Straight Marriages – Gay Unions

The debate of gay marriages has been a very hot political topic for many years and with being such a hot topic it is almost astounding the number of places that have come out publicly either for or against the topic. While there are few states who allow the idea of a...

Minimising Tax Liability On Death

When we die, most of us leave behind a fairly substantial and intricate web of assets and liabilities, including money, our home and our other possessions. In most jurisdictions, there arises a liability to tax on death that must be borne from the totality of the...

Estate-Tax Valuation — Real Property

The value of any real property as of a given date is subject to widely differing opinions. If there is no market for the property, it should be valued at (a) the highest price available, or (b) the amount it will bring as salvage, whichever is greater. If there is a...