Episodes

The HEMS standard, common in trusts, is an arcane expression. That does it mean, and what’s the significance? If the trust directs the trustee to pay attention to the “health, education, maintenance and support” of a beneficiary, that’s magic language intending to invoke the HEMS standard. It means that there is a recognizable test to apply to judge the trustee’s decisions. It often means that the trustee’s authority is limited in a way that makes the trust’s income tax effect easier to calcula...

529 Plans (for education expenses) have been popular for years. More recently, Congress authorized similar accounts for most people with disabilities. The so-called ABLE Act accounts are first cousins to 529 Plans — and recent legislative changes have made them even closer relatives. A number of small changes make both kinds of accounts more flexible in individual circumstances. As we discuss in this week’s podcast episode, those changes are actually set to expire in the next two years. But we ...

Arizona law about giving notice in probate, guardianship and conservatorship proceedings has recently changed. What might have been a well-meaning piece of legislation has significantly increased the cost of court proceedings. And there’s very little reason to believe that anyone is more likely to know about court hearings as a result. Giving notice is a complicated set of requirements — in Arizona and elsewhere. Some people are directly involved in probates, trust administrations, guardianship...

We often find ourselves representing couples in development of a comprehensive estate plan. Do both spouses/partners need separate counsel? Not usually, but everyone has to appreciate that there are challenges. As we discuss in this podcast episode, there are both ethical and practical issues inherent in representing couples. We owe a duty of confidentiality to each partner — but we also owe a duty of disclosure of any information that might affect either spouse’s planning. Confidences from one...

Last week the Arizona Court of Appeals decided that people under guardianship do not automatically lose the right to vote. In this podcast episode, we discuss the case and its implications for other individuals. As we explained in a recent issue of our newsletter, the significance for people who already have guardians appointed is hard to analyze. But new guardianship orders should not result in loss of the right to vote unless someone initiates a separate proceeding to suspend voting rights.

Happy birthday to Fleming & Curt, PLC, partner Robert Fleming. Now that he’s just turned 72, it’s time for him to start thinking about required minimum distributions (RMDs). One of the occupational hazards for estate planners is that it’s hard to just have a happy birthday celebration. We have to pay attention to the side effects of reaching a certain age. In this case, the “certain age” is 73 — just one year away and requiring some planning. That’s especially true since the required beginning ...

Supporting autonomy is an important goal for fiduciaries. Whether acting as guardian (of the person), conservator (of the estate), agent or trustee, a fiduciary‘s role should focus on the principal’s self-determination. That can be a challenge. The first difficulty may be figuring out what the principal would want — or would have wanted, if they had anticipated the current situation. And then there’s the problem of fiduciaries who disagree with their principals’ wishes. There’s plenty of infor...

This week we dusted off both our crystal and Magic8 balls, and we are prepared to tell you about estate tax changes in 2026. Or, at least, what might change. Well, they might not change. Or something altogether different might happen Do you care? Yes, if your estate is worth more than about $6 million (or, if you’re married, your combined estate is more than double that figure). According to one online calculator, that means something less than 1.3% of all Americans. Of course, many Americans ...

Collecting information from prospective clients can be a challenge. Sometimes clients evince an understandable reluctance to share details. But we really do need full information in order to give good advice. Whether we meet with clients who want to plan their estate or with the family members who will administer those plans, we ask for copies of account statements and full details. We’re collecting information we need in order to understand what needs to be done. Also, we can figure out how to...

Many of our clients ask about “green burial.” One problem with the request: there’s little agreement about what it means. But Arizonans do have some options. And soon they’ll have one new option. In this podcast episode, we talk about what green burial means in Arizona, and what’s available. We discuss cremation and a new version of that long-time favorite. “Human composting” is coming to Arizona in a few months, based on a new state law.

Supplemental Security Income — SSI, to everyone who receives the benefit — has horribly complicated rules. But recent announcements from the Social Security Administration promise to liberalize those rules dramatically. The new SSI rules should make it easier to qualify for benefits. More importantly, they should make it easier to manage and report relevant financial items that affect the benefits. The key changes in the new SSI rules will take place at the end of September. They mostly revolve...

“Incentive trusts.” It’s a term we hear from time to time in planning estates. What clients and advisors usually mean to describe is a trust that gives the beneficiary some incentives to behave, well, better. Like getting married or having children. Or giving up bad habits. Or finishing an education. Are incentive trusts a good idea? And do they work? Our lived experience suggests that the usefulness of the incentive trust is … mixed. Sometimes they provide an incentive. Often they make the tr...

You’ve scheduled a signing appointment for your estate planning documents. What should you expect that appointment to look like? And how long will it take? In this week’s podcast episode, we discuss the signing appointment. We also review the quaint practices lawyers still utilize — involving wet ink and actual paper! And we explain why you still have to come to the office (in nearly every case) rather than just taking your printed-out documents to your bank to sign and notarize. But the good n...

You signed your financial power of attorney! Great! Now your agent can sign anything you could sign, right? Well, hold on. The IRS has special rules for using your power of attorney. They can be confusing and persnickety. If we knew exactly when you will become incapable of signing your own tax forms AND which tax forms to sign, we’d be set. But we mostly have to give your agent the best tools we can, and have them figure out how to use those tools if and when the time comes. Let us explain.

You may have read news stories about conservatorship proceedings. A lot of reports address the problems faced by famous people subject to conservatorships. Maybe you’ve seen stories about Britney Spears, Amanda Bynes, Michael Oher, and/or Wendy Williams. But did you understand that the very word “conservatorship” means different things in different states? We talk about the variable uses of the term. We also help you distinguish between guardianship and conservatorship in news stories — and cle...

Here at Fleming & Curti, PLC, we’re very big on having you give someone the power to tell you when to stop driving. We usually include that in our health care power of attorney form. A recent article in the Washington Post addressed the issue. It suggested that everyone over age 65 should consider signing an advance directive for driving authority. Our response: poppycock! Everyone, of every age, should make a decision now about who they trust to tell them that when to stop driving. We have. Wi...

How often should you review your estate plan? Well, we generally suggest that you might want to look at things every five years or so. But there’s no good reason not to get started on a review now.

Not so long ago, family burial plots were commonplace. Cremation rates have increased dramatically. Over half of all funeral arrangements nationwide include cremation. In Arizona that frequency is over two-thirds. Meanwhile, we’re all more mobile. Families commonly live far from their grandparents’ and great-grandparents’ burial plots. But family burial plots still linger. Who will use those last two plots in the family section in Ohio? Will you be buried with your first spouse, with whom you ...

Meet Law Clerk Jordan Young. Jordan is a 3L at the University of Arizona James E. Rogers College of Law and will join Fleming & Curti, PLC, as an attorney after she passes the bar this summer. She’s already making a positive difference for clients and our office. Even early in her law school career, she was a standout — and her experience in the Trusts and Estates Law class was life changing for her and for us.

A safe deposit box can offer security for valuables, but they can be a real headache for whoever is administering your estate. Safe deposit boxes can be difficult for a personal representatives or trustees to get into and the naming on the account could confuse how you meant to convey the property. Robert Fleming and Elizabeth Rollings Friman discuss the common complications that arise out of safe deposit boxes.

Are you considering creating a trust? A trust may be a good fit for you if you are trying to avoid probate or minimize taxes. It may also be a good fit if you would like to protect against your own incapacity or restrict a beneficiary’s access to funds. On this week’s episode of the elder law podcast attorneys Robert Fleming and Matthew Mansour discuss why clients create trusts.

Can you include an arbitration provision in your will or trust? Yes, you can — at least in Arizona. Alternative dispute resolution arrangements might help keep your heirs and beneficiaries from enriching lawyers with their disputes. It’s worth considering and discussing with us when we help you plan your estate.

Meet Matt Mansour, our “new” associate attorney. Well, not all that new. He’s been working here for an eventful eight months as an attorney, and several months before that as a law clerk. Here’s a chance to learn a little bit more about him, and what kinds of work he’s doing at Fleming & Curti, PLC.

The terms of a will or trust are absolute, right? No one can modify them. Right? Well, no. At least if all the heirs or beneficiaries agree, the terms of a will or trust can be varied. It’s a complicated set of considerations, but people should realize that there are possibilities for altering the terms. Or at least some of the time there are. Caution: we’re talking about Arizona law (as we always do). We don’t know what possibilities exist in other states, so the answer might be very differen...