The Article 32 Preliminary Hearing
How the Article 32 preliminary hearing works after the FY 2014 and FY 2015 NDAA reforms — narrower scope, paper-based practice, waiver, and the OSTC interaction.
· 9 min read
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Rule of Law and Liberty
Defending constitutional principles and individual rights. Due process, property rights, estate planning, and the legal framework that protects freedom.
The rule of law is the foundation of a free society. Without it, rights are just words on paper. This section contains over 145 articles covering constitutional principles, estate planning, business law, intellectual property, military justice, and the legal framework that protects individual liberty.
Much of this content comes from my years of legal practice in Arkansas — from estate planning and probate to trademarks and business formation. You'll also find articles on appellate procedure, the court-martial process, and the professional responsibilities of judge advocates, drawn from my experience as a JAG officer in the U.S. Army and Air Force.
Start here: If you're looking for estate planning guidance, begin with the Complete Estate Planning Guide, which organizes all wills, trusts, and probate content into a single roadmap. The per stirpes guide is the most popular article on the site. For broader legal topics, browse the full collection below.
Irrevocable Proxies in 2026: Delaware’s Modern Doctrine After Hawkins, Daniel, and CII Parent
Delaware's irrevocable-proxy doctrine after Hawkins, Daniel, and CII Parent — what § 212(e) drafters need to do differently in 2026.
· 20 min read
Modern Per Stirpes: How It Works (with Diagrams and Examples)
Modern per stirpes divides at the first generation with a living heir. Worked diagrams, classic vs. modern comparison, and a state-by-state breakdown.
· 10 min read
Can AI-Generated Works Be Copyrighted?
Can AI-generated works be copyrighted? The Copyright Office denies purely AI output protection but allows AI-assisted works with human creative control. Full 2026 guide to the case law, USCO guidance, and AI-training fair use rulings.
· 16 min read
The First Sale Doctrine
The first sale doctrine (17 USC § 109) lets you resell, lend, or gift copies you lawfully own — but digital files and licenses complicate the rule.
· 22 min read
Understanding Patents
What is a patent? Learn how U.S. patent law protects inventions, the three types of patents, and the requirements for obtaining patent protection.
· 15 min read
Apparent Authority in Agency Law
Apparent authority allows an agent to bind a principal even without actual authorization — if the principal's conduct reasonably led the third party to believe the agent was authorized.
· 8 min read
Breach of Warranty of Authority
An agent who acts without actual authority breaches the implied warranty of authority and may be personally liable to the third party for resulting damages.
· 10 min read
Disclosed vs. Undisclosed Principal
The distinction between disclosed, unidentified, and undisclosed principals determines who bears liability when an agent enters a contract on a principal's behalf.
· 9 min read
Estate Planning in Arkansas: The Complete Guide
A comprehensive guide to estate planning in Arkansas covering wills, trusts, probate, inheritance, and tax strategies — written by an Arkansas attorney.
· 3 min read
The JAG Corps Is Broken—Pete Hegseth Isn’t Wrong
A former JAG officer with six years of service breaks down what's actually wrong with the military justice system, why Hegseth's diagnosis is correct, and what real JAG Corps reform should look like.
· 31 min read
The Courage to Speak for Rule of Law
We must awaken the courage that has defined the American ethos for generations, or we may forever lose the founder’s legacy.
· 2 min read
We Must Not Yield on Due Process
Why due process is the bedrock of American freedom — and what happens when we trade constitutional rights for political convenience.
· 2 min read
Week 4 of JASOC: Get In The Courtroom
In this post, I discuss finally being able to get in the courtroom in the fourth week of JASOC.
· 13 min read
The Administrative Discharge Process — JASOC Week 3
JASOC Week 3: Master military administrative discharge procedures, board processes, and insider tips from an Air Force JAG officer. Learn what to expect.
· 33 min read
Probable Cause and the Military Prosecutor's Duty
Why probable cause is a binding standard in military justice — not a suggestion — and why prosecutors who ignore it commit legal malpractice. A JAG officer's memorandum.
· 5 min read
Cy Pres, Modification, and Dissolution of Nonprofits
Learn how the cy pres doctrine allows courts to modify charitable trusts and nonprofits, plus the rules governing nonprofit dissolution and asset distribution.
· 11 min read
Founding a Nonprofit Organization
In this post, I discuss some considerations when founding a nonprofit organization, including choosing the organization's form.
· 8 min read
Nonprofit Organizations
In this post, I discuss the basics of nonprofit organizations, why they are necessary, and the essential role they play in our society.
· 6 min read
Rules of Professional Conduct for Judge Advocates
In this post, I discuss the specialized rules of professional conduct governing judge advocates practicing law in the military.
· 4 min read
A Judge Advocate’s Professional Responsibility
In this post, I discuss the unique rules of professional responsibility imposed on judge advocates practicing within a military context.
· 4 min read
The Court-Martial Process
How the court-martial process works—from preferral and Article 32 hearings to trial, sentencing, and post-trial review—updated for post-2023 UCMJ reform.
· 11 min read
Unlawful Command Influence
In this post, I discuss unlawful command influence and the issue it poses for the military justice system.
· 4 min read
The Military Court System
In this post, I provide an overview of the unique characteristics of the military court system, including its trial and appellate courts.
· 3 min read
Fighting Frivolous Appeals
In this post, I discuss how the Arkansas Supreme Court is fighting frivolous lawsuits by sanctioning those who file frivolous appeals.
· 3 min read
Five Common Misconceptions Regarding the Hobby Lobby Decision
Five common misconceptions about Burwell v. Hobby Lobby (2014) — the Supreme Court's RFRA-based ruling on contraceptive-mandate accommodations for closely held for-profit corporations.
· 7 min read
Stay Pending Appeal
In this post, I discuss the stay pending appeal and how it can prevent the enforcement of a judgment until the final resolution of the appeal.
· 2 min read
Certified Questions of Law
How federal courts ask the Arkansas Supreme Court to answer unsettled state-law questions — when certification is allowed, what the order must contain, and how briefing works.
· 3 min read
The Mandate and Enforcing the Result of an Appeal
In this post, I discuss the mandate in the Arkansas appellate process and its usefulness in enforcing the result of an appeal.
· 2 min read
The Record on Appeal
In this post, I discuss the record on appeal, what is required, and the important role it plays in the Arkansas appellate practice.
· 2 min read
Oral Arguments
In this post, I discuss the place of oral arguments in Arkansas appellate practice, including when they may occur and when they may not.
· 3 min read
Amici Curiae Briefs
How amici curiae briefs work in Arkansas appellate practice under Rule 4-6—who can file, what deadlines apply, and why friend-of-the-court briefs matter.
· 3 min read
Deadline to File the Record on Appeal
Deadline to file the record on appeal in Arkansas: 90 days for appeals, 30 days for interlocutory orders. Learn when extensions are granted.
· 2 min read
Deadlines for Filing an Appeal in Arkansas
The deadlines for filing an appeal in Arkansas are strictly enforced. Learn the key filing windows and exceptions available under the Arkansas Rules of Appellate Procedure.
· 2 min read
How to File a Civil Appeal in Arkansas
How to file a civil appeal in Arkansas — the brief filing schedule, page-and-copy requirements, the strict appellant/appellee/reply timeline, and the Clerk of the Court's discretionary extensions under the Arkansas Rules of Appellate Procedure.
· 4 min read
How to Secure a Copyright
Copyright protection attaches automatically the moment an original work is fixed in a tangible form under the Copyright Act of 1976. This post explains why registration and copyright notice still matter even though neither is required for protection to exist.
· 2 min read
Conducting a Copyright Search
In this post, I discuss how to conduct a copyright search to discover what works have taken advantage of the protections of registration.
· 2 min read
Maintaining a Trademark
In this post, I discuss the requirements for maintaining a trademark after registration, including the filing requirements to keep it protected.
· 2 min read
Do I Need a Lawyer to File a Trademark Application?
The USPTO doesn't require an attorney for trademark applications, but errors can mean denial and lost fees. A lawyer can run searches, handle Office Actions, and protect your mark.
· 4 min read
Trademark v. Service Mark
Trademarks protect goods while service marks protect services, but both receive identical legal protection. Correctly classifying your mark matters when filing with the USPTO.
· 3 min read
Copyright Deposit Requirement
The Copyright Act requires two copies of every published work to be deposited with the Library of Congress within three months — even if you don't register the copyright.
· 2 min read
Copyrights and Foreign Works
U.S. copyright law protects foreign works under nine specific conditions tied to the Berne Convention and treaty obligations. Registration is still recommended regardless.
· 3 min read
How Long Does a Copyright Last?
How long copyright protection lasts under U.S. law — the post-1978 life-plus-70 rule, the 95/120 rule for works for hire and anonymous works, and the patchwork of pre-1978 renewal rules.
· 4 min read
Copyright Fair Use
Copyright Fair Use
· 4 min read
Understanding Copyrights
What is a copyright? Learn how the Copyright Act of 1976 protects original works and grants authors exclusive rights to reproduce, distribute, and display them.
· 8 min read
Brief the Commander and Week 6 of JAG School
In this post, I discuss my experience during week 6 of the Army JAG School, particularly the “brief the commander” exercise.
· 4 min read
Fiscal Law and Week 5 JAG School
A look at the contract and fiscal law block during Week 5 of the Army JAG School, including the daily commander-email exercises.
· 3 min read
Week 2 of the Army JAG School
Week 2 at the Army JAG School eases into the academic routine and begins the military justice block of instruction.
· 3 min read
Copyright Registration
In this post, I discuss the process and benefits of copyright registration and how it can provide greater protections to your intellectual property.
· 4 min read
The Notice of Appeal
Filing a notice of appeal in Arkansas requires six specific elements — from identifying the parties to ordering transcripts. Missing deadlines or elements can forfeit your appeal.
· 3 min read
The Petition For Review
In this post, I discuss the petition for review in Arkansas appellate law.
· 2 min read
Arkansas Supreme Court and Court of Appeals: Appellate Jurisdiction in Arkansas
The Arkansas Supreme Court has original jurisdiction over constitutional cases, death penalty appeals, and attorney discipline matters.
· 3 min read
The Basis for a Trademark Application
The Basis for a Trademark Application
· 2 min read
After Filing Your Trademark Application
After filing with the USPTO, your trademark application faces examiner review, possible office actions, and publication for opposition. The full process typically takes 12 to 18 months.
· 3 min read
Intellectual Property
An overview of the three core forms of U.S. intellectual property protection — trademarks, copyrights, and patents — what each protects, what each does not, and how they fit together for a single product or business.
· 3 min read
Registering Your Trademark
In this post, I discuss the process and requirements of registering your trademark, a great way to protect your intellectual property.
· 3 min read
Availability of Civil Appeals in Arkansas
Arkansas Rule 2 lists 13 categories of circuit court decisions appealable as of right plus one discretionary category for privilege-related discovery disputes.
· 5 min read
Agency Relationships
Agency law governs when one person may act on behalf of another. How actual authority, apparent authority, ratification, and estoppel create binding obligations.
· 5 min read
Agent Liability to a Third Party
When is an agent personally liable to a third party? Liability depends on whether the principal is disclosed, unidentified, or undisclosed.
· 5 min read
The S Corporation
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Piercing the Corporate Veil
Courts can disregard your LLC or corporation's liability protection when personal and business affairs are intermingled. Undercapitalization and ignoring formalities are key factors.
· 2 min read
Partnership Tax Terms
Partnership tax allocation, basis, and distribution explained. Partners owe tax on allocated profits — not just distributions they actually receive.
· 4 min read
The Benefits of Partnership Taxation
Partnerships avoid double taxation by passing income through to partners. The IRS 'check the box' rules let unincorporated businesses choose their own tax classification.
· 2 min read
The Business Judgment Rule
The business judgment rule protects company directors and officers from liability for good-faith business decisions. Learn how it works.
· 2 min read
Fiduciary Duties of an Agent
An agent owes fiduciary duties of loyalty and care to the principal. In partnerships, these duties apply to every partner — and they cannot be waived by agreement.
· 2 min read
Directors’ Duty of Loyalty
In this post, I discuss the directors’ duty of loyalty to the company they manage and how this may interact with potential legal liabilities.
· 4 min read
Irrevocable Agencies
What is irrevocable agency? Learn why a power coupled with an interest cannot be revoked, how common law protects it, and when it applies to your situation.
· 13 min read
Limited Liability Partnerships (LLPs)
An LLP shields partners from liability for each other's wrongful acts, making it popular for law firms and medical practices. Here's how LLPs compare to LLCs and corporations.
· 2 min read
Limited Partnerships (LPs)
Limited partnerships separate management from investment — general partners run the business with personal liability while limited partners contribute capital with liability protection.
· 3 min read
The Shareholder Derivative Suit
Shareholders can sue corporate management on behalf of the corporation through derivative suits. Standing requires contemporaneous ownership and a demand on directors first.
· 3 min read
Shareholders and Directors
Shareholders own the corporation but directors wield the power. In public companies, directors are not obligated to follow shareholder wishes — elections are the main recourse.
· 2 min read
Creating and Terminating an Agency Relationship
How agency relationships are created (often without a writing) and how they end—through revocation, renunciation, death, or operation of law.
· 3 min read
Closing The Internet Sales Tax Gaps – Who Wins And Who Loses?
A 2013 guest-post analysis of the Marketplace Fairness Act and the debate over collecting state sales tax from out-of-state online retailers. Updated 2026 to reflect the post-Wayfair economic-nexus regime that has since rewritten this area of law.
· 4 min read
Dividends
Corporations distribute profits through cash and stock dividends, but insolvency rules limit when dividends can be paid. C Corporation dividends face double taxation at reduced rates.
· 3 min read
Power of Appointment
In this post, I discuss the power of appointment and specifically discuss the difference between general and special powers.
· 2 min read
Who Has the Right to Receive Trust Distributions?
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Trust Modification and Termination
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Charitable Trusts
Charitable trusts must benefit an indefinite class of the public and are exempt from the Rule Against Perpetuities. The cy pres doctrine lets courts modify purposes that become impossible.
· 3 min read
The Corporation
A corporation is a separate legal entity that shields shareholders from personal liability but faces double taxation. S Corporation election offers pass-through tax treatment instead.
· 3 min read
The Role of the Lawyer in Business
A good business lawyer helps entrepreneurs achieve their goals through risk mitigation — not by simply saying no. The attorney's role is to find workable paths forward.
· 3 min read
Creating a Trust
Creating a trust requires intent, a transfer of property, and identifiable beneficiaries. For real property, a written instrument is necessary. Here's what the process involves.
· 3 min read
Using a Family Limited Partnership to Lower Estate Tax Liabilities
Family limited partnerships reduce estate tax through valuation discounts on gifted interests that lack control and marketability — leveraging the annual exclusion to move wealth out of larger taxable estates.
· 5 min read
The Family Limited Partnership as an Innovative Estate-Planning Tool
In this post, I discuss family limited partnerships and the potential tax benefits they may offer for business and estate planning alike.
· 3 min read
When an Heir Predeceases the Testator
What happens when a will beneficiary dies before the testator? Learn how anti-lapse statutes, class gifts, and contingent beneficiaries protect your estate plan.
· 9 min read
Can Your Employer Stop You From Taking a Holiday?
In this guest post, Lauren Hillier, an employment lawyer at Slater & Gordon Lawyers in the United Kingdom, discusses vacation policy in her country. This...
· 2 min read
Introduction to Trusts
In this post, I provide an introduction to trusts, how they work, their benefits, and some of their basic attributes that make them valuable tools.
· 2 min read
Duties of a Trustee of a Trust
Trustees owe seven fiduciary duties including loyalty, prudence, and impartiality. The No Further Inquiry Rule makes self-dealing a strict liability violation regardless of fairness.
· 4 min read
The Video Will
In this post, I discuss the popular idea of the video will, separating fact from fiction to discuss when such a will can serve a valid purpose.
· 2 min read
Abatement and Ademption: Property Changes and Your Kids’ Inheritance
When bequeathed property changes before death, ademption and abatement rules decide what your heirs actually receive. Plan around these doctrines.
· 7 min read
The Arkansas Probate Process
A general overview of the Arkansas probate process, from the executor's first filings and creditor notice through estate tax and final distribution.
· 5 min read
Differences in UK and US Business Law
In this guest post, James Faulkner, a specialist legal copywriter from the United Kingdom, discusses the differences in United Kingdom and United States...
· 3 min read
Irrevocable Life Insurance Trust (ILIT)
An ILIT removes life-insurance proceeds from your taxable estate while preserving liquidity to pay estate taxes. Mechanics, the three-year transfer rule, Crummey powers, and 2026-current estate and gift tax thresholds.
· 4 min read
Grounds to Contest a Will
Beyond mental incapacity, three additional grounds can invalidate a will: undue influence, fraud, and duress. A guide to proving each — and to tortious interference as an alternative remedy.
· 5 min read
Required Mental Capacity to Make a Will
A will is often the easiest way to ensure that your property is disposed of in accordance with your wishes after death. Not everyone, however, may draft a...
· 3 min read
The No Contest Clause
In previous posts, I discussed grounds for will contests, including lack of mental capacity undue...
· 2 min read
Probate Public Notice and the Nonclaim Statute
In this post, I discuss the public notice requirement imposed by the probate process.
· 2 min read
Small Estate Probate
In this post, I discuss small estate probate in Arkansas, a streamlined probate process that bypasses some of the normal probate headaches.
· 2 min read
The Problem of the Dead Hand
The dead hand problem asks how far a testator’s control should reach beyond the grave. Courts enforce reasonable conditions but strike down restraints on marriage, religion, and property destruction.
· 5 min read
Revoking a Will
Learn how to revoke a will in Arkansas, including revocation by subsequent writing, physical destruction, dependent relative revocation, and the effects of divorce under Arkansas Code 28-25-109.
· 8 min read
Ambiguous Wills
How courts handle ambiguous wills—patent vs. latent ambiguity, extrinsic evidence, and the reformation debate—and why careful drafting matters for your estate plan.
· 4 min read
Issues of Inheritance Planning
How Arkansas inheritance law treats unmentioned children, adopted children, posthumous children, nonmarital children, advancements, and half-siblings — the issues that complicate the otherwise simple per stirpes default.
· 5 min read
Parts of a Will
In this post, I discuss and explain the various different parts of a will and their importance when drafting your will.
· 4 min read
Bars to Inheritance
Killing the testator or disclaiming your inheritance are the two main bars to inheriting under a will. Three different legal approaches address the slayer rule across jurisdictions.
· 3 min read
Charitable Remainder Unitrust
In this post, I discuss the charitable remainder unitrust, the estate planning benefits it offers, and how it can provide you income now.
· 2 min read
Planning with Life Insurance
In this post, I discuss some techniques for estate planning with life insurance, the benefits it can offer, and how it can help address estate tax...
· 3 min read
Filing for Divorce and the Gray Zone of Inheritance
In this guest post, Howard Iken a divorce attorney in Orlando,...
· 4 min read
Trusts and Probate
A revocable living trust becomes irrevocable at the settlor's death and operates outside probate. Trust administration and probate run simultaneously but independently.
· 3 min read
Qualified Personal Residence Trust (QPRT)
A Qualified Personal Residence Trust transfers your home to heirs at a reduced gift tax value while you continue living in it. Learn how QPRTs work.
· 2 min read
GRATs and GRUTs
GRATs and GRUTs let you transfer property to heirs at reduced gift tax values. Learn how these grantor retained trusts work for estate planning.
· 8 min read
Life Insurance
Whole life, term life, and universal life insurance each serve different estate planning purposes. Policy proceeds can be included in your taxable estate depending on ownership structure.
· 4 min read
Grantor Retained Income Trusts (GRITs)
A Grantor Retained Income Trust (GRIT) transfers property out of your taxable estate while you retain its income — a useful estate and gift tax planning strategy.
· 3 min read
Planned Giving Strategies
Charitable remainder trusts, pooled income funds, and gift annuities can reduce your estate tax while supporting causes you care about. Here's how each planned giving strategy works.
· 3 min read
Timing and Limitations of the Charitable Donation Deduction
In this post, I discuss the charitable donation deduction, its limitations, and how knowledge of this information can help you with your tax planning.
· 3 min read
Giving Gifts of Partial Interests to Charity
Learn how gifts of partial interests to charity can qualify for tax deductions, including remainder interests, fractional shares, and conservation easements.
· 4 min read
Noncash Gifts to Charity
Donating appreciated property to charity avoids capital gains tax and provides an income tax deduction. Bargain sales offer a middle ground between full gifts and full sales.
· 3 min read
Charitable Deductions
In this post, I discuss qualified charitable deductions for purposes of the income and estate taxes and how they can help lower your tax bill.
· 3 min read
Understanding the “Skip Person”
In this post, I define a skip person for purposes of the generation-skipping transfer tax and explain how to determine if a property transfer recipient qualifies.
· 2 min read
Generation-Skipping Transfer Tax
Congress enacted the generation-skipping transfer tax to close a loophole where wealthy families avoided estate tax by transferring assets directly to grandchildren. Three events trigger it.
· 5 min read
Uniform Transfer to Minors Act
The Uniform Transfer to Minors Act lets you transfer property to a child through a custodian — here's how it works and the gift, estate, and income tax implications.
· 2 min read
Grantor Trusts
In this post, I discuss the grantor trust and the potential estate planning benefits it can offer.
· 3 min read
529 Plans
529 plans offer tax-free growth for education expenses. A special gift tax rule lets you front-load five years of contributions in a single year.
· 8 min read
The Crummey Trust
A Crummey Trust qualifies gifts for the annual gift tax exclusion by granting beneficiaries a temporary withdrawal right. Crummey Letters and the 5-by-5 lapse rule are key mechanics.
· 5 min read
Qualified Domestic Trust (QDOT)
When a surviving spouse is not a U.S. citizen, the marital deduction is unavailable. A Qualified Domestic Trust (QDOT) defers estate taxes until the spouse's death.
· 2 min read
Irrevocable Living Trusts
An irrevocable living trust permanently removes property from the settlor's estate while creating a separate tax entity. Mechanics, common uses, the rare-circumstances doctrine that allows judicial modification, and the trade-offs between irrevocability and flexibility.
· 3 min read
Adult Guardianship
How Arkansas adult guardianships work, who files, the court's role, and why a durable power of attorney or living trust is usually a better plan.
· 3 min read
Qualified Terminable Interest Property (QTIP) Trust
Qualified Terminable Interest Property (QTIP) Trust
· 2 min read
Creditors and Tenancy By The Entirety
In this post, I discuss tenancy by the entirety, a common way married couples own property together, and the asset protection benefits it may provide.
· 2 min read
HIPAA
HIPAA restricts access to your health records and originally limited preexisting-condition exclusions in group health plans. A HIPAA release is a useful complement to a living will or healthcare power of attorney.
· 2 min read
The Living Will
A living will provides healthcare instructions if you become incapacitated. Combined with a healthcare power of attorney, it prevents situations like the Terri Schiavo case.
· 1 min read
The Holographic Will
What a holographic (handwritten) will requires under Arkansas Code § 28-25-104, why establishing the testator's handwriting and intent is harder than a witnessed will, and when a holographic will is genuinely the right tool.
· 3 min read
The Durable Power of Attorney
A durable power of attorney survives incapacity, letting your chosen agent act for you without a guardianship proceeding. Here's why it belongs in most estate plans.
· 2 min read
The Power of Attorney
A power of attorney authorizes someone to act on your behalf — including selling property and taking out loans. General vs. limited POAs carry very different risks.
· 2 min read
Pros and Cons of a Living Trust
In this post, I discuss the pros and cons of a living trust, particularly the benefits and drawbacks it offers as part of your estate plan.
· 2 min read
Per Capita and Per Capita at Each Generation
Per capita divides an estate equally among surviving heirs. Per capita at each generation splits it equally at each level. Learn how both methods work and compare to per stirpes.
· 3 min read
Per Stirpes
Per stirpes meaning explained: a Latin phrase that directs how an estate passes when an heir predeceases the testator. Classic vs. modern per stirpes, real examples, state-by-state defaults, and how to draft it in a will.
· 13 min read
Executing a Will in Arkansas
Arkansas requires two competent witnesses for valid will execution and recommends a self-proving affidavit to streamline probate by eliminating the need to locate witnesses later.
· 4 min read
Your Will and Residuary Estate
Your will doesn't need to list every asset you own. The residuary estate catches everything else — and naming a residuary beneficiary prevents intestacy surprises.
· 1 min read
The Arkansas Anti-Lapse Statute
In this post, I discuss the anti-lapse statute, how it affects a bequest to someone who predeceases you, and how it can save an impossible will...
· 2 min read
Disinheriting Children in Arkansas
Learn how to disinherit a child in Arkansas. Arkansas’s pretermitted heir statute requires explicit language—simply omitting a child from your will is not enough.
· 3 min read
The Federal Estate Tax
The federal estate tax applies to estates exceeding the basic exclusion amount ($15 million per individual in 2026) after deductions for spousal transfers and charitable gifts. Portability lets spouses share unused exemptions.
· 4 min read
The Federal Gift Tax
In this post, I discuss how the gifts you make may result in a large tax bill, courtesy of the federal gift tax, and how this backstops the estate tax.
· 3 min read
Title II Weapons
In this post, I discuss the different types of Title II weapons as defined by the National Firearms Act, including machine guns.
· 2 min read
The Living Trust Explained
What is a living trust and do you need one? An Arkansas attorney explains how living trusts work, their benefits, and when they make sense.
· 2 min read
Parental Power of Attorney
In this post, I discuss the parental power of attorney and how parents can use it to help provide for their children’s needs.
· 2 min read
Using FLPs to Lower Estate and Gift Tax Liabilities
In this post, I discuss how a family limited partnership, or FLP, can be used to reap large estate and gift tax savings and why it's become so popular.
· 5 min read
NFA Gun Registration Requirements
How Haynes v. United States (1968) struck down NFA registration on Fifth Amendment self-incrimination grounds, and how Congress's 1968 amendments brought the registration regime back into constitutional compliance.
· 3 min read
Protecting Your Business With a Family Limited Partnership
A family limited partnership lets a business owner transfer wealth to heirs while retaining full management control as general partner — separating financial interest from authority.
· 3 min read
Do I Need a Lawyer to Draft My Will?
Holographic wills and online services exist, but DIY wills risk invalid formalities and unintended distributions. Here's when hiring an estate planning attorney is worth it.
· 2 min read
Gun Trusts
A gun trust is a legal entity that owns NFA-regulated firearms — bypassing CLEO consent, individual fingerprinting, and photographs while simplifying transfers across multiple trustees.
· 4 min read
The National Firearms Act of 1934
The National Firearms Act of 1934 imposed excise taxes and registration on machine guns, short-barreled weapons, and suppressors. The 1986 Hughes Amendment banned new machine guns; the 2025 OBBBA cut the tax to $0 for most NFA items beginning in 2026.
· 4 min read
The Limited Liability Company (LLC) Part 2
Part 2 on Arkansas LLCs covers member-managed vs. manager-managed governance, operating agreement essentials, and why pass-through taxation makes LLCs attractive but requires planning.
· 4 min read
The Limited Liability Company (LLC) Part 1
An LLC shields members' personal assets from business debts after filing Articles of Organization with the state. Improper formation can expose you to full personal liability.
· 3 min read
Business Forms to Avoid
Sole proprietorships and general partnerships expose your personal assets to unlimited liability. Learn why entrepreneurs should choose LLCs instead.
· 7 min read
Parents Dying Without a Will
In this post, I discuss the ramifications of parents’ dying without a will.
· 2 min read
Do I Need a Will? — Arkansas Estate Planning Guide
Do you need a will in Arkansas? Learn what happens if you die without one and why estate planning matters — even if you think you don't need it.
· 5 min read
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