POA Accountings

POWER OF ATTORNEY ACCOUNTINGS (NH LAW) In seminars, I sometimes refer to powers of attorney as “licenses to steal.”  Although made part in jest, the comment can be all too true.  Millions of elderly impaired Americans have delegated control over  their finances by granting a power of attorney to a family member, usually a child.  […]

Trust Material Purposes

Trust Material Purposes Updated January 2016             The New Hampshire Trust Code (the “NHTC”) offers parties and the court great flexibility in terminating and restructuring trusts, subject to one significant limitation: the result cannot be inconsistent with a trust “material purpose.” Although of central importance to the NHTC, the term is nowhere defined and no […]

Lessons for Estate Planners

PROBATE LITIGATION LESSONS FOR THE ESTATE PLANNER Updated January 2016 Introduction Due to a variety of demographic changes (we live longer, get divorced more, and have more wealth), the incidence of estate plan challenges has been on the rise. The most common litigation scenarios involve a child opposing a plan preferentially benefiting another child, a […]

Petition – Trust Contest, Specific Perf, Trustee Breach, DJ, POA Acctg

This pleading is offered as a sample for educational purposes only.  References to law and rules may not be current or accurate.  Counsel must evaluate whether the pleading has utility in a given case.   (Note: Ralph Holmes is currently retired from McLane Middleton. For information on this or other probate litigation issues, please contact […]