Publications

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ESTATE PLANNING LAW REPORT: April, 2018
If A Rescue Organization Presents You With An Adoption Contract For A Pet, I Suggest You Read It Carefully

April 28, 2018

by Nathan Hannah

Reading a blog post about pet rescuers, I came across a link to an adoption contract. It’s a contract that is intended for use between a pet rescue organization and individuals adopting pets from the organization. The contract includes this provision (the typos are in the original as I found it): It is agreed that […]

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ESTATE PLANNING LAW REPORT: March, 2018
Should You Have A DNR ?

March 14, 2018

by Nathan Hannah

I have written in the past about the prehospital medical care directive, also known as a “do-not-resuscitate” instruction or “DNR.” I am asked about it frequently, but not many people actually sign one after I explain it to them. The law on the DNR is actually relatively straightforward, although it seems that few people have […]

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REAL ESTATE LAW UPDATE: February, 2018
Rules of the Road For Your HOA’s Design Review Committee

February 16, 2018

by Nathan Hannah

A faithful reader, appraiser Steve Cole, suggested that in my next Update on the subject of homeowners’ associations, I should discuss the ins and outs of architectural review, also known as design review. If you have ever lived in a neighborhood governed by, or otherwise had to deal with, a homeowners’ association, you have probably […]

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ESTATE PLANNING LAW REPORT: January, 2018
How Do You Make An Organ Donation As Part Of Your Estate Plan?

January 23, 2018

by Nathan Hannah

I have written in the past about Donate Life Arizona, also known as the Donor Network of Arizona. It’s part of a larger organization called Donate Life that calls itself an organ procurement organization. It facilitates organ and tissue donation in Arizona and other states. Arizona law contains specific directions for how to make an […]

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REAL ESTATE LAW UPDATE: December 2017
What’s Wrong With Tiny Houses?

December 16, 2017

by Nathan Hannah

A recent item in the Arizona Daily Star told about plans to install (“build” isn’t really the right term, for reasons that will be clear in a minute) tiny houses in the Vail school district for teachers to live in. I’m staying completely away from the debate about whether or not this is the right […]

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Tax Law Special Report: November 2017
All The Hullaballoo Over The Home Mortgage Interest Deduction Comes Down To Changing One Amount

November 30, 2017

by Nathan Hannah

I usually don’t bother writing about, or even spend too much time thinking about, proposed tax legislation. I figure I can’t do anything about it except to try to understand it after it is enacted. I’m going to make an exception for the proposed change to the dollar limit on the home mortgage interest deduction because […]

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Tax Law Special Report
If Someone Calls You And Says They Are From The IRS, Then Says Any Of These Things, They Are Trying To Rob You

November 3, 2017

by Nathan Hannah

The IRS will not do any of the following: (1) ask you to pay a tax debt with a prepaid debit card or a gift card. (2) demand payment of a tax debt without having told you first, in writing, how much they think you owe them. (3) threaten to have the local police arrest […]

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REAL ESTATE LAW UPDATE: September 2017
It Is Possible For Your Homeowners’ Association To Take Your House, But Only If You Don’t Follow The Rules And They Do

September 28, 2017

by Nathan Hannah

The Arizona Republic recently published an investigative series about homeowners who have lost their houses as the result of foreclosures by their homeowners’ associations. As happens periodically, some people have pointed to these events as demonstrating the need for closer government regulation of homeowners’ associations. My own view is that the process by which homeowners’ […]

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REAL ESTATE LAW UPDATE: August 2017
In Brand Dispute, Court Tells State That Law Means What It Says- No Identical Brands

August 26, 2017

by Nathan Hannah

In a case decision that will no doubt be of interest to my friends and clients in the cattle industry, the Arizona Supreme Court has just ruled that the Department of Agriculture can’t record a livestock brand that is identical to a previously recorded brand, even if the new brand is to be placed in […]

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ESTATE PLANNING LAW REPORT: JULY 2017
IS AN INHERITANCE TAXABLE INCOME

July 29, 2017

by Nathan Hannah

I have addressed in previous reports the tax consequences of gifts and inheritances, but the subject is worth revisiting because I get asked about it frequently. There is a common misconception that inheritances are automatically taxable. Although the reasoning behind that misconception is usually not clearly articulated or is unexpressed, I think it originates with […]

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ESTATE PLANNING LAW REPORT: June 2017
New Legislation Concerning End of Life Care Focuses On Health Care Providers, But the Likely Practical Effect Is Unclear

June 27, 2017

by Nathan Hannah

There has been some publicity recently about a piece of Arizona legislation concerning end of life care. The legislation says that a health care provider can’t be discriminated against (fired, demoted, have their wages cut, etc.) because the provider “does not provide [services] for the purpose of causing or assisting in causing the death of […]

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REAL ESTATE LAW UPDATE: May 2017
When Must a Seller of Land Provide an Affidavit of Disclosure
(Or, When Is Property “Unsubdivided”)?

May 18, 2017

by Nathan Hannah

On at least a couple of occasions in the past I have written about the Arizona statute that requires sellers of unsubdivided land in unincorporated areas to provide an affidavit of disclosure. A commenter recently pointed out an area of uncertainty that I believe I identified in some of my earlier writings on this subject. […]

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REAL ESTATE LAW UPDATE: April 2017
Everything You Always Wanted To Know About Foreclosures

April 27, 2017

by Nathan Hannah

When I wrote a newsletter with that headline nearly ten years ago, foreclosures were probably not yet part of the general public consciousness. Things have sure changed since then. Even though many more people are at least aware of the subject now than was the case ten years ago, however, I’ll bet that most don’t […]

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ESTATE PLANNING LAW REPORT: March 2017
Funding A Trust and Other Ways To Leave Things To People Without Using A Will

March 27, 2017

by Nathan Hannah

I know I have written at various times in the past about re-titling your assets after you have established a trust, but I still get more questions about it than just about any other topic. So, it’s time for quick review. When you establish a trust, the purpose is usually to facilitate the management, and […]

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ESTATE PLANNING LAW REPORT: February 2017
How to Legally Change Your Name (In Arizona)

February 27, 2017

by Nathan Hannah

Sometimes I’m asked this question by someone I’m helping with estate planning: What is my legal name? The question is usually asked by someone who has, for generally non-legal reasons, used different names at different times in his or her life. Sometimes the question is asked because discrepancies have, perhaps accidentally, occurred in the way […]

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Tax Law Special Report
Federal Individual Income Tax Filing Season Runs From January 23 Through April 18, 2017

January 28, 2017

by Nathan Hannah

The IRS announced in its first news release of the year that it will begin accepting 2016 individual income tax returns via electronic filing, and will start processing paper returns, on January 23, 2017. The same announcement says that the deadline for filing 2016 returns is April 18, 2017. Yes, the filing deadline is April […]

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