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		<title>What is Shedding Light ?</title>
		<link>http://www.vawills.com/2011/01/shedding-light/</link>
		<comments>http://www.vawills.com/2011/01/shedding-light/#comments</comments>
		<pubDate>Mon, 17 Jan 2011 20:33:46 +0000</pubDate>
		<dc:creator>Tom Nolan</dc:creator>
				<category><![CDATA[Blogging]]></category>
		<category><![CDATA[Facebook]]></category>

		<guid isPermaLink="false">http://www.vawills.com/wordpress/?p=119</guid>
		<description><![CDATA[Shedding Light is the Virginia Wills, Trusts &#38; Estates weblog. I will post here regularly, focusing on those areas of the law that I address every day in my law practice, namely estate planning, probate and the settling of estates, the federal estate and gift tax rules, and adoptions. My goal is to shed light [...]]]></description>
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		<title>Federal Estate Tax Awakens From Lengthy Coma</title>
		<link>http://www.vawills.com/2010/12/federal-estate-tax-awakens-from-lengthy-coma/</link>
		<comments>http://www.vawills.com/2010/12/federal-estate-tax-awakens-from-lengthy-coma/#comments</comments>
		<pubDate>Mon, 27 Dec 2010 00:49:02 +0000</pubDate>
		<dc:creator>Tom Nolan</dc:creator>
				<category><![CDATA[Bush Tax Cuts]]></category>
		<category><![CDATA[Estate Taxes]]></category>
		<category><![CDATA[Estate tax repeal]]></category>
		<category><![CDATA[carryover basis]]></category>
		<category><![CDATA[Paul Gigot]]></category>
		<category><![CDATA[portability]]></category>
		<category><![CDATA[step up in basis]]></category>

		<guid isPermaLink="false">http://www.vawills.com/?p=1144</guid>
		<description><![CDATA[Mr. Federal Estate Tax, who had slipped into a coma on New Years’ Day 2010, came out of his year-long stupor on December 17, 2010, much to the surprise of his friends and adversaries. “The reports of my death have been greatly exaggerated,” he declared in a prepared statement released shortly after his awakening. His [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Will Estate Tax Repeal Survive?</title>
		<link>http://www.vawills.com/2010/11/will-estate-tax-repeal-survive/</link>
		<comments>http://www.vawills.com/2010/11/will-estate-tax-repeal-survive/#comments</comments>
		<pubDate>Sun, 14 Nov 2010 19:00:57 +0000</pubDate>
		<dc:creator>Tom Nolan</dc:creator>
				<category><![CDATA[Estate tax repeal]]></category>
		<category><![CDATA[Bush Tax Cuts]]></category>
		<category><![CDATA[Obama Administration]]></category>
		<category><![CDATA[Throw Momma From The Train]]></category>

		<guid isPermaLink="false">http://www.vawills.com/?p=1118</guid>
		<description><![CDATA[Will the repeal of the estate tax be a one-year-only phenomenon? Or will it be extended into 2011? Nobody knows &#8211; yet. But there is one thing we do know. Elections Matter. Less than 48 hours after Americans went to the polls on November 2, David Axelrod indicated that the Obama administration would accept an [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>How to Title Your Investment Accounts</title>
		<link>http://www.vawills.com/2010/10/how-to-title-your-investment-accounts/</link>
		<comments>http://www.vawills.com/2010/10/how-to-title-your-investment-accounts/#comments</comments>
		<pubDate>Sun, 31 Oct 2010 15:15:57 +0000</pubDate>
		<dc:creator>Tom Nolan</dc:creator>
				<category><![CDATA[Estate Planning]]></category>
		<category><![CDATA[asset protection]]></category>
		<category><![CDATA[joint tenants with rights of survivorship]]></category>
		<category><![CDATA[married persons]]></category>
		<category><![CDATA[tenants by the entirety]]></category>
		<category><![CDATA[titling]]></category>

		<guid isPermaLink="false">http://www.vawills.com/?p=1109</guid>
		<description><![CDATA[If you are married, and you own a home, I am willing to bet that title to your home is in your joint names as “tenants by the entirety.” But if you are married and you have a brokerage account or other investment account, I am almost equally sure that you own that account as [...]]]></description>
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		<title>One Drawback To Estate Tax Repeal</title>
		<link>http://www.vawills.com/2010/10/one-drawback-to-estate-tax-repeal/</link>
		<comments>http://www.vawills.com/2010/10/one-drawback-to-estate-tax-repeal/#comments</comments>
		<pubDate>Sun, 24 Oct 2010 22:02:53 +0000</pubDate>
		<dc:creator>Tom Nolan</dc:creator>
				<category><![CDATA[Estate tax repeal]]></category>
		<category><![CDATA[billionaires]]></category>
		<category><![CDATA[Lord Melbourne]]></category>
		<category><![CDATA[step up in basis]]></category>

		<guid isPermaLink="false">http://www.vawills.com/?p=1072</guid>
		<description><![CDATA[I cannot imagine we will ever see another year like 2010. There is no estate tax, that is, there is no tax on the transfer of wealth at death. For thousands of American families, this has resulted in tax savings that would have been unimaginable only a few years ago. Some of these families have [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Avoiding Family Conflict &#8211; Part 2</title>
		<link>http://www.vawills.com/2010/10/avoiding-family-conflict-part-2/</link>
		<comments>http://www.vawills.com/2010/10/avoiding-family-conflict-part-2/#comments</comments>
		<pubDate>Sat, 16 Oct 2010 20:19:31 +0000</pubDate>
		<dc:creator>Tom Nolan</dc:creator>
				<category><![CDATA[Family Harmony]]></category>

		<guid isPermaLink="false">http://www.vawills.com/?p=1041</guid>
		<description><![CDATA[In a recent post I discussed some common scenarios that often lead to family conflict in the settlement of a decedent&#8217;s estate. Most people who plan their estates pay attention to such things as probate and estate tax avoidance. But the best estate plans are also drafted with family harmony in mind. I’d like to [...]]]></description>
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		<title>2010: Strange Tax Year To Get Stranger</title>
		<link>http://www.vawills.com/2010/10/2010-strange-year-to-get-stranger/</link>
		<comments>http://www.vawills.com/2010/10/2010-strange-year-to-get-stranger/#comments</comments>
		<pubDate>Fri, 08 Oct 2010 10:12:07 +0000</pubDate>
		<dc:creator>Tom Nolan</dc:creator>
				<category><![CDATA[Taxes]]></category>
		<category><![CDATA[Estate tax repeal]]></category>
		<category><![CDATA[Throw Momma From The Train]]></category>

		<guid isPermaLink="false">http://www.vawills.com/?p=1015</guid>
		<description><![CDATA[&#8220;The repeal of the estate tax this year &#8212; which the economist Paul Krugman has called the “Throw Momma from the Train” law in his New York Times column &#8212; has generated much black humor about unfortunate accidents befalling wealthy parents as Dec. 31 approaches.&#8221; Check this link to see why. I fear the last [...]]]></description>
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		<slash:comments>1</slash:comments>
		</item>
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		<title>Avoiding Family Conflict</title>
		<link>http://www.vawills.com/2010/10/family-conflict/</link>
		<comments>http://www.vawills.com/2010/10/family-conflict/#comments</comments>
		<pubDate>Sat, 02 Oct 2010 22:03:24 +0000</pubDate>
		<dc:creator>Tom Nolan</dc:creator>
				<category><![CDATA[Family Harmony]]></category>
		<category><![CDATA[Dis-Harmony]]></category>
		<category><![CDATA[drops like a rock]]></category>
		<category><![CDATA[partition suit]]></category>
		<category><![CDATA[Trust Protector]]></category>

		<guid isPermaLink="false">http://www.vawills.com/?p=900</guid>
		<description><![CDATA[Our law firm logo includes the words Guiding You to Family Harmony in Estate Planning. Those words summarize much of what I strive to do as an estate planning attorney. Sure, I help people reduce their potential estate tax exposure, and I help them plan around the more unpleasant aspects of Virginia probate. But I [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Those Expiring Bush Tax Cuts</title>
		<link>http://www.vawills.com/2010/09/those-expiring-bush-tax-cuts/</link>
		<comments>http://www.vawills.com/2010/09/those-expiring-bush-tax-cuts/#comments</comments>
		<pubDate>Sun, 26 Sep 2010 18:15:48 +0000</pubDate>
		<dc:creator>Tom Nolan</dc:creator>
				<category><![CDATA[Taxes]]></category>
		<category><![CDATA[Bush Tax Cuts]]></category>

		<guid isPermaLink="false">http://www.vawills.com/?p=561</guid>
		<description><![CDATA[What are &#8220;the Bush tax cuts&#8221; ? In 2001, the Congress passed and the President signed into law a wide range of tax provisions affecting individual income tax rates, tax rates on shareholder dividends, capital gains tax rates, and the per-person exemption from the federal estate tax. These tax provisions have come to be known [...]]]></description>
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