HOW TO HANDLE A REAL ESTATE CLOSING ESTATE WHEN THE SELLER IS AN NYCLA CLE I NSTITUTE. Program Co-sponsor: NYCLA's Real Property Section
|
|
- Shauna Goodman
- 8 years ago
- Views:
Transcription
1 NYCLA CLE I NSTITUTE HOW TO HANDLE A REAL ESTATE CLOSING WHEN THE SELLER IS AN ESTATE Prepared in connection with a Continuing Legal Education course presented at New York County Lawyers Association, 14 Vesey Street, New York, NY scheduled for Monday, September 22, 2014 Program Co-sponsor: NYCLA's Real Property Section Faculty: Mary S. Croly and Brad M. Jacobs, McLaughlin & Stern, LLP This course has been approved in accordance with the requirements of the New York State Continuing Legal Education Board for a maximum of 3 Transitional and Non-Transitional credit hours: 1 Skills; 2 Professional Practice/Law Practice Management. This program has been approved by the Board of Continuing Legal education of the Supreme Court of New Jersey for 3 hours of total CLE credits. Of these, 0 qualify as hours of credit for ethics/professionalism, and 0 qualify as hours of credit toward certification in civil trial law, criminal law, workers compensation law and/or matrimonial law. ACCREDITED PROVIDER STATUS: NYCLA s CLE Institute is currently certified as an Accredited Provider of continuing legal education in the States of New York and New Jersey.
2
3 Information Regarding CLE Credits and Certification How to Handle a Real Estate Closing when the Seller is an Estate September 22, 2014; 6:00 PM to 9:00 PM The New York State CLE Board Regulations require all accredited CLE providers to provide documentation that CLE course attendees are, in fact, present during the course. Please review the following NYCLA rules for MCLE credit allocation and certificate distribution. i. You must sign-in and note the time of arrival to receive your course materials and receive MCLE credit. The time will be verified by the Program Assistant. ii. iii. iv. You will receive your MCLE certificate as you exit the room at the end of the course. The certificates will bear your name and will be arranged in alphabetical order on the tables directly outside the auditorium. If you arrive after the course has begun, you must sign-in and note the time of your arrival. The time will be verified by the Program Assistant. If it has been determined that you will still receive educational value by attending a portion of the program, you will receive a pro-rated CLE certificate. Please note: We can only certify MCLE credit for the actual time you are in attendance. If you leave before the end of the course, you must sign-out and enter the time you are leaving. The time will be verified by the Program Assistant. Again, if it has been determined that you received educational value from attending a portion of the program, your CLE credits will be pro-rated and the certificate will be mailed to you within one week. v. If you leave early and do not sign out, we will assume that you left at the midpoint of the course. If it has been determined that you received educational value from the portion of the program you attended, we will pro-rate the credits accordingly, unless you can provide verification of course completion. Your certificate will be mailed to you within one week. Thank you for choosing NYCLA as your CLE provider!
4
5 New York County Lawyers Association Continuing Legal Education Institute 14 Vesey Street, New York, N.Y (212) How to Handle a Real Estate Closing when the Seller is an Estate Monday, September 18, 2014, 6:00 PM - 9:00 PM Program Co-sponsor: NYCLA s Real Property Section Faculty: Mary S. Croly and Brad M. Jacobs, McLaughlin & Stern LLP AGENDA 5:30 PM 6:00 PM Registration 6:00 PM 6:10 PM Introduction and Announcements 6:10 PM 8:45 PM Discussion 8:45 PM 9:00 PM Questions and Answers
6
7 Mary Croly, Esq. McLaughlin & Stern 260 Madison Avenue New York, New York Does the Executor Have the Power to Sell Property? EPTL (b)(5) and EPTL (b)(5)(B) Fiduciary does not have authority to sell property specifically disposed of by Will or Testamentary Trust Fiduciary has authority to sell property on such terms as in the opinion of the fiduciary are most advantageous to those interested in the estate. Exception Real property held in a revocable trust is not probate property and the Executor/Administrator has no power to sell such property 1
8 Overview of the Federal Estate Tax The 2012 Tax Act was signed into law on January 2, 2013 and applies to decedents dying on or after December 31, 2012 Basic Exclusion amount is $5 million indexed for inflation Federal Estate Tax Exemption for 2014 is $5,340,000 (2013 $5,250,000) 40% estate tax rate Federal Estate Tax Return (Form 706) due date is 9 months from Date of Death New York State Estate Tax Exclusion $1 million New York Tax Law 951 (a) (Prior to 4/1/14) Exclusion $2,062,500 for deaths 4/1/14 3/31/15 Exclusion $3,125,000 for deaths 4/1/15 3/31/16 Exclusion $4,187,500 fro death 4/1/16 3/31/17 Exclusion $5,250,000 for deaths 4/1/17 12/31/18 Exclusion same as the Federal Exemption on or after 1/1/19 NYS Estate Tax Return due date is 9 months from Date of Death A NYS Estate Tax closing letter or discharge letter will be issued after the NYS Estate Tax return is approved by the Department of Taxation & Finance. New York Surrogate s Court Proceeding Probate proceeding Letters Testamentary issued to Executor under Will who has authority to collect and sell real and cooperative personal property. 2
9 Trustee of Revocable Trust A Trustee has the authority to sell property held in a revocable trust No Court issued Letters of Trusteeship No Court approval of Letters of Trusteeship Attorney should obtain copy of trust agreement to verify if the trustee has the power to sell property out of the trust Attorney should obtain a copy of all amendments to the trust, if any Where there are multiple trustees make sure all trustees consent to sale Use of a Power of Attorney by a Fiduciary A fiduciary cannot delegate his or her duties as fiduciary As a general rule, [t]o qualify as a fiduciary is a serious matter and if one lacks the time or inclination necessary to devote to the affairs of an estate, he should refrain from accepting his nomination or resign. The facts in each estate will determine whether or not the retention of agents is warranted. Review the Will to see if All Fiduciaries are Required to Sign Documents Exception A fiduciary may delegate duties that are considered ministerial in nature Transfer of Cooperative Apartments Can Cooperative apartments be transferred to revocable trusts? Board approval is required and in some buildings the transfer is not permitted under Board Rules A Revocable Trust is a Grantor Trust 3
10 Who can Sell a Cooperative Apartment when the Unit Owner Dies? An Executor/Administrator has authority to sell the unit if it is held in the decedent s name alone (check record owner on stock certificate and proprietary lease) Federal Release of Lien Form 792 US Certificate Discharging Property Subject to Estate Tax Lien Required Documents Copy of first page of Form 706 Form 4422 signed by the Executor Copy of Death Certificate Original Letters Testamentary Copy of Contract of Sale Copy of Last Will and Testament Copy of Form 2848 Federal Release of Lien Form 792 US Certificate Discharging Property Subject to Estate Tax Lien A Federal Release of Lien cannot be obtained if the Estate is not required to file a Federal Estate Tax Return You Do Not Have a Contract of Sale 4
11 Requirements to Transfer Shares of a Coop Apartment Original stock certificate Original proprietary lease Death Certificate with raised seal (original). Attorney certified copy of Last Will and Testament and any Codicils. Requirements to Transfer Shares of a Coop Apartment (Continued) Certificate of Letters Testamentary or Administration dated within six (6) months of closing (original)* Affidavit of Debts and Domicile executed by an Executor or Administrator (original) US Certificate Discharging Property Subject to Estate Tax Lien (Form 792, original) or IRS Estate Tax Closing Letter Original proprietary lease NYS Release of Lien of Estate Tax (Form ET 117, original ) If decedent died prior to February 1, 2000: NYS Estate Tax Waiver (Form ET 99, original) or a NYS Estate Tax Closing Letter *It is good practice to update Letters if dated more than 30 days from closing date New York State Release of Lien Form ET 117 Obtained through NYS Department of Taxation & Finance Must be filed with either a Form ET 706, ET 30 or ET 85 Obtain forms from NYS Dept of Taxation & Finance website Usually takes about 5 weeks to obtain No requirement for a signed Contract of Sale 5
12 Brad Jacobs, Esq. McLaughlin & Stern 260 Madison Avenue New York, New York Important Things to Consider when an Estate is the Seller DBA: Don t Be Afraid to discuss issues with estate counsel and/or the title company in advance to get an overview of the estate and get pertinent documents reviewed Intervening Transfers are they necessary and what documents need to be prepared? Talk to Executor to find out what, if anything they know about the property as this will affect the level of reps and warranties given in a contract Title Insurance the ultimate Belt and Suspenders (even for co ops) Timing estate transactions may take longer than standard ones Attorneys for buildings need to be aware of estate issues and logistics 6
13 I. Who is the Seller? Seller should be John Doe, as Executor of the Estate of Jane Doe or John Doe, as Trustee of the John Doe Trust Under Agreement Dated ( u/a/d ), [Use EIN not SS#] Suggested Contract Language: Purchaser acknowledges that John Doe is only acting in his capacity as executor of the Seller in connection with this transaction. Accordingly, Purchaser, for themselves and their heirs, successors and assigns hereby releases, relinquishes and waives any and all recourse against John Doe in his individual capacity. (BUYER TO ADD: except for those claims as may be made pursuant to Section of the New York Estates, Powers and Trust Law ) II. PCDA Not Applicable on Fiduciary Transactions NY Real Property Law Section 463(7) states that the $500 Property Condition Disclosure Act (PCDA) credit is not applicable in transfers by a fiduciary in the course of administration of a decedent s estate, a guardianship, a conservatorship or a trust (Note: may not be applicable for grantor trusts) Fiduciary is generally not in a position to make representations or disclosures about the condition of Property so why should they be required to give a credit? III. Representations and Warranties Take it or Leave it Most Fiduciaries have not lived in the property to be able to make customary reps that a seller would otherwise be able to make such as leaks, noise complaints, etc. Credits vs. Repairs Always opt for credits Without representations Buyer must conduct greater level of due diligence and engage brokers to do more heavy lifting 7
14 III. Representations and Warranties SUGGESTED CONTRACT PROVISION It is understood and agreed that (i) no equipment, furnishings, furniture or personal property are included in this sale, except as is specifically set forth in Paragraph of the printed form of Contract, and (ii) Seller is not obligated to install any equipment or appliances in the Unit or otherwise make any repairs or improvements to the Unit or to the appliances, equipment and fixtures contained in the Unit. III. Representations and Warranties ANOTHER SUGGESTED CONTRACT PROVISION Purchaser acknowledges that the floors, doors, walls, ceilings and other surfaces at the Unit are being sold in their AS IS conditions and Purchaser agrees that Seller shall not be required to repair, repaint or refinish the floors, doors, walls, ceilings or any other surface at the Unit. Purchaser shall accept the walls in the Unit subject to minor chips, holes and/or indentations as are ordinarily created by the removal of hanging pictures and other removable items being taken by the Seller. III. Representations and Warranties AND ANOTHER SUGGESTED CONTRACT PROVISION Seller represents and warrants that (i) Seller has all right, title and interest to the [Property] and has the authority to enter this Contract, and to transfer ownership of the Property, (ii) all debts and claims of the estate of John Doe (the Estate ) have been provided for, (iii) all estate, transfer, death and other taxes of the Estate shall be paid from funds of the Estate and (iv) all tax proceedings will be timely completed. Seller agrees to indemnify and hold Purchaser harmless, including reasonable attorney fees, from any debts, expenses and liens against the Property that are or may be owed by the Estate. This provision shall survive Closing. 8
15 IV. Storage/Servant s Room Is there an Affirmative Ownership Interest? SUGGESTED CONTRACT PROVISION At Closing, Seller shall transfer to Purchaser whatever rights and interests, if any, Seller may have to the storage area/servant s room located at the Premises. No additional consideration will be paid by Purchaser for the acquisition of the storage area/servant s room V. Estate Documents To Be Provided Death Certificate Last Will and Testament Certified as True and Correct Letters Testamentary within 6 Months of Closing Date (30 days is best practice) IRS/NYS Lien Waivers (or applicable Affidavits) Affidavit of Debts and Domicile V. Estate Documents SUGGESTED CONTRACT PROVISION When Representing a Seller: Seller will provide Purchaser with (i) a certificate of letters testamentary concerning the Seller dated within 6 months of the Closing Date, (ii) a copy of the Last Will and Testament of John Doe certified by estate counsel as being a true and correct copy, (iii) a copy of the death certificate of John Doe and (iv) any other documents that (the managing agent/title company as applicable] may deem reasonably necessary to effectuate the transfer of the Property. 9
16 V. Estate Documents SUGGESTED CONTRACT PROVISION When Representing a Purchaser Seller will provide Purchaser with (i) a certificate of letters testamentary concerning the Seller dated within 6 months of the Closing Date, (ii) a copy of the Last Will and Testament of John Doe certified by estate counsel as being a true and correct copy, (iii) a copy of the death certificate of John Doe, (iv) a release of lien with respect to the Property, issued by the New York State Department of Taxation and Finance, (v) a Federal release of lien issued by the IRS or an affidavit confirming that no such release is required and (vi) any other documents that [the managing agent/title company as applicable] may require to effectuate the transfer of the Property and/or the issuance of the Title Company s Title Policy. Note that Schedule B of a Title Report may ask for additional documentation VI. Coop Leasehold Insurance Policy With Coop Apartments Always Suggest Coop Leasehold Insurance Belt and Suspenders SUGGESTED CONTRACT PROVISION Purchasers obligations to Close title to the Unit, Shares and Lease shall be contingent upon the issuance of a title policy or a binding commitment for same (the Title Policy ) at Closing upon concurrent payment of the standard premium therefor, insuring Purchasers title to the Unit, Shares and Lease in the amount of the Purchase Price subject to no Judgments, Liens, Claims, Encumbrances or other matter not expressly permitted by this Contract; the Title Policy shall be the title company s current form of Coop Leasehold Insurance Policy with any endorsements required by Purchasers, if any, as are then customary and available in New York. VII. Domicile of Decedent Get a representation that the Decedent was a NY Domiciliary or it may raise out of state probate issues IT 2663/2664 Estimated Income Tax Return may come into play Suggested contract provision: Seller represents and warrants that at the time of his death, John Doe was a domiciliary of the State of New York. This representation shall survive the Closing. 10
17 The Closing Get all relevant estate documents together and over to the applicable parties as soon as possible to address any issues Timing of signatures when you have multiple fiduciaries for deeds, transfer tax returns and related documents, chances are all executors must sign so be cognizant of preparation and turnaround times Try to get as many documents as possible pre signed (even do a Seller s pre closing) Power of attorney not permitted except for ministerial documents Deed must recite actual consideration not just the standard $10 In co op transactions, make sure executor has stock/lease Closing proceeds instructions 11
18 Representing Buyers and Sellers in Estate Transactions and Estate Planning Involving Real Property Important Things to Consider when an Estate is the Seller DBA: Don t Be Afraid to discuss issues with estate counsel and/or the title company in advance to get an overview of the estate and get pertinent documents reviewed Intervening Transfers are they necessary and what documents need to be prepared? Talk to Executor to find out what, if anything they know about the property as this will affect the level of reps and warranties given in a contract Title Insurance the ultimate Belt and Suspenders (even for co ops) Timing estate transactions may take longer than standard ones Attorneys for buildings need to be aware of estate issues and logistics I. Who is the Seller? Seller should be John Doe, as Executor of the Estate of Jane Doe or John Doe, as Trustee of the John Doe Trust Under Agreement Dated ( u/a/d ), [Use EIN not SS#] Suggested Contract Language: Purchaser acknowledges that John Doe is only acting in his capacity as executor of the Seller in connection with this transaction. Accordingly, Purchaser, for themselves and their heirs, successors and assigns hereby releases, relinquishes and waives any and all recourse against John Doe in his individual capacity. (BUYER TO ADD: except for those claims as may be made pursuant to Section of the New York Estates, Powers and Trust Law ) 1
19 II. PCDA Not Applicable on Fiduciary Transactions NY Real Property Law Section 463(7) states that the $500 Property Condition Disclosure Act (PCDA) credit is not applicable in transfers by a fiduciary in the course of administration of a decedent s estate, a guardianship, a conservatorship or a trust (Note: may not be applicable for grantor trusts) Fiduciary is generally not in a position to make representations or disclosures about the condition of Property so why should they be required to give a credit? III. Representations and Warranties Take it or Leave it Most Fiduciaries have not lived in the property to be able to make customary reps that a seller would otherwise be able to make such as leaks, noise complaints, etc. Credits vs. Repairs Always opt for credits Without representations Buyer must conduct greater level of due diligence and engage brokers to do more heavy lifting III. Representations and Warranties SUGGESTED CONTRACT PROVISION It is understood and agreed that (i) no equipment, furnishings, furniture or personal property are included in this sale, except as is specifically set forth in Paragraph of the printed form of Contract, and (ii) Seller is not obligated to install any equipment or appliances in the Unit or otherwise make any repairs or improvements to the Unit or to the appliances, equipment and fixtures contained in the Unit. 2
20 III. Representations and Warranties ANOTHER SUGGESTED CONTRACT PROVISION Purchaser acknowledges that the floors, doors, walls, ceilings and other surfaces at the Unit are being sold in their AS IS conditions and Purchaser agrees that Seller shall not be required to repair, repaint or refinish the floors, doors, walls, ceilings or any other surface at the Unit. Purchaser shall accept the walls in the Unit subject to minor chips, holes and/or indentations as are ordinarily created by the removal of hanging pictures and other removable items being taken by the Seller. III. Representations and Warranties AND ANOTHER SUGGESTED CONTRACT PROVISION Seller represents and warrants that (i) Seller has all right, title and interest to the [Property] and has the authority to enter this Contract, and to transfer ownership of the Property, (ii) all debts and claims of the estate of John Doe (the Estate ) have been provided for, (iii) all estate, transfer, death and other taxes of the Estate shall be paid from funds of the Estate and (iv) all tax proceedings will be timely completed. Seller agrees to indemnify and hold Purchaser harmless, including reasonable attorney fees, from any debts, expenses and liens against the Property that are or may be owed by the Estate. This provision shall survive Closing. IV. Storage/Servant s Room Is there an Affirmative Ownership Interest? SUGGESTED CONTRACT PROVISION At Closing, Seller shall transfer to Purchaser whatever rights and interests, if any, Seller may have to the storage area/servant s room located at the Premises. No additional consideration will be paid by Purchaser for the acquisition of the storage area/servant s room 3
21 V. Estate Documents To Be Provided Death Certificate Last Will and Testament Certified as True and Correct Letters Testamentary within 6 Months of Closing Date (30 days is best practice) IRS/NYS Lien Waivers (or applicable Affidavits) Affidavit of Debts and Domicile V. Estate Documents SUGGESTED CONTRACT PROVISION When Representing a Seller: Seller will provide Purchaser with (i) a certificate of letters testamentary concerning the Seller dated within 6 months of the Closing Date, (ii) a copy of the Last Will and Testament of John Doe certified by estate counsel as being a true and correct copy, (iii) a copy of the death certificate of John Doe and (iv) any other documents that (the managing agent/title company as applicable] may deem reasonably necessary to effectuate the transfer of the Property. V. Estate Documents SUGGESTED CONTRACT PROVISION When Representing a Purchaser Seller will provide Purchaser with (i) a certificate of letters testamentary concerning the Estate of John Doe dated within 6 months of the Closing Date, (ii) a copy of the Last Will and Testament of John Doe certified by estate counsel as being a true and correct copy, (iii) a copy of the death certificate of John Doe, (iv) a release of lien (ET 117) with respect to the Property, issued by the New York State Department of Taxation and Finance, (v) a Federal release of lien(form 792) issued by the IRS or an affidavit confirming that no such release is required, (vi) any other documents that [the managing agent/title company as applicable] may require to effectuate the transfer of the Property and/or the issuance of the Title Company s Title Policy and (vii) an Affidavit of Solvency, Debts and Domicile and an agreement, which shall survive Closing, in which Seller agrees to indemnify and hold Purchaser harmless in connection with any estate taxes due from the Estate of John Doe. Note that Schedule B of a Title Report may ask for additional documentation 4
22 Contract of Sale Seven Common Issues V. Estate Documents SUGGESTED CONTRACT PROVISION Seller represents that the decedent had not been at any time a patient in a nursing facility, facility for the mentally retarded, or medical institution, while receiving medical aid from the Department of Social Services. Seller agrees to indemnify and hold Purchaser harmless from all loss, cost or damage (including reasonable attorneys fees) which Purchaser may sustain as a result of this representation. This paragraph shall survive Closing. VI. Coop Leasehold Insurance Policy With Coop Apartments Always Suggest Coop Leasehold Insurance Belt and Suspenders SUGGESTED CONTRACT PROVISION Purchasers obligations to Close title to the Unit, Shares and Lease shall be contingent upon the issuance of a title policy or a binding commitment for same (the Title Policy ) at Closing upon concurrent payment of the standard premium therefor, insuring Purchasers title to the Unit, Shares and Lease in the amount of the Purchase Price subject to no Judgments, Liens, Claims, Encumbrances or other matter not expressly permitted by this Contract; the Title Policy shall be the title company s current form of Coop Leasehold Insurance Policy with any endorsements required by Purchasers, if any, as are then customary and available in New York. VII. Domicile of Decedent Get a representation that the Decedent was a NY Domiciliary or it may raise outof state probate issues IT 2663/2664 Estimated Income Tax Return may come into play Suggested contract provision: Seller represents and warrants that at the time of his death, John Doe was a domiciliary of the State of New York. This representation shall survive the Closing. 5
23 The Closing Get all relevant estate documents together and over to the applicable parties as soon as possible to address any issues Timing of signatures when you have multiple fiduciaries for deeds, transfer tax returns and related documents, chances are all executors must sign so be cognizant of preparation and turnaround times Try to get as many documents as possible pre signed (even do a Seller s preclosing) Power of attorney not permitted except for ministerial documents Deed must recite actual consideration not just the standard $10 In co op transactions, make sure executor has stock/lease Closing proceeds instructions Representing Buyers and Sellers in Estate Transactions and Estate Planning Involving Real Property 6
24
25 Faculty Biographies
26
27 Mary S. Croly - Trusts and Estates - New York, NY Page 1 of 2 9/18/2014 McLaughlin & Stern LLP Mary S. Croly Of Counsel New York, NY T: (212) x1426 F: (212) mcroly@mclaughlinstern.com Biography Mary S. Croly graduated with honors from Franklin & Marshall College in 1985 with a Bachelor's Degree in Accounting and Economics. She received her J.D. from the Temple School of Law in She is admitted to practice in New York (Southern and Eastern Districts), New Jersey, the District of Columbia and before the United States Tax Court. After graduating from Temple School of Law she joined the big four accounting firm of KPMG as a tax specialist in its Middle Market Group in New York City. Since then, Ms. Croly has practiced in the trust and estate field at several New York area law firms, and joined McLaughlin & Stern, LLP in 2006 as an associate in the trust and estate department. Mary s practice is concentrated in the areas of wills, trusts, estate planning and administration, guardianships and real estate. Mary was a co-author of the two-volume text, Handling Federal Estate and Gift Taxes, 6th Edition, published by West Group and an assistant editor of "Insights & Strategies," an estate planning publication for professionals. Mary is a co-author of "Statutory Time Limits for Guardianship Hearings & Decisions," published in The Association of the Bar of the City of New York's "The Record," Vol. 53, No.3, May-June She chaired The Association of the Bar of the City of New York's Committee on Legal Problems of the Aging from She has been a faculty member of The Association of the Bar of the City of New York where she was a frequent lecturer on Article 81 of the Mental Hygiene Law. She was also on the faculty of Practicing Law Institute where she has published articles in their CLE books entitled "Article 81 of the Mental Hygiene Law: Guardianship for Personal Needs," and most recently "Basic Estate Planning for the Elderly Facing Health Care Needs/Wills and Will Execution." Mary is a member of The City Bar Association (Committee Member: Trusts, Estates And Surrogate's Court) and New York State Bar Association (Section Member: Trusts and Estates and Elder Law). On The City Bar Association's Trusts, Estates and Surrogate s Court Committee she has chaired a subcommittee on the New York Decanting Statute. She is a volunteer attorney for the Legal Services of the Hudson Valley and at the Mitchell Rabbino Decision Making Day Program for the New York State Bar Association.
28 Mary S. Croly - Trusts and Estates - New York, NY Page 2 of 2 9/18/2014 Practice Areas Trusts and Estates Education Franklin & Marshall College (B.A., 1985) Temple University (J.D., 1988) Bar Admissions New York (Southern and Eastern Districts) New Jersey District of Columbia United States Tax Court Memberships The City Bar Association (Committee Member: Trusts, Estates And Surrogate's Court) New York State Bar Association (Section Member: Trusts and Estates and Elder Law) Copyright 2014 McLaughlin & Stern LLPAll Rights Reserved Attorney Advertising
29 Brad M. Jacobs - Corporate and Securities, Real Estate, Emerging Markets, China Practic... Page 1 of 2 9/18/2014 McLaughlin & Stern LLP Brad M. Jacobs Partner New York, NY T: (212) F: (800) bjacobs@mclaughlinstern.com Biography Mr. Jacobs received his B.A. degree from The George Washington University in 1996 and his J.D. degree from Brooklyn Law School in Upon graduation from law school he joined the firm as an associate and then became a partner in His practice focuses primarily on real estate law, managing transactions involving the purchase and sale of residential and commercial real estate, as well as lending and secured transactions. In addition, he has substantial experience in connection with the leasing and subleasing of commercial space. He also serves as counsel to cooperative corporations and condominiums throughout New York City, including representing sponsors and holders of unsold shares in various buildings. He is a faculty member of the New York Institute for Continuing Education where he lectures on real estate issues. He also speaks at various top real estate brokerage agencies and has participated as a lecturer at several conferences hosted by the New York State Bar Association. In addition, Mr. Jacobs practices corporate law, primarily representing public and private companies in general corporate/securities matters, corporate finance and mergers and acquisitions. Mr. Jacobs works with private and public companies, investors and broker-dealers in the private and public offering of equity, debt and convertible securities. His capital markets experience includes several cross-border transactions. He has experience in preparing asset and stock purchase agreements, employment agreements, shareholder and limited liability company agreements and licensing agreements.
30 Brad M. Jacobs - Corporate and Securities, Real Estate, Emerging Markets, China Practic... Page 2 of 2 9/18/2014 Practice Areas Corporate and Securities Real Estate Emerging Markets China Practice Education The George Washington University (B.A., 1996) Brooklyn Law School (J.D. 1999) Bar Admissions New York State Southern and Eastern Districts of New York New Jersey and District of Court for New Jersey Memberships Association of the Bar of the City of New York New York State Bar Association Birthplace Havertown, PA Copyright 2014 McLaughlin & Stern LLPAll Rights Reserved Attorney Advertising
Introduction to NYS Foreclosure Law: Understanding the Settlement Conference Process and Most Common Homeowner Defenses
PLEASE DETACH THIS FORM AND RETURN TO CLE STAFF AT THE END OF PROGRAM EVALUATION FORM In order for us to improve our continuing legal education programs, we need your input. Please complete this evaluation
More informationT he I ns and O uts of T ax
n s t i t u t e I N Y C L A - C L E T he I ns and O uts of T ax A udits : W hat Y ou N eed to K now Prepared in connection with a Continuing Legal Education course presented at New York County Lawyers
More informationHOW TO RUN A PROFITABLE LAW FIRM: A 360 APPROACH NYCLA CLE I NSTITUTE. Program Co-Sponsors: Berdon LLP CPAs and Advisors
NYCLA CLE I NSTITUTE HOW TO RUN A PROFITABLE LAW FIRM: A 360 º APPROACH Prepared in connection with a Continuing Legal Education course presented at New York County Lawyers Association, 14 Vesey Street,
More informationCLE for Lunch: Special Education An Introduction to Impartial Due Process Hearings in NY
EVALUATION FORM In order for us to improve our continuing legal education programs, we need your input. Please complete this evaluation form and place it in the box provided at the registration desk at
More informationDURABLE POWER OF ATTORNEY. John Doe
This document was prepared by: John Doe 100 Main Street Atlanta, Georgia 33034 Return To: John Doe 100 Main Street Atlanta, Georgia 33034 DURABLE POWER OF ATTORNEY OF John Doe I. PRINCIPAL AND ATTORNEY-IN-FACT
More informationA L awyer s G uide to M edical R ecords : U nderstanding the
n s t i t u t e I N Y C L A - C L E A L awyer s G uide to M edical R ecords : U nderstanding the S tory T hey T ell and H ow to U se T hem Prepared in connection with a Continuing Legal Education course
More informationDURABLE POWER OF ATTORNEY
This document was prepared by: John Doe 100 Main Street Miami, Florida 33109 Return To: John Doe 100 Main Street Miami, Florida 33109 DURABLE POWER OF ATTORNEY OF John Doe I. PRINCIPAL AND ATTORNEY-IN-FACT
More informationSAMPLE DURABLE POWER OF ATTORNEY. John Doe
This document was prepared by: John Doe 100 Main Street Austin, Texas 80201 Return To: John Doe 555 Simple Street Austin, Texas 80201 DURABLE POWER OF ATTORNEY OF John Doe NOTICE: THE POWERS GRANTED BY
More informationS o Y ou W ant to L earn
n s t i t u t e I N Y C L A - C L E S o Y ou W ant to L earn H ow to D o a R eal E state C losing Prepared in connection with a Continuing Legal Education course presented at New York County Lawyers Association,
More informationUNDERSTANDING PROBATE. The Family Guide PREPARED BY ROBERT L. FERRIS
UNDERSTANDING PROBATE The Family Guide PREPARED BY ROBERT L. FERRIS I FIRST STEPS: WHAT TO DO 1. Obtain certified copies of the Death Certificate. When a person dies in California, an official Death Certificate
More informationUNDERSTANDING PROBATE: A BASIC GUIDE TO THE PROBATE PROCESS
WHAT IS PROBATE? JAY D. FULLMAN A PROFESSIONAL CORPORATION 800 South Beach Boulevard, Suite A La Habra, California 90631 Telephone (562) 694-6005 or (714) 255-2960 Facsimile (562) 697-7700 E-Mail: jdfullman@mminternet.com
More informationSTEP-BY-STEP GUIDE TO THE PROBATE PROCESS
STEP-BY-STEP GUIDE TO THE PROBATE PROCESS TABLE OF CONTENTS Probate Process Flowchart....................................................... 1 How To Determine Probate Assets.................................................
More informationLimited Power of Attorney (LPOA)
Limited Power of Attorney (LPOA) Page 1 of 3 Investment Advisor ( IA ) Information (This portion to be completed by IA.) IA Firm Name (Please print.) IA Master Account Number Service Team Advisor Contact
More informationMARYLAND STATUTORY FORM LIMITED POWER OF ATTORNEY PLEASE READ CAREFULLY
MARYLAND STATUTORY FORM LIMITED POWER OF ATTORNEY PLEASE READ CAREFULLY This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal).
More informationCOURT OF COMMON PLEAS PROBATE DIVISION ASHTABULA COUNTY, OHIO
COURT OF COMMON PLEAS PROBATE DIVISION ASHTABULA COUNTY, OHIO IN THE MATTER OF RULES OF COURT FOR THE COMMON PLEAS COURT PROBATE DIVISION ASHTABULA COUNTY, OHIO JUDGMENT ENTRY Pursuant to Superintendence
More informationProbate Proceeding Checklist (see Surrogate s Court Form P-1, rev. 2/08)
Probate Proceeding Checklist (see Surrogate s Court Form P-1, rev. 2/08) If the will was previously admitted to probate the petitioner should submit Administration c.t.a. form CTA-1. This Checklist is
More informationSTOCK PURCHASE AGREEMENT
STOCK PURCHASE AGREEMENT THIS STOCK PURCHASE AGREEMENT ("Agreement") is made and entered into effective as of the day of, 2014, by and between Paula Ring Zerkle, an adult individual with an address of
More informationSTANDARD LAND PURCHASE AND SALE AGREEMENT [#505] (With Contingencies)
STANDARD LAND PURCHASE AND SALE AGREEMENT [#505] (With Contingencies) The parties make this Agreement this day of,. This Agreement supersedes and replaces all obligations made in any prior Contract To
More informationPROBATE AND THE REALTOR
PROBATE AND THE REALTOR Tuesday, November 4, 2015 12:30 p.m. 1:15 p.m. With: Equity Title 9949 W. Bell Road Sun City, AZ 85351 SPEAKERS: Christopher J. Charles, Esq. and James T. Rayburn, Esq. CHRISTOPHER
More informationWHAT TO DO WHEN A DEATH OCCURS
WHAT TO DO WHEN A DEATH OCCURS Prepared by SENIOR RIGHTS ASSISTANCE (206) 448 5720 General Introduction: Senior Rights Assistance (SRA) has prepared this educational brochure to give you basic information
More informationESTATE PLANNING AND PROBATE LAW SPECIALIZATION ADVISORY BOARD STANDARDS AND PROCEDURES FOR CERTIFICATION, RECERTIFICATION, AND DECERTIFICATION
ESTATE PLANNING AND PROBATE LAW SPECIALIZATION ADVISORY BOARD STANDARDS AND PROCEDURES FOR CERTIFICATION, RECERTIFICATION, AND DECERTIFICATION By virtue of the authority vested in the Estate Planning and
More informationAMENDED AND RESTATED CERTIFICATE OF INCORPORATION OF GANNETT SPINCO, INC.
AMENDED AND RESTATED CERTIFICATE OF INCORPORATION OF GANNETT SPINCO, INC. Gannett Spinco, Inc., a corporation organized and existing under the laws of the State of Delaware, pursuant to Sections 242 and
More informationThe Contingency Planning Guide
The Contingency Planning Guide for ParaleGals October 2014 Visit For Paralegals at www.lsuc.on.ca or phone 416-947-3315 or 1-800-668-7380 ext 3315 THE CONTINGENCY PLANNING GUIDE Contingency planning for
More informationCONTRIBUTION AGREEMENT of INCROWD ALABAMA FUND I, LLC
CONTRIBUTION AGREEMENT of INCROWD ALABAMA FUND I, LLC INSTRUCTIONS TO INVESTORS EACH PROSPECTIVE INVESTOR IN INCROWD ALABAMA FUND I, LLC (THE COMPANY ) SHOULD EXAMINE THE SUITABILITY OF THIS TYPE OF INVESTMENT
More informationSAMPLE LAND CONTRACT
This material is provided to answer general questions about the law in New York State. The information and forms were created to assist readers with general issues and not specific situations, and, as
More informationTOP 20 TITLE ISSUES In no particular order, here are brief summaries of the top 20 title issues that can arise in a real estate transaction: 1. Trusts 2. Power of Attorney 3. Death 4. Divorce 5. Foreclosure
More informationGeneral Questions and Answers on the Mortgage Recording Taxes
New York State Department of Taxation and Finance Taxpayer Services Division Technical Services Bureau General Questions and Answers on the This publication addresses some general questions regarding the
More informationGerard G. Brew Partner
Partner T: 973.639.6976 F: 973.297.3956 gbrew@mccarter.com Four Gateway Center 100 Mulberry St. Newark, NJ 07102 Mr. Brew represents clients in disputed matters involving estates, trusts, fiduciaries,
More informationSMALL ESTATE AFFIDAVIT
SMALL ESTATE AFFIDAVIT 1 For Transfer of Property When a Person has Died FORMS and INSTRUCTIONS Superior Court of Arizona in Maricopa County PBSE1 5280-102513 SELF-SERVICE CENTER SMALL ESTATE AFFIDAVIT
More information(House and Land) Approved by the Nova Scotia Real Estate Commission for use by Industry Members under the Real Estate Trading Act.
AGREEMENT OF PURCHASE & SALE FOR TURN KEY NEW CONSTRUCTION (House and Land) Approved by the Nova Scotia Real Estate Commission for use by Industry Members under the Real Estate Trading Act The Buyer of
More informationSynopsis of Nevada Probate Law. Don W. Ashworth Probate Commissioner Eighth Judicial District Court
Synopsis of Nevada Probate Law Don W. Ashworth Probate Commissioner Eighth Judicial District Court SYNOPSIS OF NEVADA PROBATE LAW LETTER OF ENTITLEMENT 146.080 This section is only applicable to estates
More informationSUBSCRIPTION AGREEMENT. of PACIFIC WEST MORTGAGE FUND, LLC A California limited liability company
Investor/Member No.: SUBSCRIPTION AGREEMENT of PACIFIC WEST MORTGAGE FUND, LLC A California limited liability company Pursuant to this Subscription Agreement of Pacific West Mortgage Fund, LLC (the "LLC"),
More informationLIMITED LIABILITY COMPANY OPERATING AGREEMENT, LLC
LIMITED LIABILITY COMPANY OPERATING AGREEMENT, LLC A MemberManaged Limited Liability Company OPERATING AGREEMENT THIS OPERATING AGREEMENT is made and entered into effective, 20, by and among: [list the
More informationCase 2:08-cv-01313-DRH-WDW Document 36-1 Filed 02/29/12 Page 1 of 10 PageID #: 291
Case 2:08-cv-01313-DRH-WDW Document 36-1 Filed 02/29/12 Page 1 of 10 PageID #: 291 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK -----------------------------------------------------X UNITED
More informationRecommended Procedures for Bank Officers in Guaranteeing Customers' Signatures
FOLLOWING ARE SAMPLE PROCEDURES FOR THE USE OF SIGNATURE GUARANTEE MEDALLION STAMP IN A RETAIL BANKING SETTING. THESE SAMPLE PROCEDURES SHOULD BE AMENDED TO APPLY TO YOUR PARTICULAR CIRCUMSTANCES. Recommended
More information2A. Investment Objective Definitions. Capital Preservation - a conservative investment strategy characterized by a desire to avoid risk of loss;
CUSTOMER ACCOUNT AGREEMENT This Customer Account Agreement (the Agreement ) sets forth the respective rights and obligations of Apex Clearing Corporation ( you or your or Apex ) and the Customer s (as
More informationINVESTMENT ADVISORY AGREEMENT
INVESTMENT ADVISORY AGREEMENT This Investment Advisory Agreement is entered into by and between CONFLUENCE INVESTMENT MANAGEMENT LLC, a Delaware limited liability company ( Adviser ), and the undersigned
More informationNew Changes to the Probate Code
Horry County Probate Court Continuing Legal Education Program November 1, 2013 New Changes to the Probate Code Jay M. Bultz, Esquire Bultz Law Offices, PA 417 79 th Avenue North, Suite A Myrtle Beach,
More informationSample Corporate Cross Purchase Agreement
Sample Corporate Cross Purchase Agreement (Optional Disability Buy-Out) This sample agreement has been prepared as a guide to assist attorneys. Our publication, Buy-Sell Arrangements, A Guide for Professional
More informationEmail: fullservicefa@interactivebrokers.com
Please fill out all of the applicable fields and send to Interactive Brokers by any of the methods below: Email: fullservicefa@interactivebrokers.com Courier/Overnight Service: Interactive Brokers LLC
More informationA. ALTERNATIVE METHODS: KNOWING YOUR OPTIONS
BEING THOROUGH TO CLOSE THE ESTATE WITHOUT A HITCH Jill M. Scherff Dinsmore & Shohl LLP 255 E. Fifth Street, Suite 1900 Cincinnati, OH 45202 (513) 977-8109 jill.scherff@dinsmore.com A. ALTERNATIVE METHODS:
More informationESTATE PLANNING OUTLINE
ESTATE PLANNING OUTLINE By LEONARD S. ROTH Attorney and Counselor at Law The Law Offices of Leonard S. Roth, P.C. 4265 San Felipe, Fifth Floor Houston, Texas 77027 (713) 622-4222 Board Certified in Tax
More informationCase 3:06-cv-00701-MJR-DGW Document 526 Filed 07/20/15 Page 1 of 8 Page ID #13631 IN THE UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF ILLINOIS
Case 3:06-cv-00701-MJR-DGW Document 526 Filed 07/20/15 Page 1 of 8 Page ID #13631 IN THE UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF ILLINOIS ANTHONY ABBOTT, et al., ) ) No: 06-701-MJR-DGW Plaintiffs,
More informationPURCHASE AND LEASING OF REAL PROPERTY IN THE UNITED STATES
PURCHASE AND LEASING OF REAL PROPERTY IN THE UNITED STATES A. INTRODUCTION By David L. Berkey, Partner Gallet Dreyer & Berkey, LLP Attorneys at Law New York City, USA The purchase and/or leasing of real
More informationPROOF OF CLAIM AND RELEASE
Must Be Postmarked No Later Than November 6, 2015 In re Delcath Systems, Inc Securities Litigation c/o Garden City Group, LLC PO Box 10189 Dublin, OH 43017-3189 1-888-470-0243 wwwdelcathsecuritieslitigationcom
More informationFEDERAL TAX LIENS FOR REAL ESTATE PROFESSIONALS:
FEDERAL TAX LIENS FOR REAL ESTATE PROFESSIONALS: THE INSIDE SCOOP ON WHAT THEY ARE AND HOW YOU (AND YOUR CLIENTS) CAN DEAL WITH THEM ERIC L. GREEN, ESQ. Copyright 2011 About the Author The focus of Attorney
More informationDATE OF BIRTH: STREET ADDRESS: CITY/STATE/ZIP:
Get Noticed Beach Volleyball Waiver WAIVER AND RELEASE, EXPRESS ASSUMPTION OF RISK, INDEMNITY AND HOLD HARMLESS AGREEMENT, AND GRANT OF RIGHTS NAME OF PLAYER: PLAYER AGE DATE OF BIRTH: PLAYER GRADE as
More informationBuy and Sell Agreement
Buy and Sell Agreement A-1 Offer Date:, 20 Selling Office: Selling REALTOR : Selling REALTOR s Email Address: Selling REALTOR s Phone: Listing Office: Listing REALTOR : Listing REALTOR s Email Address:
More informationBROKER AGREEMENT. NOW THEREFORE, in consideration of promises, covenants and agreements hereinafter contain, the parties agree as follows:
THIS AGREEMENT is entered into in the State of California this day of 2006, between Crestline Funding Corporation, hereinafter referred to as Crestline Funding, and, hereinafter referred to as Broker.
More informationASSET PURCHASE AGREEMENT
ASSET PURCHASE AGREEMENT THIS ASSET PURCHASE AGREEMENT (the Agreement ) is made on [ INSERT DATE ] by and between PARTY A, a [ INSERT STATE AND TYPE OF ENTITY ] (the Seller ) and PARTY B, a [ INSERT STATE
More informationTrustee Certification Form
Trustee Certification Form For the CMA Account for Trusts and Individual Investor Account for Trusts Please see instructions for completing this form on page 5. TO: MERRILL LYNCH, PIERCE, FENNER & SMITH
More informationContents. Deposit Account Contract Part 2
Deposit Account Contract Part 2 1-800-750-0959 www.fivecounty.com Contents CONTRACT TERMS AND DISCLOSURES 1 1. This is a Contract between You and Your Credit Union 1 2. Organization of Your & Our Contract
More informationReal Estate Finance: Missouri Mark Murray, Armstrong Teasdale LLP
Real Estate Finance: Missouri Mark Murray, Armstrong Teasdale LLP This Article is published by Practical Law Company on its PLC Law Department web service at http://us.practicallaw.com/3-500-4162. A Q&A
More informationBYLAWS CENTRAL FLORIDA ESTATE PLANNING COUNCIL, INC. Table of Contents
BYLAWS OF CENTRAL FLORIDA ESTATE PLANNING COUNCIL, INC. Table of Contents ARTICLE I - PURPOSES...1 Section 1.01. Corporation Not for Profit...1 Section 1.02. Charitable Purposes...1 Section 1.03. Mission...1
More informationSchwab One Account Application for Personal and Trust Accounts
Investment Advisor ( IA ) Information (This portion to be completed by IA.) IA Firm Name (please print): IA Master Account Number: Service Team: Advisor Contact Information (if follow-up is required):
More informationCALIFORNIA CAPITAL INVESTORS, LLC (a Delaware Limited Liability Company) SUBSCRIPTION AGREEMENT
CALIFORNIA CAPITAL INVESTORS, LLC (a Delaware Limited Liability Company) SUBSCRIPTION AGREEMENT To: John R. Nelson, Managing Member California Capital Investors, LLC 700 East Redlands Boulevard, #105 Redlands,
More informationHome Equity Conversion Mortgage (Reverse Mortgage) This Mortgage ("Security Instrument") is given on (date). The Mortgagor is (Name), of
Home Equity Conversion Mortgage (Reverse Mortgage) This Mortgage ("Security Instrument") is given on (date). The Mortgagor is (Name), of (street address, city, county, state, zip code), hereafter called
More informationDURABLE SPECIAL POWER OF ATTORNEY FOR ATTORNEY AT LAW REGARDING LAW PRACTICE PREPARED BY, ATTORNEY AT LAW STREET, CITY, STATE, ZIP CODE
DURABLE SPECIAL POWER OF ATTORNEY FOR ATTORNEY AT LAW REGARDING LAW PRACTICE PREPARED BY, ATTORNEY AT LAW STREET, CITY, STATE, ZIP CODE KNOW ALL MEN BY THESE PRESENTS: That I,, a Georgia licensed attorney-at-law
More informationTEMPLATE. Equity Investment Agreement
TEMPLATE Equity Investment Agreement THIS EQUITY INVESTMENT AGREEMENT (the "Agreement") is dated as of DATE (the "Effective Date") by and between, a Delaware business corporation, having an address at
More informationTitle 7. Probate Rules. Chapter 1. General Provisions
Title 7. Probate Rules Chapter 1. General Provisions Rule 7.1. Probate rules Rule 7.2. Preliminary provisions Rule 7.3. Definitions and use of terms Rule 7.4. Waiver of rules in probate proceedings Rule
More informationAPPLICATION FOR INDIGENT REPRESENTATION
APPLICATION FOR INDIGENT REPRESENTATION AFFIDAVIT OF LICENSED ATTORNEY RESIDING OR PRACTICING LAW IN BRAZORIA COUNTY, TEXAS THE STATE OF TEXAS COUNTY OF BRAZORIA I,, (PRINT name of attorney completing
More informationPower of Attorney for Property
State of Illinois Illinois Department on Aging Power of Attorney for Property Please NOTE: Power of Attorney for Property refers to the legal delegation of decision-making authority to an agent concerning
More informationPROFESSIONAL CORPORATION ARTICLES OF INCORPORATION
PROFESSIONAL CORPORATION ARTICLES OF INCORPORATION TABLE OF CONTENTS ARTICLE 1 - OFFICERS Page 1.01 Registered Office and Agent 1 1.02 Other Offices 1 ARTICLE 2 - SHAREHOLDERS 2.01 Place of Meetings 1
More informationLLC Operating Agreement With Corporate Structure (Delaware)
LLC Operating Agreement With Corporate Structure (Delaware) Document 1080B www.leaplaw.com Access to this document and the LeapLaw web site is provided with the understanding that neither LeapLaw Inc.
More informationSETTLEMENT AGREEMENT. This Settlement Agreement (hereafter Agreement ) is entered into by
SETTLEMENT AGREEMENT This Settlement Agreement (hereafter Agreement is entered into by and between the American Academy of Actuaries (the Academy and Bruce D. Schobel ( Mr. Schobel. The Academy and Mr.
More informationNew York State Department of Taxation and Finance. Estate Tax Waivers
Publication 603 (3/00) New York State Department of Taxation and Finance Estate Tax Waivers Note: An estate tax waiver is not required for the estate of an individual whose date of death is on or after
More informationMansion Tax - Frequently Asked Questions
CB Title Agency of NY, LLC 140 Mountain Avenue Suite 101 Springfield, NJ 07081 P: 973-921-0990 F: 973-921-0902 www.cbtitlegroup.com Date: February 19, 2010 To: All Clients and Friends From: Cliff Bernstein
More informationSacramento Natural Foods Cooperative SERIES B, C & D PREFERRED STOCK PURCHASE AGREEMENT
Sacramento Natural Foods Cooperative SERIES B, C & D PREFERRED STOCK PURCHASE AGREEMENT THIS Series B, C and D PREFERRED STOCK PURCHASE AGREEMENT (this Agreement ) is made as of, by and between Sacramento
More informationTAKING CONTROL OF YOUR FUTURE THROUGH BASIC ESTATE PLANNING
TAKING CONTROL OF YOUR FUTURE THROUGH BASIC ESTATE PLANNING Prepared by Emily S. Starr The Law Office of Ciota, Starr & Vander Linden LLP 625 Main Street Seven State Street Fitchburg, MA 01420 Worcester,
More informationLIMITED LIABILITY COMPANY OPERATING AGREEMENT FOR ARTICLE I. Company Formation
LIMITED LIABILITY COMPANY OPERATING AGREEMENT FOR This Company Agreement of this MULTIPLE MEMBER MANAGED LIMITED LIABILITY COMPANY organized pursuant to applicable state law, is entered into and shall
More informationIndex to Rules. Local Probate Rule 1...Hours of Court. Local Probate Rule 2...Examination of Files, Records and Other Documents
Local Rules of Court Geauga County Court of Common Pleas Probate Division (Effective July 1, 2009) Index to Rules Local Probate Rule 1...Hours of Court Local Probate Rule 2...Examination of Files, Records
More informationApplication for Admission to Limited Practice as Attorney Under APR 8(g) Exception for Military Lawyers
Application for Admission to Limited Practice as Attorney Under APR 8(g) Exception for Military Lawyers APPLICATION INSTRUCTIONS: Enclosed please find a copy of Rule 8(g) of the Admission to Practice Rules.
More informationGift Acceptance Policy
Gift Acceptance Policy Purpose The purpose of this Gift Acceptance Policy is to establish the guidelines according to which the Catholic Community Foundation of Los Angeles (the Foundation ) accepts gifts
More informationEASY INSTRUCTIONS FOR CONTRACT CHANGE OR OWNERSHIP AUTHORIZATION REQUEST
EASY INSTRUCTIONS FOR CONTRACT CHANGE OR OWNERSHIP AUTHORIZATION REQUEST Requesting changes to or designating ownership authorization for a contract requires the contract owner's signature. 1. Print, complete,
More informationReal Estate Ownership: Arizona Clare H. Abel, Burch & Cracchiolo, P.A.
Real Estate Ownership: Arizona Clare H. Abel, Burch & Cracchiolo, P.A. This Article is published by Practical Law Company on its PLC Real Estate web service at http://us.practicallaw.com/8-500-5927. A
More informationMEDICAL LIEN CONTRACT. Date Patient Name Patient Date of Birth Date of Loss
MEDICAL LIEN CONTRACT Date Patient Name Patient Date of Birth Date of Loss Payment to Provider: I, ( Patient ), hereby authorize and direct you ( Attorney ), to pay directly to ( Provider ) AND/OR TO ANY
More informationAMENDED AND RESTATED BYLAWS OF WAL-MART STORES, INC. (EFFECTIVE AS OF FEBRUARY 7, 2014)
AMENDED AND RESTATED BYLAWS OF WAL-MART STORES, INC. (EFFECTIVE AS OF FEBRUARY 7, 2014) ARTICLE I OFFICES Section 1. Registered Office. The registered office of Wal-Mart Stores, Inc. (the Corporation )
More informationMr. Mrs. Ms. Miss Dr. (circle one)
I.A. Michael Investment Counsel Ltd. Tax-Free Savings Account Application Account Holder Information Mr. Mrs. Ms. Miss Dr. (circle one) Last Name, First Name and Initial Account Number / New Account Date
More informationA. PRACTICAL PROCEDURES FOR OPENING ESTATE ACCOUNTS
CONSIDERATIONS FOR COLLECTING THE ASSETS, PREPARING THE INVENTORY AND HANDLING CLAIMS AGAINST THE ESTATE Jill M. Scherff Dinsmore & Shohl LLP 255 E. Fifth Street, Suite 1900 Cincinnati, OH 45202 (513)
More informationSELF-DIRECTED RETIREMENT SAVINGS PLAN APPLICATION
SELF-DIRECTED RETIREMENT SAVINGS PLAN APPLICATION CALEDON TRUST COMPANY LIRA Locked in Retirement Account* LRSP Locked in Retirement Savings Plan* RSP - Retirement Savings Plan - Member Plan RSP - Retirement
More informationSAMPLE MODEL LANGUAGE FOR EDWARD JONES TRUST COMPANY FOR THE USE OF LEGAL COUNSEL ONLY
SAMPLE MODEL LANGUAGE FOR EDWARD JONES TRUST COMPANY FOR THE USE OF LEGAL COUNSEL ONLY This sample model language is provided for the reference of the drafting attorney as an educational and informational
More informationINVESTMENT ADVISORY AGREEMENT
INVESTMENT ADVISORY AGREEMENT Equity Planning Group, Inc. 7035 Orchard Lake Road, Suite 700 West Bloomfield, Ml 48322 (248) 932-4600 - Fax (248) 932-4610 Equity Planning Group, Inc. Registered Investment
More informationCHICAGO TITLE INSURANCE COMPANY
CHICAGO TITLE INSURANCE COMPANY TOPIC: Powers of Attorney TITLE SEARCH & CLOSING RULES: 1. One person (the attorney-in-fact ) may act as agent for or on behalf of another person (the principal ) to convey
More informationPROOF OF CLAIM AND RELEASE FORM. Blitz v. AgFeed Industries, Inc. c/o Claims Administrator PO Box 3207 Portland, OR 97208-3207 Tel: 800-625-7675
Blitz v. AgFeed Industries, Inc. c/o Claims Administrator PO Box 3207 Portland, OR 97208-3207 A. GENERAL INSTRUCTIONS & INFORMATION PROOF OF CLAIM AND RELEASE FORM 1. You are urged to read carefully the
More informationLIMITED LIABILITY COMPANY AGREEMENT CANTOR EXCHANGE, LLC
LIMITED LIABILITY COMPANY AGREEMENT OF CANTOR EXCHANGE, LLC THE UNDERSIGNED is executing this Limited Liability Company Agreement (this Agreement ) for the purpose of forming a limited liability company
More informationCLEARING MEMBERSHIP AGREEMENT
CLEARING MEMBERSHIP AGREEMENT DATED between LCH.CLEARNET LLC and LCH.CLEARNET LIMITED 17 State Street, 28th floor, New York, NY 10004 Telephone: +1 (212) 513-8282 Website: www.lchclearnet.com In consideration
More informationAMENDED BY-LAWS OF STEELCASE INC. Amended as of: April 17, 2014
AMENDED BY-LAWS OF STEELCASE INC. Amended as of: April 17, 2014 ARTICLE I Offices SECTION 1.01. Offices. The corporation may have offices at such places both within and without the State of Michigan as
More informationMaster Software Purchase Agreement
Master Software Purchase Agreement This Master Software Purchase Agreement ( Agreement ) is entered into as of Wednesday, March 12, 2014 (the Effective Date ) by and between with principal offices at (
More informationNEW YORK COUNTY LAWYERS ASSOCIATION ESTATES, TRUSTS AND SURROGATE S COURT PRACTICE SECTION
Faith Louise Carter, Esq. Sylvia E. Di Pietro, Esq. Chair Vice Chair Estates, Trusts and Surrogate s Court Practice Section Estates, Trusts and Surrogate s Court Practice Section NYCLA NYCLA 14 Vesey St.
More information(Space Above This Line For Recording Data) SECOND MORTGAGE
This document was prepared by: When recorded, please return to: Illinois Housing Development Authority 401 N. Michigan Avenue, Suite 700 Chicago, IL 60611 Attn: Home Ownership Programs (Space Above This
More informationSENATE BILL No. 510 AMENDED IN ASSEMBLY JULY 14, 2009 AMENDED IN ASSEMBLY JUNE 24, 2009 AMENDED IN SENATE MAY 5, 2009 AMENDED IN SENATE APRIL 13, 2009
AMENDED IN ASSEMBLY JULY, 00 AMENDED IN ASSEMBLY JUNE, 00 AMENDED IN SENATE MAY, 00 AMENDED IN SENATE APRIL, 00 SENATE BILL No. Introduced by Senator Corbett (Coauthor: Assembly Member Tran) February,
More informationCALIFORNIA PROBATE CODE Jan. 1, 2012 - DO NOT FILE WITH THE COURT - Sections 13006, 13050-13051, 13100-13116
13006. "Successor of the decedent" means: (a) If the decedent died leaving a will, the sole beneficiary or all of the beneficiaries who succeeded to a particular item of property of the decedent under
More informationLIMITED LIABILITY COMPANY OPERATING AGREEMENT FOR
LIMITED LIABILITY COMPANY OPERATING AGREEMENT FOR A -Managed Limited Liability Company ARTICLE I Company Formation 1.1 FORMATION. The Members hereby form a Limited Liability Company ("Company") subject
More informationCODING: Words stricken are deletions; words underlined are additions. hb0087-00
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 A bill to be entitled An act relating to mortgage foreclosures; amending s. 95.11, F.S.; revising the limitations period for commencing
More informationBROKER SALESPERSON INDEPENDENT CONTRACTOR AGREEMENT. THIS AGREEMENT is entered into this day of, 20, between ( Broker ) and ( Salesperson ).
BROKER SALESPERSON INDEPENDENT CONTRACTOR AGREEMENT THIS AGREEMENT is entered into this day of, 20, between ( Broker ) and ( Salesperson ). RECITALS: Broker is engaged in business as a duly licensed real
More informationSETTLEMENT AGREEMENT BETWEEN THE AMERICAN INSTITUTE OF PHYSICS AND JEFF SCHMIDT
SETTLEMENT AGREEMENT BETWEEN THE AMERICAN INSTITUTE OF PHYSICS AND JEFF SCHMIDT THIS SETTLEMENT AGREEMENT ( Agreement ) is made and entered into as of February 20, 2006, by and between the American Institute
More informationPROPERTY MANAGEMENT AGREEMENT. Vacation Rental. between. Captain Cook & Associates (agent)
PROPERTY MANAGEMENT AGREEMENT Vacation Rental between Captain Cook & Associates (agent) 1012 Kapahulu Avenue Suite 110 Honolulu, Hawaii 96816 Phone: (808)-735-5588 Fax: (808)-737-8733 and Address: (owner(s)
More informationSAMPLE DOCUMENT FOR INFORMATION ONLY SUPERIOR COURT OF THE STATE OF CALIFORNIA COUNTY OF SANTA CLARA. Case No.: ) ) ) ) ) ) ) ) ) ) ) ) ) ) )
Name, Address and Telephone Number of Person Without Attorney: In Pro Per SUPERIOR COURT OF THE STATE OF CALIFORNIA COUNTY OF SANTA CLARA 0 In the Matter of the Estate of Decedent. Case No.: (FIRST AND
More informationSUBSCRIPTION AGREEMENT AND POWER OF ATTORNEY REDWOOD MORTGAGE INVESTORS IX, LLC A DELAWARE LIMITED LIABILITY COMPANY
EXHIBIT 4.1 SUBSCRIPTION AGREEMENT AND POWER OF ATTORNEY REDWOOD MORTGAGE INVESTORS IX, LLC A DELAWARE LIMITED LIABILITY COMPANY The undersigned hereby applies to purchase units in REDWOOD MORTGAGE INVESTORS
More information