Publications
August 23, 2018
by Nathan Hannah
I have written at various times in the past about re-titling your assets after you have established a trust, and emphasized the importance of this process. Nevertheless, I still get more questions about it than just about any other topic. So, at the risk of redundancy, I decided that it’s time for a quick review. […]
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July 23, 2018
by Nathan Hannah
I’m reluctant to pick anything out of the news to write about these days because I find so much of what’s in the news to be neither entertaining nor enlightening. Maybe I’m just starting to get tired of summer already. Real estate prices seem to be on the rise again. I’m hopeful that the problems […]
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June 25, 2018
by Nathan Hannah
I have previously presented the following question to you, my loyal readers: should the income earned on savings be exempt from income tax regardless of the purpose of the savings? I think so, and I’m not alone, but the idea doesn’t seem to have gained much traction, yet. Under the federal tax code, there are […]
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June 18, 2018
by Veronica Reese
DeConcini McDonald Yetwin & Lacy, PLC is pleased to announce the publication of Shareholder James M. Susa’s article entitled “Taxation On The Reservation – Post Script.” The article, co-authored by Tucson Attorney, Elise S. Pecchenino, provides an overview of the taxation of Native American tribes on reservation land. The article is featured in the […]
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May 21, 2018
by Nathan Hannah
Arizona law requires that a will be in writing, signed by the testator and by two witnesses. A will that does not comply with those requirements can nevertheless be valid if the signature and the material provisions are in the handwriting of the person making the will (that’s the “testator”). A will that is handwritten […]
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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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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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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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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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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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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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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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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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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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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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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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