John Sommer
19049 East Valley View Parkway, Suite B, Independence, Missouri 64055 Telephone:

Estate Planning Newsletter
Donating One's Body to Science
 
A dead human body is usually disposed of by burial or cremation. One alternative that benefits people outside of the funeral industry is to donate one's dead body to science. Donation to science (also know as donation to medical science) is turning over a dead body to doctors, medical students, and/or other scientists for use in their studies. The charitable goal is the advancement of science. More...
 
Trusts, Public and Private - II
 
An express trust is either public or private. A public trust, also known as a charitable trust, is an express trust created for a charitable purpose. If an express trust is not a charitable trust, it is deemed to be a private trust. A private trust is an express trust created to benefit a few persons. This article discusses some aspects of public and private trusts.More...
 
Executors
 
The executor must state the name and domicile of the decedent, as well as the year that domicile was established. Also the executor must state the decedent's date of death and Social Security number and the name, address, and Social Security number of the estate's executor. Similar information must be given for the estate's attorney. Further general information is requested such as the decedent's business or occupation and marital status. It requires a breakdown of the estate to show how much of it was (or is to be) received by the spouse or other heirs. This is to ascertain the estate-tax marital deduction.More...
 
Revoking a Will, Methods
 
As a general rule, a will can be changed or cancelled at any time before the testator's death. A will may be revoked (i.e., recalled or cancelled). This article discusses methods for revoking a will.More...
 
Executors - Federal Estate-Tax Return
 
An executor must complete and file Form 706 - United States Estate and Generation-Skipping Transfer Tax Return - if the size of the estate exceeds a specified amount ($600,000 in 1997, increasing in steps to $1,000,000 in 2006). More...
 
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