the rent an owner can charge, who can occupy a unit based on a tenant’s income, and the owner’s ability to sell the property. LIHTC housing is also burdened by state regulatory authorities who impose operational and compliance costs, periodic monitoring, on-site inspections, and compliance reviews. Maricopa County sought to block county assessors from taking into account these restrictions in determining a property’s value and, instead, force them to use the Arizona Department of Revenue’s Subsidized Housing Valuation Guidelines issued in 1998. The Guidelines assume that a LIHTC property is not encumbered by deed restrictions and, instead, market rent…

Don’t let uncertainty regarding tax legislation blind you to the near certainty of profound changes – this year – and the need to protect your family’s inheritance. To recognize where we are headed with respect to estate taxation, it is important to understand where we are now: The current lifetime gift tax and estate tax limits have never been higher, and estates valued at up to $11.7 million per individual ($23.4 million per married couple) are not subject to estate tax. An individual can reduce the value of their estate by gifting up to $15,000 per year per recipient, without…

Frazer Ryan is one of 10 law firms to make Ranking Arizona’s “100 best places to work.”…

On June 9, elder law attorneys  Marsha Goodman  and Tobias Pierce will present, via Microsoft Teams, “What Every Caregiver Needs to Know about Legal and Financial Planning,” sponsored by Dementia Friendly Tempe  (DFT). The presentation will be captured for viewing after June 9 on the DFT website .…

The Health Care Power of Attorney allows the Principal to pre-direct the type of care they want to receive in the event they are unable to communicate their healthcare wishes themselves. Conversely, the Durable General Power of Attorney allows for the Principal to appoint an Agent to manage their personal and financial affairs in the event of the Principal’s incapacity.  Without having powers of attorney, a person’s loved ones could be forced to take legal action to obtain authority to make medical and financial decisions on their behalf. This can have devastating results, as a person who needs their Agent…

Frazer Ryan mental health attorney Josh Mozell will be recognized at the Sandra Day O’Connor College of Law 2021 Alumni Celebration on April 7. He is one four recipients of the College’s “Recent Alumni Achievement Award.”…

John’s ACTEC election is the most recent of multiple professional achievements. He enjoys a long-standing AV Preeminent® rating — the highest possible rating from his peers for legal ability and ethical standards — and is a  Best Lawyers ® and Super Lawyers honoree and a past chair (2018-2019) of the State Bar of Arizona’s Probate and Trust Section.…

The Professional Advisory Board is comprised of estate planning attorneys, trust officers, CPAs, insurance agents and financial advisors, who provide counsel and expertise to the Catholic Community Foundation by helping donors achieve their charitable goals.…

For the third straight year, Frazer Ryan is Ranking Arizona ‘s first runner-up among midsize Arizona law firms (22-47 attorneys) for 2021. We also ranked among the top four law firms statewide in Elder Law ( #1 for the fourth straight year ), Estate/Trust (#4), Mental Health (#2) and Tax (#2). In addition, Frazer Ryan was one of 100 Arizona employers recognized in “Ranking the Best Places to Work in Arizona.”…

Frazer Ryan is Ranking Arizona’s top-ranked Elder Law firm for 2021. It is the firm’s fourth consecutive #1 ranking among all Arizona law firms that provide elder law services. Frazer Ryan’s Phoenix elder law attorneys and staff help the elderly and their families plan for their care and the management of their estates, and address elder abuse, financial exploitation, and neglect. Related areas of service include: long-term care planning guardianship and conservatorship mental health law special needs planning veterans benefits. Read more about our Elder Law practice. …

On January 14, Frazer Ryan senior partner and mental health attorney Josh Mozell co-presented “How to Get Help for Your Patient Who Doesn’t Want It: Process and Law of Involuntary Psychiatric Evaluation and Treatment in Arizona,” an Arizon Psychiatric Society webinar.…

We are very pleased to announce the election of David Cohen as a senior partner in the firm. A key member of our business, tax, and mergers and acquisitions practice groups, David is admitted to practice in Arizona, California, Maryland, and the District of Columbia. He holds an LL.M. in Taxation from Georgetown University Law Center.…