a Surviving Parent: Nichols v. Slavicek and Why Rule 24 Still Matters in Conservatorship Disputes

Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona-based law firm, is pleased to announce that nine attorneys are listed in the 2026 edition of Southwest Super Lawyers®. Three attorneys are listed in the 2026 edition of Southwest Super Lawyers Rising Stars®. In addition, Senior Partner T.J. Ryan is also recognized […]
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AI is everywhere. And if you’re involved in a probate, trust, or estate dispute, there’s a good chance you’ve already wondered whether you should be using it to help with your case.
It’s a fair question.  One we now routinely hear from clients. The answer is yes, AI can help. But only if you use it the right way. That’s why we’re excited to release a new free resource for clients and anyone else navigating an Arizona probate or trust matter: the Berk Law Group AI Client Tipsheet.
You can access it here: https://berklawgroup.com/tools/ai-client-tipsheet/
Why we built it
Public AI
Continue Reading Announcing the Berk Law Group AI Client Tipsheet: How to Use AI Safely When You’re in a Probate or Trust Dispute

On April 15, 2026, the Arizona Court of Appeals issued a published opinion in Gouveia v. Gruler, No. 1 CA-CV 25-0402 PB.  This is an adult-guardianship dispute worth a careful read for every family member, guardian, and attorney involved in a guardianship case. The decision tackles three questions that come up repeatedly in our probate practice: (1) can a settlement agreement resolve a guardianship dispute; (2) when someone seeks contact with a protected person, who actually decides what’s in that person’s best interests; and (3) what happens when the superior court leans too far on the sitting guardian’s judgment?
The
Continue Reading Why the Court Can’t Rubber-Stamp a Guardian’s Decision: Lessons from Gouveia v. Gruler