Elder law refers to the area of legal practice pertaining to issues that affect older clients (usually those over 60 years of age). The three primary focuses of elder law include:
Estate planning
Medicaid, social security, disability and long-term care
Guardianship
As one approaches the end of his or her life, issues related to what he or she will do with their belongings once they are gone become a greater focus. This includes not only the preparation and administration of a will, but also advising the elder client and his or her family about the tax consequences of different inheritance strategies, including establishing trusts, the use and purpose of a living will, and any other matters that could affect the elder’s personal or estate interests at the end of his or her life.
Frank Ehman brings over 10 years of experience with the U.S. Social Security Administration to the firm’s elder law and estate planning clients. His skills and experience have enhanced the firm’s existing estate planning law practice.
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On March 21, 2024, the Financial Crimes Enforcement Network (FinCEN) issued an interim final rule that significantly narrows the scope of beneficial ownership information (BOI) reporting requirements.
Under the revised rule, only companies formed under the law of a foreign country and registered to conduct business in the United States are considered “reporting companies” subject to the Corporate Transparency Act (CTA) BOI filing requirements.
The revised rule removes the requirement that U.S. companies and U.S. persons report BOI to FinCEN. The rule also removes the requirement that foreign companies report BOI for U.S. persons. Additionally, the rule extends the previously set March 21, 2025, BOI report filing deadline by 30 days, and requires newly registered foreign companies to file a BOI report within 30 days after receiving notice that their registration is effective.
Although the interim rule is effective immediately, FinCEN has implemented a 60-day public comment period, and intends to issue a final rule before the end of the year.
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