Articles

Included here are articles that further delve into areas of our practice.  Please review our Terms of Use and Policies and recall that these should be taken as discussion points, not as legal advice.  Your circumstances may be different from those assumed in the articles, or laws may have changed since the article was written.

While we strive to keep our articles current, please note the revision date at the end of the article and be aware that information may have changed since the last revision.

Please be additionally aware that state law governs much of estate planning, probate, real estate transactions, etc.  All of our input is Maine-centric and may not be applicable to you if you domicile in a different state.

FORMS

• Digital Assets Worksheet
• I Have Put My House In Order
• Maine Advance Directive Form
• Topics to Discuss with your Healthcare Agent
• Tangible Personal Property Memo

ARTICLES

Estate Planning

• • ACTEC Family Estate Planning Guide – links to videos
  • Digital Assets – What are they and how should you keep track of them?
  • Estate Planning Considerations
  • Glossary of Estate Planning Terms
  • How a Will Works
  • How to Write Your Own Obituary
  • I Have Put My House In Order
  • IRA Beneficiary Options
  • LLCs as part of your Estate Plan
  • Marital Rights for Same-Sex Couples
  • Notary Stamp vs. Medallion Signature Guarantee
  • Post-Divorce Estate Planning
  • Prenuptial Agreements: Their Role in Estate Planning
  • Tangible Personal Property Memo
  • Tax Act Impact on Estate Planning
  • The Right Advisor
  • Titling of Assets May Impact your Estate Plan
  • Trusts: Providing Flexibility in Estate Planning
  • #JKSEstatePlanning: a guide to thinking about planning; created during COVID-19

Powers of Attorney

• • A Not-So-Secret Agent: What are my Responsibilities as a Power of Attorney?
  • Maine Advance Directive Form
  • Selecting a Healthcare Agent
  • Things to Consider with a Power of Attorney
  • Topics to Discuss with your Healthcare Agent

Elder Law

• • Elder Abuse and Financial Exploitation
  • How to write your own obituary
  • What is Elder Law?

Medicare, Medicaid, and Long-Term Care

• • Do I Have to Accept Medicare Coverage?
  • Medicaid & Long-term Care Planning
  • The Difference Between Medicare and Medicaid / MaineCare

Trusts and Trustee Responsibility

• • Do You Need a New Tax ID Number for Your Estate, Trust, or Business?
  • Duties of a Trustee
  • ILITs (Irrevocable Life Insurance Trusts)
  • Introduction to Trusts
  • Tax Forms related to Estate and Trusts (in Maine)
  • The Difference between Amendments and Restatements
  • The Right Advisor
  • Trust Protectors
  • Trusts: Providing Flexibility in Estate Planning
  • Using Trusts for Non-tax Reasons
  • What It Means To Be A Trustee (by ACTEC, 2005)

Special Needs Planning

• • Planning for a Disabled Child – Special Needs Trusts

Real Estate

• • Maine’s Property Tax Stabilization Program (new in 2022, repealed in 2023; see article for links to other property-tax-reducing programs for seniors)
  • The Life Estate: a Planning Tool
  • Transfer on Death Deeds

Corporate

• • Corporate Transparency Act reporting: What we know so far (as of September 2023)
  • Do You Need a New Tax ID Number for Your Estate, Trust, or Business?
  • LLCs as part of your Estate Plan
  • Why are LLCs so common?

Probate and Estates

• • Ancillary Probate (in Maine)
  • Book Recommendations on grief, coping, loss
  • Do You Need a New Tax ID Number for Your Estate, Trust, or Business?
  • How a Will Works
  • Legal Services for Probate Administration
  • Probate and Estate Timeline
  • Tax Forms related to Estate and Trusts (in Maine)
  • The Small Estate Affidavit (for Maine residents only)
  • What is Probate, and what does the Probate Court do?
  • What to do when a loved one dies

Taxes

• • Dramatic Reduction in Estate and Gift Tax Exclusions?
  • Maine Estate Tax Planning for Nonresidents Owning Maine Property
  • Tax Forms related to Estate and Trusts (in Maine)

Articles about Jones, Kuriloff & Sargent, LLC

• • Business Neighbors article in the Ellsworth American (July 2022)
  • Business Neighbors article in the Ellsworth American (July 2021)
  • Business Neighbors article in the Ellsworth American (August 2020)
  • Business Neighbors article in the Ellsworth American (July 2019)
  • Business Neighbors article in the Ellsworth American (July 2018)
  • Business Neighbors article in the Ellsworth American (April 2016)
  • Business Neighbors article in the Ellsworth American (April 2015)
  • Business Neighbors article in the Ellsworth American (March 2014)