I have guardianship of my 5 year old grandson. He is getting ready to start school. The school says that the mother or the father has every right to pick him up from school without me knowing. What is my legal right to prevent this from happening?

There are lots of different words people use when one person is caring for a grandchild. In these cases the legal relationship between each of the parties is very, very important.

In Arizona we have several different ways grandparents take care of their grandchildren. The rights and obligations of the mother, the father, the child and the grandparent are different based upon the type of legal relationship. You need to contact an attorney in your area to help you with this problem. However, let me give you some general rules.

For example, if your grandson is living with you and you have a written power of attorney document, your power lies with the paperwork. The father and mother can pick up the child at any time.

If you have gone to court and have gotten legal custody, or legal guardianship of the child, the legal papers will tell you the rights of the father and mother to pick up the child. In many states, even if the grandparent is the guardian, the parents can still have full legal rights.

Sometimes the only way to get the legal rights you need is with a legal adoption. If you adopt him, the parents will lose their parental rights and they cannot pick up the child without your consent. You control what happens to the child. Not the court. Not the parents.

I would strongly urge you to go see an attorney to legalize your relationship with this child so that you have the rights you want to have. You should not attempt this action without the services of a qualified family law attorney. The process takes 6-12 months.

There are many challenging stories about children who are removed from a caregivers home after many, many years of living happily with them. The only way to avoid these problems is to establish the legal relationship you want today.

This answer does not constitute legal advice and does not and is not intended to create an attorney-client relationship. The law may vary depending on the state in which you reside. It is intended only to give some direction in which to seek assistance.

Circular 230 Disclosure: Pursuant to recently-enacted U.S. Treasury Department Regulations, I am now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Setting up your own business is exciting. However, creating a business is a serious step for anyone. Do it properly to avoid the most common mistakes people make. Then relax and enjoy all the benefits owning your own business can bring.

Decide the Business Structure
The type of business structure is extremely important. The correct business structure will protect you from personal liability and allow the business to flourish. Each state may have its own specific types, but here are the general structures. Sole Proprietor – Simple but no asset protection. Partnership – Requires agreement and some owner protection. Limited Liability Company – Requires state approval and filing. Good owner protection. S Corporation – Requires state approval and filing. Must file a special election with the IRS and meet certain qualifications. Good owner protection. C Corporation – Requires state approval and filing. Good owner protection. See your advisor to find the best choice for you.

Get Tax Identification Numbers and Business Licenses
Every business needs a federal tax identification number. Some businesses may require a state identification number as well. Check the requirements in your state. Depending upon your state and type of business, you may also require a business license to operate in your town. There may be state and city requirements. You should also check for special licenses. If your business works with, or creates toxic substances, there may be a toxic chemical license as well. If you are paying yourself a salary or have employees, set up a procedure to deposit payroll taxes for the state and federal government. You may also need to set up a Workers Compensation Account with your state or private insurer. Set up a separate bank account for the business using the business tax identification number. Do not mix your personal funds with your business account. Get a good accountant to help you. Remember, no matter what business you are in – pay your taxes FIRST.

Additional Resources
For the web savy individual, information about choice of business entity, tax identification numbers and business licenses are available on the web. You should always discuss your choices with the help of your trusted advisors. You are the expert in your business. They are the experts in theirs.

When the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) was passed in 2001, it seemed as if estate taxes would soon be a thing of the past. The term estate taxes would become an unpleasant reminder of an old and unnecessary law.

EGTRRA removed estate taxes by increasing the estate tax “coupon” and therefore decreasing these taxes until 2010, when the estate tax vanished completely. The law also decreased the highest rate of tax from 55% to 45%, a substantial savings.

Well 2010 is here! Contrary to popular belief, Congress did not pass an estate tax relief bill by the end of 2009. A bill was passed by the House of Representatives in November but it never got out of committee in the Senate. However, the Senate Finance Committee did discuss “extensive, painful estate tax reform.” So this year we have no estate tax, but we may face income tax instead, on property received when someone dies in 2010. Then on January 1, 2011, the estate tax, under the current law, comes back in with a vengeance. But, if Congress is able to pass an estate tax bill, the bill may not be favorable to the taxpayer.

Right now, on January 1, 2011, the estate tax coupon goes back to $1 million and the highest marginal rate returns to 55%. No additional action from Congress will be required.

So What Do We Do Now ?

We need to plan with flexibility. Our trusts need to be amended to take into account the fact that we have to deal with two or three different versions of the estate tax law over the next few years. Also, Congress may act to make the payment on estate taxes even more painful. In the current deficit climate, they may give us many more challenges to deal with. WE MUST BE PROACTIVE! Call us today.

EP Update Express© can help. EP Update Express© is our annual updating program that will allow you to stay ahead of the law at a reasonable price. It will also help you make the changes to your documents you want to make, but just didn’t get around to. If you haven’t signed up yet, call us now! Don’t wait until it is too late!

The days are getting shorter, the weather cooler, and the skeletal arms of trees reach for the skies as their colorful apparel rests on the ground. All of these signs point to just one thing… No, not the estate tax repeal (although that does loom close); I’m referring, of course, to the upcoming holiday season—a time to slow down, spend time with family, and appreciate the blessings in our lives.

During this time of celebration and Thanksgiving, our office would like to offer our sincere thanks to you, our clients and readers, for the time you have spent with us, the trust you have put in us, and the role you have let us play in your lives. We hope we may continue to serve you in the coming year.

Happy Thanksgiving to all of our readers, and may you enjoy a wonderful holiday season.

A client in our office recently sent me a copy of this check. The client had just purchased an item from a television ad. He likes the product. Several weeks later he received this check in the mail for $9.75. He thought he was receiving a refund and was about to cash it.

Click here to continue reading this post…

When the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) was passed in 2001, it seemed as if estate taxes would soon be a thing of the past. The term estate taxes would become an unpleasant reminder of an old and unnecessary law.

Click here to continue reading this post…