A Guide for Practitioners: Standards for Capacity in Arizona

By: Mark E. House and Allison E. Evans*
I.   Capacity in Arizona
“Capacity” in the legal sense means the legal ability to do something.  An individual may be legally incapable of doing something as a result of mental deficiency, marital status or age, to name a few.  

Proposed Tax Bills Affect Your Deductions

For many of you, the year 2017 will be the last year you will get income tax savings from making charitable gifts. This newsletter describes a few tax-saving steps that you can take in the year 2017 before the changes take effect in 2018.

Why won’t I be able to get tax savings from my charitable gifts in the future?By way of background,

Using Retirement Benefits in Your Estate Plan

By Allison E. Evans, Esq.

Most individuals today understand the critical importance of saving for retirement. We were lectured about it by our parents, we stress it to our children, and we discuss it with our employers and financial advisors. Fewer individuals, however, understand the extremely complicated rules and regulations which govern their retirement assets.