Estate Planning - Stewart Law, P.A.

Business and Corporate | Business Formation | Corporate Governance | Estate Administration | Estate Planning | Probate | Succession Planning | Wills and Trusts

3 Takeaways: 40th Annual Estate Planning Conference
Bytstewartlaw.com August 6, 2019January 6, 2021

The 40th Annual Estate Planning Conference, held as usual in Kiawah Island, South Carolina, just concluded. Below are three takeaways we believe you’ll find useful in your practice. FLP Entities John W. Porter, an experienced tax litigator with Baker Botts LLP in Houston, Texas spoke on several topics including family limited partnership style entities. There…

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Business and Corporate | Business Formation | Corporate Governance | Estate Administration | Estate Planning | Probate | Succession Planning | Wills and Trusts

Stewart Law, P.A. Attorney Recognized as Best Lawyers in America® 2020
Bytstewartlaw.com August 6, 2019August 31, 2020

Stewart Law, P.A., a boutique corporate, trusts, and estates firm in Charlotte, North Carolina is proud to announce that Founding Partner, Todd A. Stewart has been recognized as Best Lawyers in America® 2020 in Charlotte, NC. The Best Lawyers in America® program is the oldest and among the most respected attorney ranking services in the…

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Estate Planning | Wills and Trusts

Dealing With Incapacity
Bytstewartlaw.com July 30, 2019July 30, 2019

We receive more calls these days from clients who have parents, spouses or other loved ones dealing with temporary and permanent incapacity. In cases where the individual does not have an updated estate plan, these can be challenging. There are court-supervised processes that enable appointed individuals to act on behalf of incapacitated persons. The problems…

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Estate Planning | Wills and Trusts

Asset Protection And Retirement Accounts
Bytstewartlaw.com July 17, 2019July 25, 2019

Divorce is detrimental in a number of emotional and financial ways and court cases continue to add to the list. The key question in a recent case was whether a person’s interest in his ex-spouse’s retirement accounts (e.g., through Qualified Domestic Relations Orders or QDROs) are protected as “retirement funds” under the federal bankruptcy code….

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Estate Planning | Wills and Trusts

State Tax on Trust Income
Bytstewartlaw.com July 10, 2019July 10, 2019

The U.S. Supreme Court recently handed down an important decision declaring North Carolina’s taxation of certain trusts unconstitutional. The name of the case is: NC Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust. If you are a beneficiary of an out-of-state trust that was subject to taxation merely because a portion of the…

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Business and Corporate | Corporate Governance | Estate Planning

Q&A: Qualified Opportunity Zones
Bytstewartlaw.com June 27, 2019June 27, 2019

Why would I be interested in Qualified Opportunity Zones (QOZs)? This new tax provision was created to spur investment in certain under-performing economic areas known as Qualified Opportunity Zones. You can find a map of North Carolina’s zones here. Investing in a QOZ is one of the few opportunities in the tax code to defer…

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