Rule of Law and Liberty

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.

The JAG Corps Is Broken — Pete Hegseth Isn't Wrong

A former JAG officer breaks down what's actually wrong with the military justice system — and why Hegseth's diagnosis is correct.

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.

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.

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.

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.

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.

Founding a Nonprofit Organization

In this post, I discuss some considerations when founding a nonprofit organization, including choosing the organization’s form.

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.

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.

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.

The Court-Martial Process

How the court-martial process works — from charges and Article 32 hearings to trial, sentencing, and post-conviction review. A JAG veteran explains.

Unlawful Command Influence

In this post, I discuss unlawful command influence and the issue it poses for the military justice system.

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.

Fighting Frivolous Appeals

In this post, I discuss how the Arkansas Supreme Court is fighting frivolous lawsuits by sanctioning those who file frivolous appeals.

Five Common Misconceptions Regarding the Hobby Lobby Decision

In this post, I address some common misunderstandings regarding the Supreme Court’s recent Hobby Lobby decision and its holding on religious liberty.

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.

Certified Questions of Law

In this post, I discuss certified questions of law and the interaction between various state and federal courts in the Arkansas appellate process.

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.

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.

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.

Amici Curiae Briefs

In this post, I discuss amici curiae briefs, what they are, and the influence they may possess within the Arkansas appellate process.

Deadline to File the Record on Appeal

In this post, I discuss the deadline to file the record on appeal and the requirements imposed by the appellate court.

Deadlines For Filing an Appeal

In this post, I discuss the various deadlines for filing an appeal in Arkansas.

How to File a Civil Appeal in Arkansas

In this post, I discuss how to file a civil appeal in the State of Arkansas.

How to Secure a Copyright

In this post, I discuss how to secure a copyright protection for your original works.

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.

Maintaining a Trademark

In this post, I discuss the requirements for maintaining a trademark after registration, including the filing requirements to keep it protected.

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.

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.

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.

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.

How Long Does a Copyright Last?

[*](https://www.flickr.com/photos/evergreenkamal/384258821/in/photolist-aGsP14-7PozJp-84P71r-dphot9-ix8Rbz-eqHuv-6NP8d6-HdurS-aibaen-6buevW-7acJMF-8DFBf3-...

Copyright Fair Use

Copyright Fair Use

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.

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.

Fiscal Law and Week 5 JAG School

In this post, I discuss the contract and fiscal law curriculum during the fifth week of the Army’s JAG School.

Week 2 of the Army JAG School

In this post, I share my experience during the second week of the Army JAG School.

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.

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.

The Petition For Review

In this post, I discuss the petition for review in Arkansas appellate law.

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. Other civil appeals go to the Court of Appeals.

The Basis for a Trademark Application

The Basis for a Trademark Application

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.

Intellectual Property

Trademarks protect brand names, copyrights protect original works, and patents protect inventions. Here's an overview of how each form of intellectual property works.

Registering Your Trademark

In this post, I discuss the process and requirements of registering your trademark, a great way to protect your intellectual property.

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.

Agency Relationships

Agency law governs when one person has authority to act on behalf of another. Actual authority, apparent authority, ratification, and estoppel each create binding obligations.

Agent Liability to a Third Party

In this post, I discuss agent liability to third parties. I further discuss the danger it poses to agents as they perform their duties.

The S Corporation

[![S...

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.

Partnership Tax Terms

Allocation, basis, distributive share, and guaranteed payments are essential partnership tax concepts. Partners owe tax on allocated profits — not just distributions they actually receive.

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.

The Business Judgment Rule

In this post, I discuss the business judgment rule and the legal liability protections that it provides to company management.

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.

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.

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.

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.

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.

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.

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.

Creating and Terminating an Agency Relationship

In this post, I discuss the agency relationship. I particularly discuss how both to create and terminate such relationships.

Closing The Internet Sales Tax Gaps – Who Wins And Who Loses?

In this guest post, Matthew Brennan, a marketing writer writing on behalf of The Hays Firm, LLC in Chicago, discusses the...

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.

Power of Appointment

In this post, I discuss the power of appointment and specifically discuss the difference between general and special powers.

Who Has the Right to Receive Trust Distributions?

[![trust...

Trust Modification and Termination

[![trust...

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.

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.

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.

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.

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 — even without a family business to protect.

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.

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 work.

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...

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.

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.

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.

Abatement and Ademption: Property Changes and Your Kids’ Inheritance

When bequeathed property changes before death, ademption and abatement rules determine what your heirs actually receive. Understanding these doctrines prevents inheritance surprises.

The Arkansas Probate Process

A general overview of the Arkansas probate process, from opening an estate to final distribution and closing.

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...

Irrevocable Life Insurance Trust (ILIT)

In a previous post I discussed the role life insurance can play in an estate plan. In...

Grounds to Contest a Will

In a previous post I discussed the proper mental capacity required to form a valid will. If the...

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...

The No Contest Clause

In previous posts, I discussed grounds for will contests, including lack of mental capacity undue...

Probate Public Notice and the Nonclaim Statute

In this post, I discuss the public notice requirement imposed by the probate process.

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.

The Problem of the Dead Hand

In this post, I discuss the ability of the dead to affect the behavior of the living, sometimes known as the problem of the dead hand.

Revoking a Will

Learn the legal methods for revoking a will, including revocation by subsequent writing, physical destruction, and dependent relative revocation.

Ambiguous Wills

In this post, I discuss ambiguous wills, the difficulties they cause in distributing property, and how courts try to handle these situations.

Issues of Inheritance Planning

In most circumstances, inheritance planning is relatively straightforward, particularly where you want to leave your property to your surviving children....

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.

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.

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.

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...

Filing for Divorce and the Gray Zone of Inheritance

In this guest post, Howard Iken a divorce attorney in Orlando,...

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.

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.

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.

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.

Grantor Retained Income Trusts (GRITs)

Grantor Retained Income Trusts (GRITs)

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.

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.

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.

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.

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.

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.

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.

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.

Grantor Trusts

In this post, I discuss the grantor trust and the potential estate planning benefits it can offer.

529 Plans

529 plans offer tax-free growth for education expenses through prepaid tuition or savings accounts. A special gift tax rule lets you front-load five years of contributions at once.

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.

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.

Irrevocable Living Trusts

In this post, I discuss the irrevocable living trust and the advantages it can provide as part of a comprehensive estate plan.

Adult Guardianship

In this post, I discuss the process of establishing an adult guardianship, particularly for family members who are unable to care for themselves.

Qualified Terminable Interest Property (QTIP) Trust

Qualified Terminable Interest Property (QTIP) Trust

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.

HIPAA

HIPAA restricts access to your health records and once barred insurers from denying coverage for preexisting conditions. A HIPAA release complements your living will.

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.

The Holographic Will

The Holographic Will

The Durable Power of Attorney

In this post, I discuss the durable power of attorney and the potential benefits that it can offer.

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.

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.

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.

Per Stirpes

What does per stirpes mean? Understand the difference between classic and modern per stirpes, why it matters for your will, and when to use it in estate planning.

Executing a Will in Arkansas

Arkansas requires two independent witnesses and a notary for valid will execution. A self-proving affidavit streamlines probate by eliminating the need to locate witnesses later.

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.

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...

Disinheriting Children in Arkansas

In this post, I discuss the steps Arkansas requires to disinheriting children. It’s not as easy a simply leaving a child out of your will.

The Federal Estate Tax

The federal estate tax applies to estates exceeding the exclusion amount after deductions for spousal transfers and charitable gifts. Portability lets spouses share unused exemptions.

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.

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.

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.

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.

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.

NFA Gun Registration Requirements

The Supreme Court struck down NFA registration on Fifth Amendment grounds in Haynes v. United States. Congress responded by rewriting the registration framework in 1968.

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.

“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.

Gun Trusts

Gun Trusts

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 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.

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.

Business Forms to Avoid

Sole proprietorships and general partnerships expose your personal assets to unlimited liability. Learn why entrepreneurs should choose LLCs instead.

Parents Dying Without a Will

In this post, I discuss the ramifications of parents’ dying without a will.

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.