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# Begin the Begin

Estate Planning, Elder Law, Special Needs and Tax Planning - Catherine F. Schott Murray, Esq. guides clients in Virginia, Maryland and D.C. through the planning process.

## Sitemaps

- [XML Sitemap](http://www.beginthebegin.com/sitemap.xml): Contains all public & indexable URLs for this website.

## Posts

- [Articles](http://www.beginthebegin.com/articles/) - Articles addressing estate planning, business planning, incapacity planning, special needs and elder law issues as well as estate and trust administration.
- [Veterans' Burial and Memorial Benefits - What You Should Know.](http://www.beginthebegin.com/veterans-burial-and-memorial-benefits-what-you-should-know/) - Recently, I sat down with the National Cemetery Administration to discuss how legal advisers can help veterans and their families make informed decisions during the estate planning process.The video, "A Simple Question. A Clear Advantage -- What Estate and Financial Plans Overlook," highlights the veterans' burial and memorial benefits that many overlook because they lack
- [Wishing you a Peaceful Holiday Season!](http://www.beginthebegin.com/wishing-you-a-peaceful-holiday-season/) - Click image for a message from the Firm!
- [Wishing You a Wonderful Holiday Season!](http://www.beginthebegin.com/wishing-you-a-wonderful-holiday-season-3/)
- [Navigating the Sandwich Generation](http://www.beginthebegin.com/navigating-the-sandwich-generation/) - During this time of year as families gather for the holidays, it is important to gain clarity as to the wishes of your parents in order to protect their legacy. Check out this podcast in which members of Monument Wealth Management and I discuss how best to approach the conversation of incapacity and dying. #estateplanning
- [Estate Planning - Ultimate Strategic Partner](http://www.beginthebegin.com/estate-planning-ultimate-strategic-partner/) - In May, I sat down with Jason Howell to discuss the process of estate planning and why it is important that families "begin the begin". Check out the podcast/video recording of our time together. #estateplanning #incapacityplanning #beginthebegin
- [Wishing you a joyous holiday season!](http://www.beginthebegin.com/wishing-you-a-joyous-holiday-season/)
- [Wishing you a wonderful holiday season!](http://www.beginthebegin.com/wishing-you-a-wonderful-holiday-season-2/)
- [Proposed Tax Reform and the Evolution of Estate Planning](http://www.beginthebegin.com/proposed-tax-reform-and-the-evolution-of-estate-planning/) - I recently spent time with two friends, who happen to be financial advisors, where we discussed the proposed tax reform legislation and what it means for estate planning now and in the future. A link to the podcast is here. Enjoy listening! #estateplanning #legacyplanning #taxplanning #taxreform I recently spent time with two friends, who happen to be financial advisors, where we discussed the proposed tax reform legislation and what it means for estate planning now and in the future. A link to the podcast is here. Enjoy listening! #estateplanning #legacyplanning #taxplanning #taxreform
- [Giving Back Time to the Community](http://www.beginthebegin.com/giving-back-time-to-the-community/)
- [Happy New Year!](http://www.beginthebegin.com/happy-new-year/) - Wishing you and yours a peaceful, joyous and healthy New Year!
- [Happy Thanksgiving!](http://www.beginthebegin.com/happy-thanksgiving/) - THANK YOU FOR YOUR SUPPORT THIS PAST YEAR. WISHING YOU AND YOURS A WONDERFUL AND PEACEFUL THANKSGIVING!
- [ICYMI - Navigating Private Philanthropy During a Pandemic](http://www.beginthebegin.com/icymi-navigating-private-philanthropy-during-a-pandemic/) - In case you missed the panel earlier this week about some of the philanthropic options for 2020, the recording is available.
- [Navigating Private Philanthropy During a Pandemic](http://www.beginthebegin.com/navigating-private-philanthropy-during-a-pandemic/) - Join the conversation about charitable giving in 2020 to be held on July 15, 2020 at 3:00 p.m.
- [Latest News from COVID-19 Resource Center and More](http://www.beginthebegin.com/latest-news-from-covid-19-resource-center-and-more/) - Here is a roundup of the June news from the Odin, Feldman & Pittlemen, P.C. COVID-19 Resource Center and about new Virginia statutes.
- [OFP COVID-19 Resource Center - Commercial Leases](http://www.beginthebegin.com/ofp-covid-19-resource-center-commercial-leases/) - The latest from OFP attorneys regarding the impact of COVID-19 on commercial lease agreements. Commercial Leases and COVID-19:Force Majeure, Frustration of Purpose, and Impossibility under the Laws of Virginia, Maryland, and the District of Columbia As landlords and tenants in the DC Metro region navigate the COVID-19 climate and an unprecedented dip in the economy,
- [OFP COVID-19 Resource Center Updates](http://www.beginthebegin.com/ofp-covid-19-resource-center-updates/) - The latest legal news relating to the impact of COVID-19 on businesses and individuals.
- [OFP COVID-19 Resource Center](http://www.beginthebegin.com/ofp-covid-19-resource-center/) - Below please find the latest articles from OFP relating to recent legal updates impacting individuals and businesses as a result of COVID-19.
- [OFP COVID-19 ALERT](http://www.beginthebegin.com/ofp-covid-19-alert/) - Below is a collection of articles from OFP attorneys that outline the legal and tax implications of COVID-19.
- [MARCH 18th POSTPONED - Join Us in April for Real Talk: The Essentials of Aging with Confidence](http://www.beginthebegin.com/join-us-for-real-talk-the-essentials-of-aging-with-confidence/) - The 3-part series about The Essentials of Aging with Confidence begins March 18th. Check out the details about each session and see how to register.
- [Is the Stretch IRA Dead with the SECURE Act?](http://www.beginthebegin.com/is-the-stretch-ira-dead-with-the-secure-act/) - Last year the SECURE Act was signed into law and became effective on January 1, 2020. The Act makes significant changes to qualified individual retirement account (“IRA”) planning.
- [Wishing You a Wonderful Holiday Season!](http://www.beginthebegin.com/wishing-you-a-wonderful-holiday-season/)
- [Estate Planning Matters](http://www.beginthebegin.com/estate-planning-matters/) - Estate Planning
- [Inside the Virginia Tax Department](http://www.beginthebegin.com/inside-the-virginia-tax-department/) - Each year a group meets with the Virginia Tax Commissioner to discuss what the Tax Department is thinking, its current challenges, and to share ideas for improved tax administration in Virginia.
- [Mega Millions Winnings - Imagine the Possibilities!](http://www.beginthebegin.com/mega-millions-winnings-imagine-the-possibilities/) - Today the Mega Millions jackpot approaches $1.0 billion. What would you do if you won? Here are some considerations.
- [“You Better Think” – Aretha Franklin Dies Without a Will](http://www.beginthebegin.com/you-better-think-aretha-franklin-dies-without-a-will/) - Documentation filed earlier this week in Oakland County probate court in Michigan by Aretha Franklin’s children indicates that she died without a will.
- [Learn More About the Virginia Academy of Elder Law Attorneys (VAELA)](http://www.beginthebegin.com/learn-more-about-the-virginia-academy-of-elder-law-attorneys-vaela/) - My recent interview about stepping into the role of President of the Virginia Academy of Elder Law Attorneys.
- [A New Year Means New Exemption Levels](http://www.beginthebegin.com/a-new-year-means-new-exemption-levels/) - Welcome to the New Year! As with any new year, there are usually changes to a variety of important numbers for estate planning and elder law purposes. Check out what has changed...
- [#GivingTuesday - Considerations for Year-End Charitable Giving](http://www.beginthebegin.com/givingtuesday-considerations-for-year-end-charitable-giving/) - At year-end many look to make charitable donations or are advising regarding charitable donations. Here are a few tips to remember when making those gifts.
- [Tax Update - 2018 Estate and Gift Tax Exemptions and More...](http://www.beginthebegin.com/tax-update-2018-estate-and-gift-tax-exemptions-and-more/) - The IRS announced the estate and gift exemption levels as well as the tax brackets and other tax rates for 2018. A COLA increase has also been announced.
- [Valuation Discounting Regulations Await Final IRS & Treasury Report](http://www.beginthebegin.com/valuation-discounting-regulations-await-final-irs-treasury-report/) - Treasury's proposed regulations to Section 2704 that would significantly reduce or eliminate the use of valuation discounting are being reviewed for modification.
- [Back to School - Three Documents Every College Student Should Have](http://www.beginthebegin.com/back-to-school-three-documents-every-college-student-should-have/) - To avoid circumstances where parents and their children are separated by legal requirements when a child is 18, here are three key documents every child needs.
- [Revision to Proposed Rule Banning Arbitration Clauses in Nursing Home Admissions Agreements](http://www.beginthebegin.com/revision-to-proposed-rule-banning-arbitration-clauses-in-nursing-home-admissions-agreements/) - CMS demands transparency in its proposed revisions to its arbitration agreement requirements for nursing homes.
- [Aging in Three Simple Questions](http://www.beginthebegin.com/aging-in-three-questions/) - Three simple questions to ask retired or retiring family members to help facilitate a discussion about aging. What are your responses?
- [National Healthcare Decisions Day - Week Long Event for 2017](http://www.beginthebegin.com/national-healthcare-decisions-day-week-long-event-for-2017/) - National Healthcare Decisions Day is a week long event beginning April 16 and ending on April 22. A reminder to all of the importance of advance healthcare planning.
- [New Virginia Legislation Addresses Thorsen Case](http://www.beginthebegin.com/legislation-addresses-thorsen-case/) - The Virginia General Assembly has passed legislation that addresses the issues raised in Thorsen v. Richmond Society for the Prevention of Cruelty to Animals.
- [IRS Issues Tips for Refunds](http://www.beginthebegin.com/irs-issues-tips-for-refunds/) - The IRS issued a few tips to taxpayers with information regarding refunds and to debunk a few myths circulating out on the internet about tax refunds.
- [Update from the Virginia Tax Department](http://www.beginthebegin.com/update-from-the-virginia-tax-department/) - A summary of the annual Virginia Tax Roundtable, which includes officials from VA's tax authorities, about issues and ways to improve tax administration in VA.
- [Five New Year's Resolutions for Your Estate Plan](http://www.beginthebegin.com/five-new-years-resolutions-for-your-estate-plan/) - A New Year brings lots of changes, particularly after spending time with family and friends. Here is a list of resolutions to consider for your estate plan.
- [A New Year Means New Exemptions from Estate Tax](http://www.beginthebegin.com/estate-tax-exemptions/) - As with any new year, there are usually changes to a variety of important numbers for estate planning and elder law purposes that may impact one's plan.
- [The Future of Valuation Discounting...](http://www.beginthebegin.com/the-future-of-valuation-discounting/) - This month a hearing was held on the proposed regulations that would reduce the availability of discounting when transferring closely held business interests.
- [Five Considerations for Year-End Charitable Giving](http://www.beginthebegin.com/five-considerations-for-year-end-charitable-giving/) - As the year draws to an end, many look to make charitable donations. Here are a few items to remember when making a charitable gift as outlined by the IRS.
- [Notice of Observation Status - Update on Implementation](http://www.beginthebegin.com/notice-of-observation-status-update-on-implementation/) - The Notice Act requires that hospitals give individuals, who are receiving observation services, oral and written notification of such observation status.
- [Special Needs Trust Fairness Act - Update](http://www.beginthebegin.com/special-needs-trust-fairness-act-update/) - For those interacting with seniors and disabled individuals, an update on the progress of the Special Needs Trust Fairness Act through Congress.
- [Injunction Halts Implementation of New Overtime Rules](http://www.beginthebegin.com/injunction-halts-implementation-of-new-overtime-rules/) - This week a Federal Court issued an injunction blocking the implementation of new overtime regulations that were set to take effect on December 1st.
- [Injunction Granted Against CMS' Rule Prohibiting Arbitration Clauses and D.C. Death with Dignity Act Passes](http://www.beginthebegin.com/injunction-granted-against-cms-rule-prohibiting-arbitration-clauses-and-d-c-death-with-dignity-act-passes/) - CMS' new rule regarding arbitration clauses has been blocked from taking effect pending further court act and D.C. has passed the Death with Dignity Act.
- [District of Columbia Passes Death with Dignity Act](http://www.beginthebegin.com/district-of-columbia-passes-death-with-dignity-act/) - The District of Columbia was considering passing its form of the Death with Dignity Act and did so when the D.C. Council voted 11 to 2 in favor of the Act.
- [2017 Estate and Gift Tax Exemptions](http://www.beginthebegin.com/2017-estate-and-gift-tax-exemptions/) - The IRS recently announced the 2017 exemption levels for Federal estate and gift tax and they continue to increase as per legislation passed in January 2013.
- [The ABLE Act and Nursing Home Arbitration Provisions - Update](http://www.beginthebegin.com/the-able-act-and-nursing-home-arbitration-provisions-update/) - Proposed legislation to modify some provisions of the ABLE Act is moving forward and a lawsuit was filed opposing the ban of arbitration clauses in nursing home contracts.
- [District of Columbia Considers Death with Dignity Act](http://www.beginthebegin.com/dc-death-with-dignity-act/) - D.C. is considering enacting the Death with Dignity Act that would allow terminally ill individuals with six months or less to live the ability to end their life.
- [Use of Pre-Dispute Arbitration Agreements Restricted in Nursing Home Admissions Agreements](http://www.beginthebegin.com/use-of-pre-dispute-arbitration-agreements-restricted-in-nursing-home-admissions-agreements/) - CMS recently issued a final rule banning the use of binding pre-dispute arbitration agreements by nursing homes that accept Medicare and Medicaid patients.
- [October is National Special Needs Law Month](http://www.beginthebegin.com/october-is-national-special-needs-law-month/) - The National Academy of Elder Law Attorneys has designated October as National Special Needs Law Month to educate individuals with disabilities, families and caregivers about special needs law.
- [Special Needs Trust Fairness and Medicaid Improvement Act Passes House](http://www.beginthebegin.com/special-needs-trust-fairness-and-medicaid-improvement-act-passes-house/) - The Special Needs Trust Fairness and Medicaid Improvement Act corrects an error created in 1993 when special needs trusts were first recognized by Congress.
- [Proposed Legislation Addresses Thorsen Case](http://www.beginthebegin.com/proposed-legislation-addresses-thorsen-case/) - Proposed legislation will be presented to the Virginia General Assembly in the 2017 Session that will look to address the concerns raised by the Thorsen case.
- [Changes to Maryland Laws Impacting Estate Planning and Elder Law](http://www.beginthebegin.com/changes-to-maryland-laws-impacting-estate-planning-and-elder-law/) - A summary of a few new laws that will take effect in Maryland and that may have an impact on you or those with whom you work in estate planning and elder law.
- [National Grandparents Day](http://www.beginthebegin.com/national-grandparents-day/) - Since 1978 the U.S. has celebrated National Grandparents Day, which falls on the first Sunday after Labor Day and allows for the generations to come together.
- [Facing a Tough Diagnosis - Four Lessons of Gene Wilder](http://www.beginthebegin.com/death-of-gene-wilder/) - The statement released by Gene Wilder's family revealed the cause of his death from Alzheimer's disease and provided valuable lessons about estate planning.
- [Three Key Documents Every College Age Child Needs to Sign](http://www.beginthebegin.com/three-key-documents-every-college-age-child-needs-to-sign/) - To avoid circumstances where parents and their children are separated by legal requirements, here are three key documents every 18-year-old should have.
- [The Increase of Crowdfunding in Estate Planning](http://www.beginthebegin.com/the-increase-of-crowdfunding-in-estate-planning/) - Does crowdfunding have a place in estate planning? Some key considerations when looking to help defray costs resulting from a sudden illness or death.
- [The Marriage of Divorce and Estate Planning](http://www.beginthebegin.com/the-marriage-of-divorce-and-estate-planning/) - A brief recap of the series of articles dealing with the impact of divorce on estate planning along with various questions to ask yourself.
- [ALERT - Valuation Discounting Impacted By New Regulations](http://www.beginthebegin.com/valuation-discounts/) - New proposed regulations will impact valuation discounting and make it harder to transfer business interests without incurring estate or gift tax.
- [Elder Law Update - Changes to Laws Impacting Virginia's Seniors and the Disabled](http://www.beginthebegin.com/elder-law-update-changes-to-laws-impacting-virginias-seniors/) - On July 1st a number of new laws took effect in Virginia that may have an impact on Virginia's disabled and senior population. A brief summary follows.
- [New Fair Labor Standards Act Regulations May Change How You Do Business](http://www.beginthebegin.com/new-fair-labor-standards-act-regulations-may-change-how-you-do-business/) - The Fair Labor Standards Act regulations effective December 2016 will change who is considered an exempt or nonexempt employee as it relates to overtime and other pay.
- [Digital Assets Under Virginia Law](http://www.beginthebegin.com/digital-assets-under-virginia-law/) - An earlier post described Maryland's Fiduciary Access to Digital Assets Act, but what about Virginia? Virginia has adopted a version of the Privacy Expectation Afterlife and Choices Act ("PEAC").
- [Maryland Enacts Fiduciary Access to Digital Assets Act](http://www.beginthebegin.com/maryland-enacts-fiduciary-access-to-digital-assets-act/) - On October 1, 2016, Maryland’s Fiduciary Access to Digital Assets Act will come into effect giving a fiduciary or a designated recipient access to digital assets in certain circumstances.
- [Caveat Venditor vs. Caveat Emptor – Thorsen Case Highlights How Attorney and Client Must Beware](http://www.beginthebegin.com/thorsen-vs-rspca/) - The recent opinion from the Virginia Supreme Court in the case of Thorsen vs. RSPCA contains lessons for attorneys and clients in the preparation of an estate plan.
- [Revised Elective Share Statute in Virginia](http://www.beginthebegin.com/revised-elective-share-statute-in-virginia/) - Beginning with the estates of decedents dying on or after January 1, 2017, the elective share statute to be applied in Virginia will be significantly changed.
- [Donor Advised Funds](http://www.beginthebegin.com/donor-advised-funds/) - A donor advised fund is one way to set aside funds for charitable purposes that can be capitalized upon during your lifetime and within your estate plan.
- [Why Estate Planning Continues to Matter](http://www.beginthebegin.com/why-estate-planning-continues-to-matter/) - Estate planning encompasses much more than tax planning or the disposition of assets at death. The laws are constantly changing making estate planning a priority.
- [Why Has Income Tax Planning Become a Bigger Part of Estate Planning?](http://www.beginthebegin.com/why-has-income-tax-planning-become-a-bigger-part-of-estate-planning/) - To provide maximum flexibility to your family following the death of a spouse, consider amending your estate plan to take into account income tax planning.
- [Alternative Living Solutions - "The Granny Pod"](http://www.beginthebegin.com/alternative-living-solutions-the-granny-pod/) - With rising long term care costs, families are looking for alternative living arrangements for their loved ones and one such solution may be the "Granny Pod".
- [New Department of Labor Rules May Impact Your Retirement Accounts](http://www.beginthebegin.com/new-dol-retirement-rules/) - The Department of Labor issued new rules that may impact your relationship with your financial advisor as it relates to your individual retirement accounts.
- [National Healthcare Decisions Day - April 16](http://www.beginthebegin.com/national-healthcare-decisions-day/) - April 16 is National Healthcare Decisions Day and is a reminder that having an advance medical directive and living will is a crucial component in every estate plan.
- [How Divorce Can Impact Your Estate Plan - Failure to Update an Existing Plan](http://www.beginthebegin.com/divorce-and-failure-to-update-an-existing-plan/) - What happens if an estate plan already exists and you do nothing to update it? Can state statute bail you out? Or will your outdated plan govern what happens?
- [How Divorce Can Impact Your Estate Plan - Special Needs](http://www.beginthebegin.com/how-divorce-can-impact-your-estate-plan-special-needs/) - Disabled children need to have special attention paid to their needs in a divorce to avoid creating complexity with their care and eligibility for benefits.
- [How Divorce Can Impact Your Estate Plan - Real Estate and Personal Property](http://www.beginthebegin.com/how-divorce-can-impact-your-estate-plan-real-estate-and-personal-property/) - Married couples may have purchased real estate and personal property together, but what happens to the ownership of those items when divorce occurs?
- [How Divorce Can Impact Your Estate Plan - Property Settlement Agreements](http://www.beginthebegin.com/how-divorce-can-impact-your-estate-plan/) - Divorce is filled with emotional turmoil, but one consequence of divorce is the changes that must be made or incorporated into the estate plan because of the property settlement agreement.
- [How Divorce Can Impact Your Estate Plan - Beneficiary Designations](http://www.beginthebegin.com/how-divorce-can-impact-your-estate-plan-beneficiary-designations/) - After a divorce, beneficiary designations must be updated. The HIllman case shows the law of unintended consequences if no update occurs.
- [A Lesson from Sumner Redstone's Competency Battle](http://www.beginthebegin.com/a-lesson-from-sumner-redstones-competency-battle/) - The court battle involving Sumner Redstone's capacity was dismissed earlier this week, but can such conflicts be avoided? Perhaps with the use of no contest or in terrorem clauses.
- [May is National Elder Law Month](http://www.beginthebegin.com/may-is-national-elder-law-month/) - May is Older Americans Month and is also National Elder Law Month. But what issues does elder law include? A brief summary of the major topics is provided.
- [Prince Dies Without A Will; Special Administrator Appointed](http://www.beginthebegin.com/prince-dies-without-a-will/) - Petition of Prince's sister granted appointing a special administrator since Prince died without a will, leaving his siblings as his heirs.
- [Caring for Pets As Part of Your Estate Plan](http://www.beginthebegin.com/caring-for-pets/) - What happens to a pet if the owner becomes incapacitated or dies? Here are a few items to remember in providing for a pet during incapacity and/or at death...
- [ALERT - UPDATE 2.0 - New Rules for Basis Consistency](http://www.beginthebegin.com/alert-update-2-0-new-rules-for-basis-consistency/) - In an earlier post I described the new rules for basis consistency about which executors and their advisors must be aware. In an update to that earlier post, I highlighted the regulations that had been issued. The deadline for complying with the new rules was March 31, 2016. On March 23, 2016, the IRS issued
- [The ABLE Act - Proposed Legislation Will Modify Certain Provisions](http://www.beginthebegin.com/the-able-act-proposed-legislation-will-modify-certain-provisions/) - An earlier post gave a brief summary of the Achieving a Better Life Experience Act of 2014 or the ABLE Act. Three different pieces of legislation were introduced on March 17, 2016 that would change some of the provisions of the ABLE Act. Below is a brief summary of each proposed change. Current law limits
- [The ABLE Act - An Additional Resource for Families and Advisors](http://www.beginthebegin.com/the-able-act-an-additional-resource-for-families-and-advisors/) - In 2014, the Achieving a Better Life Experience Act of 2014 or the ABLE Act was signed into law. Under the ABLE Act, certain savings accounts could be established for individuals with disabilities. Such accounts allow for monies to be set aside for an individual with disabilities without disqualifying the individual from public benefits such
- [ALERT - UPDATE: New Rules for Basis Consistency](http://www.beginthebegin.com/alert-update-new-rules-for-basis-consistency/) - I previously posted about the new rules for basis consistency about which executors and their advisors must be aware. I noted that the IRS had indicated that regulations would be forthcoming. Late last week the proposed regulations were released relating to both Section 1014(f) and Section 6035 and I have highlighted a few points below.
- [The IRS and Its "Dirty Dozen"](http://www.beginthebegin.com/the-irs-and-its-dirty-dozen/) - Last week I passed along a few tales of identity theft and phone scams involving the IRS. The IRS also annually posts a list of the "Dirty Dozen" tax scams that may impact you or for which they look when reviewing tax returns. Number 1 on the list was identity theft and number 2 centered
- [Identity Theft and the IRS](http://www.beginthebegin.com/identity-theft-and-the-irs/) - Many of you may have seen that the IRS was hacked again recently and personal data was compromised. My partner, Wayne Zell, was one such victim and he recently blogged about his arduous experience of proving who he was to the IRS once he received a letter from them. Unfortunately, his experience is becoming all
- [ALERT - New Rules for Basis Consistency](http://www.beginthebegin.com/new-rules-for-basis-consistency/) - If you are an executor of an estate or an advisor to such executor, then you need to be aware of two new statutes that may impact you and a change in the initial deadline. Included in the Surface Transportation and Veterans Health Care Choice Improvement Act that was effective on July 31, 2015, were
- [David Bowie's Last Will and Testament - What Is to be Learned?](http://www.beginthebegin.com/davidbowieswill/) - Last week David's Bowie's Last Will and Testament was filed in a New York Surrogate Court. We learned how he wanted to be remembered, a subject I addressed in an earlier post. We also learned how his considerable estate will be divided and about specific gifts he wanted to have made. But most importantly, we
- [How Do You Want to Be Remembered...](http://www.beginthebegin.com/how-do-you-want-to-be-remembered/) - When it comes to being remembered, you may have very detailed plans that you want implemented or you may not have thought about it at all. During the recent blizzard or Snowzilla on the East Coast, the Tomb of the Unknowns was constantly guarded, as it has been since 1937, a tribute to those who
- [If I Won a $1 Million in the Lottery or $1.5 Billion...](http://www.beginthebegin.com/if-i-won-a-1-million-in-the-lottery-or-1-5-billion/) - Today there is a lot focus on the Powerball lottery that currently has a jackpot of $1.5 billion (and climbing) and many discussions are being had detailing what one would do if they won. Some of the considerations include making gifts and loans to friends and family members. Although chances of winning are 1 in
- [Your final moments...](http://www.beginthebegin.com/your-final-moments/) - We may not know what Army veteran Matthew Whalen's final wishes were, but one can imagine that dying so young was not in his plans although saving lives seemed to be part of who he was. Many of us would like to control our final moments, but very often cannot. However, by having an advance
- [Online Forms - To Use or Not to Use?](http://www.beginthebegin.com/online-forms-to-use-or-not-to-use/) - Many people ask why they should not use online forms that are available for free? Why do I need to go to an estate planning attorney? If you choose to use a form, you run the risk that the form will not be accepted in the state in which you live. Each state has different
- [What Are the Exemption Limits for 2016?](http://www.beginthebegin.com/what-are-the-exemption-limits-for-2016/) - Exemptions from estate tax continue to increase as per the legislation passed in January 2013. Here is an article that gives a brief summary of the key numbers for 2016. Be sure to also check out various changes to state level estate and inheritance taxes that came into effect in 2016. #estatetax #estateplanning #taxplanning

## Pages

- [Plan Your Journey.](http://www.beginthebegin.com/) - A regularly updated blog about estate planning, business planning, incapacity planning, special needs and elder law issues as well as trust and estate administration.
- [About](http://www.beginthebegin.com/about-us/) - Catherine F. Schott Murray discusses estate planning, business planning, incapacity planning, special needs, elder law, estate and trust administration.
- [Disclaimer](http://www.beginthebegin.com/disclaimer/) - Disclaimer: The information contained here is provided for informational purposes only and should not be construed as legal advice on any subject matter. The content of this site contains general information and may not reflect current legal developments, verdicts or settlements. Any information contained on this site is not intended to be a substitute for
- [Plan Your Journey](http://www.beginthebegin.com/planyourjourney-2/) - Are you married or considering getting married? Whether it is your first time or not, marriage is an important step that can have both legal and financial ramifications. Some questions to consider: Do you want to enter into a pre-nuptial agreement? Are there assets you are bringing to the marriage that you would like to
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- [Gift Tax](http://www.beginthebegin.com/category/tax-planning/gift-tax/)
- [Elder Law and Special Needs](http://www.beginthebegin.com/category/elderlawandspecialneeds/)
- [Charitable Planning](http://www.beginthebegin.com/category/charitableplanning/)
- [Income Tax Planning](http://www.beginthebegin.com/category/tax-planning/incometaxplanning/)
- [Incapacity Planning](http://www.beginthebegin.com/category/estateplanning/incapacity-planning/)
- [Estate & Trust Administration](http://www.beginthebegin.com/category/estate-trust-administration/)
- [Business Planning](http://www.beginthebegin.com/category/business-planning/)
- [Elder Law](http://www.beginthebegin.com/category/elderlawandspecialneeds/elder-law/)
- [Special Needs Planning](http://www.beginthebegin.com/category/elderlawandspecialneeds/special-needs-planning/)

## Tags

- [Estate Planning](http://www.beginthebegin.com/tag/estate-planning/)
- [Incapacity Planning](http://www.beginthebegin.com/tag/incapacity-planning/)
- [Tax Planning](http://www.beginthebegin.com/tag/tax-planning/)
- [Donor Advised Fund](http://www.beginthebegin.com/tag/donor-advised-fund/)
- [Community Foundation for Northern Virginia](http://www.beginthebegin.com/tag/community-foundation-for-northern-virginia/)
- [Charity](http://www.beginthebegin.com/tag/charity/)
- [Estate Tax](http://www.beginthebegin.com/tag/estate-tax/)
- [Gift Tax](http://www.beginthebegin.com/tag/gift-tax/)
- [Annual Gifting](http://www.beginthebegin.com/tag/annual-gifting/)
- [Inheritance Tax](http://www.beginthebegin.com/tag/inheritance-tax/)
- [Privacy](http://www.beginthebegin.com/tag/privacy/)
- [Revocable Trust](http://www.beginthebegin.com/tag/revocable-trust/)
- [Revocable Living Trust](http://www.beginthebegin.com/tag/revocable-living-trust/)
- [Estate Administration](http://www.beginthebegin.com/tag/estate-administration/)
- [Portability](http://www.beginthebegin.com/tag/portability/)
- [IRS](http://www.beginthebegin.com/tag/irs/)
- [Identity Theft](http://www.beginthebegin.com/tag/identity-theft/)
- [Special Needs Planning](http://www.beginthebegin.com/tag/special-needs-planning/)
- [The ABLE Act](http://www.beginthebegin.com/tag/the-able-act/)
- [Elder Law](http://www.beginthebegin.com/tag/elder-law/)
- [Housing Alternatives](http://www.beginthebegin.com/tag/housing-alternatives/)
- [Financial Planning](http://www.beginthebegin.com/tag/financial-planning/)
- [Pet Trust](http://www.beginthebegin.com/tag/pet-trust/)
- [Intestacy](http://www.beginthebegin.com/tag/intestacy/)
- [Divorce](http://www.beginthebegin.com/tag/divorce/)
- [Property Settlement Agreements](http://www.beginthebegin.com/tag/property-settlement-agreements/)
- [Life Insurance](http://www.beginthebegin.com/tag/life-insurance/)
- [Beneficiary Designations](http://www.beginthebegin.com/tag/beneficiary-designations/)
- [Child Support](http://www.beginthebegin.com/tag/child-support/)
- [Malpractice](http://www.beginthebegin.com/tag/malpractice/)
- [Thorsen vs. RSPCA](http://www.beginthebegin.com/tag/thorsen-vs-rspca/)
- [Digital Assets](http://www.beginthebegin.com/tag/digital-assets/)
- [Business Planning](http://www.beginthebegin.com/tag/business-planning/)
- [Fair Labor Standards Act](http://www.beginthebegin.com/tag/fair-labor-standards-act/)
- [FLSA](http://www.beginthebegin.com/tag/flsa/)
- [Department of Labor](http://www.beginthebegin.com/tag/department-of-labor/)
- [Wages and Salary](http://www.beginthebegin.com/tag/wages-and-salary/)
- [Valuation](http://www.beginthebegin.com/tag/valuation/)
- [Discounts](http://www.beginthebegin.com/tag/discounts/)
- [Proposed Regulations](http://www.beginthebegin.com/tag/proposed-regulations/)
- [Crowdfunding](http://www.beginthebegin.com/tag/crowdfunding/)
- [College](http://www.beginthebegin.com/tag/college/)
- [Advance Medical Directive](http://www.beginthebegin.com/tag/advance-medical-directive/)
- [Durable Power of Attorney](http://www.beginthebegin.com/tag/durable-power-of-attorney/)
- [Living Will](http://www.beginthebegin.com/tag/living-will/)
- [Gene Wilder](http://www.beginthebegin.com/tag/gene-wilder/)
- [National Grandparents Day](http://www.beginthebegin.com/tag/national-grandparents-day/)
- [Legacy Planning](http://www.beginthebegin.com/tag/legacy-planning/)
- [Proposed Legislation](http://www.beginthebegin.com/tag/proposed-legislation/)
- [Conservatorship](http://www.beginthebegin.com/tag/conservatorship/)
- [Guardianship](http://www.beginthebegin.com/tag/guardianship/)
- [Elder Abuse](http://www.beginthebegin.com/tag/elder-abuse/)
- [Nursing Home](http://www.beginthebegin.com/tag/nursing-home/)
- [Skilled Nursing Facility](http://www.beginthebegin.com/tag/skilled-nursing-facility/)
- [Centers for Medicare and Medicaid Services](http://www.beginthebegin.com/tag/centers-for-medicare-and-medicaid-services/)
- [CMS](http://www.beginthebegin.com/tag/cms/)
- [Death with Dignity](http://www.beginthebegin.com/tag/death-with-dignity/)
- [Right to Die](http://www.beginthebegin.com/tag/right-to-die/)
- [Arbitration](http://www.beginthebegin.com/tag/arbitration/)
- [Injunction](http://www.beginthebegin.com/tag/injunction/)
- [Overtime Rule](http://www.beginthebegin.com/tag/overtime-rule/)
- [Observation Status](http://www.beginthebegin.com/tag/observation-status/)
- [Self-settled](http://www.beginthebegin.com/tag/self-settled/)
- [Valuation Discounting](http://www.beginthebegin.com/tag/valuation-discounting/)
- [Tax Season](http://www.beginthebegin.com/tag/tax-season/)
- [Refunds](http://www.beginthebegin.com/tag/refunds/)
- [Retirement](http://www.beginthebegin.com/tag/retirement/)
- [Aging in Place](http://www.beginthebegin.com/tag/aging-in-place/)
- [Giving Tuesday](http://www.beginthebegin.com/tag/giving-tuesday/)
- [Charitable Giving](http://www.beginthebegin.com/tag/charitable-giving/)
- [Lottery](http://www.beginthebegin.com/tag/lottery/)
- [Mega Millions](http://www.beginthebegin.com/tag/mega-millions/)
- [Tax Reform](http://www.beginthebegin.com/tag/tax-reform/)
- [Holiday](http://www.beginthebegin.com/tag/holiday/)
- [Christmas](http://www.beginthebegin.com/tag/christmas/)
- [Hannukah](http://www.beginthebegin.com/tag/hannukah/)
- [Inheritance](http://www.beginthebegin.com/tag/inheritance/)
- [IRAs](http://www.beginthebegin.com/tag/iras/)
- [RMDs](http://www.beginthebegin.com/tag/rmds/)
- [SECURE Act](http://www.beginthebegin.com/tag/secure-act/)
- [Caregivers](http://www.beginthebegin.com/tag/caregivers/)
- [COVID-19](http://www.beginthebegin.com/tag/covid-19/)
- [Pandemic](http://www.beginthebegin.com/tag/pandemic/)
- [Coronavirus](http://www.beginthebegin.com/tag/coronavirus/)
- [Government Contracts](http://www.beginthebegin.com/tag/government-contracts/)
- [CARES Act](http://www.beginthebegin.com/tag/cares-act/)
- [PPP](http://www.beginthebegin.com/tag/ppp/)
- [Paycheck Protection Program](http://www.beginthebegin.com/tag/paycheck-protection-program/)
- [Landlord/Tenant Law](http://www.beginthebegin.com/tag/landlord-tenant-law/)
- [Employment Law](http://www.beginthebegin.com/tag/employment-law/)
- [Commercial Lease](http://www.beginthebegin.com/tag/commercial-lease/)
- [Bankruptcy](http://www.beginthebegin.com/tag/bankruptcy/)
- [SBA](http://www.beginthebegin.com/tag/sba/)
- [Small Business Association](http://www.beginthebegin.com/tag/small-business-association/)
- [Loan Forgiveness](http://www.beginthebegin.com/tag/loan-forgiveness/)
- [Independent Contractors](http://www.beginthebegin.com/tag/independent-contractors/)
- [Philanthropy](http://www.beginthebegin.com/tag/philanthropy/)
- [Thanksgiving](http://www.beginthebegin.com/tag/thanksgiving/)
- [Thankful](http://www.beginthebegin.com/tag/thankful/)
- [Happy New Year](http://www.beginthebegin.com/tag/happy-new-year/)
- [Begin the Begin](http://www.beginthebegin.com/tag/begin-the-begin/)
- [CFNOVA](http://www.beginthebegin.com/tag/cfnova/)
- [Giving Back](http://www.beginthebegin.com/tag/giving-back/)
- [OFP](http://www.beginthebegin.com/tag/ofp/)
- [OFP Law](http://www.beginthebegin.com/tag/ofp-law/)
- [Happy Holidays!](http://www.beginthebegin.com/tag/happy-holidays/)
- [Veterans Benefits](http://www.beginthebegin.com/tag/veterans-benefits/)