Is A Qualified Disability Trust Right For Your Client?

By Jill Roamer, JD, CIPP/US on May 28, 2018 9:58:00 AM


What is a Qualified Disability Trust?

The legal authority to create a Qualified Disability Trust (QDisT) falls under §642(b)(2)(C) of the Internal Revenue Code. To qualify as a QDisT, the trust must meet the following criteria:

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How to Find Success as an Elder Law Attorney

By WealthCounsel, LLC on Sep 8, 2017 1:21:00 PM

Back view of businesswoman holding papers in hands

According to a report published by the U.S. Department of Health and Human Services’ Administration on Aging, nearly 17 percent of the population is comprised of Americans ages 65 and over. The number of older Americans drastically increased in just ten years, rising 36 percent from 39.6 million in 2009, to 54.1 million in 2019.

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Per Stirpes—The Good, the Bad, and the Ugly

By Brian F. Albee, JD on Jun 4, 2013 9:50:00 AM


"Per stirpes," "by representation," and "per capita at each generation" are all descriptors that tell the reader how to allocate a gift among a person's descendants. They are not shorthand for contingent beneficiary provisions. (While this discussion applies to all three, I will use per stirpes for the rest of this blog.)

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