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Commons tools for estate planning|常见财产规划工具


Estate planning involves creating a plan for how your assets will be distributed after your death, while also considering things like incapacity and healthcare decisions. Several tools are commonly used to structure this planning effectively:


  • Will: A legal document that outlines how your property and assets will be distributed after your death. It also can name guardians for minor children and specify funeral preferences.
  • Trust: A legal arrangement where a trustee holds assets on behalf of a beneficiary. Trusts can help avoid probate, provide tax advantages, and allow for more detailed management of assets. Types of trusts include:
    • Revocable Trust (Living Trust): Can be changed or revoked during the grantor's lifetime.
    • Irrevocable Trust: Cannot be changed or revoked once created, offering potential tax benefits and asset protection.
  • Power of Attorney: A document that grants someone the authority to act on your behalf if you become incapacitated. There are two main types:
    • Durable Power of Attorney: Remains in effect if you become mentally incapacitated.
    • Limited Power of Attorney: Restricts the authority to specific tasks or timeframes.
  • Healthcare Directive (Living Will): Specifies your healthcare preferences in the event you become unable to make decisions for yourself, such as whether or not you want life-sustaining treatments.
  • Beneficiary Designations: Many financial assets, like life insurance policies, retirement accounts (IRAs, 401(k)s), and bank accounts, allow you to name beneficiaries. These designations override instructions in a will.
  • Living Will: A type of advance directive that details your preferences for medical treatment if you're terminally ill or unable to communicate your wishes.
  • Letter of Instruction: A non-legally binding document that provides personal guidance and details for the executor of your estate, such as instructions for funeral arrangements, account information, or advice for heirs.
  • Transfer-on-Death (TOD) Designations: Similar to beneficiary designations, these allow for assets such as real estate or bank accounts to be transferred directly to a beneficiary upon death without going through probate.
  • Joint Ownership: Certain types of joint ownership, such as joint tenancy with right of survivorship, can automatically transfer property to the surviving owner(s) upon death.
  • Other Planning Tools: These can include gifting strategies, charitable donations, and the use of specific trusts to minimize estate taxes upon passing.


These tools can be tailored to meet your specific needs and goals, and working with an estate planning attorney can ensure that all necessary documents are created and legally valid.


遗产规划涉及制定您死后资产分配计划,同时还要考虑丧失行为能力和医疗保健决定等问题。通常使用几种工具来有效地构建此规划:


  • 遗嘱:一份法律文件,概述您死后财产和资产的分配方式。它还可以指定未成年子女的监护人并指定葬礼偏好。
  • 信托:受托人代表受益人持有资产的法律安排。信托可以帮助避免遗嘱认证,提供税收优惠,并允许更详细地管理资产。信托类型包括:

  1. 可撤销信托(生前信托):可以在授予人在世期间更改或撤销。
  2. 不可撤销信托:一旦创建就无法更改或撤销,提供潜在的税收优惠和资产保护。

  • 授权书:一份文件,授权某人在您丧失行为能力时代表您行事。主要有两种类型:

  1. 持久授权书:如果您精神上丧失行为能力,仍然有效。
  2. 有限授权书:将权力限制在特定任务或时间范围内。

  • 医疗指示(生前遗嘱):在您无法为自己做出决定时指定您的医疗偏好,例如是否需要维持生命的治疗。
  • 受益人指定:许多金融资产,如人寿保险单、退休账户(IRA、401(k))和银行账户,都允许您指定受益人。这些指定将覆盖遗嘱中的指示。
  • 生前遗嘱:一种预先指示,详细说明您在身患绝症或无法表达意愿时对医疗治疗的偏好。
  • 指示信:一份不具有法律约束力的文件,为您的遗产执行人提供个人指导和详细信息,例如葬礼安排指示、账户信息或继承人建议。
  • 死亡转移 (TOD) 指定:与受益人指定类似,这些指定允许将房地产或银行账户等资产在受益人死亡后直接转移给受益人,而无需经过遗嘱认证。
  • 共同所有权:某些类型的共同所有权,例如具有生存者权利的共同租赁,可以在死亡后自动将财产转移给幸存的所有者。
  • 其他规划工具:这些可以包括赠与策略、慈善捐赠以及使用特定信托来最大限度地减少遗产税。


这些工具可以根据您的特定需求和目标进行定制,与遗产规划律师合作可以确保所有必要的文件都已创建并具有法律效力。


the probate in Texas | 德州的遗嘱公证过程介绍

Texas Probate

 

The probate process in Texas involves several steps to legally recognize a deceased person's death, settle their outstanding debts, and distribute their remaining assets to their heirs. Here's a general overview of the process:

  1. Filing the Will and Application for Probate: The will must be filed with the probate court in the county where the deceased resided, along with a written application to admit the will to probate and appoint an executor.
  2. The Hearing: A probate judge will hold a hearing to recognize the decedent's death, confirm the executor's eligibility, and verify the validity of the will. If all requirements are met, the judge will admit the will to probate and appoint the executor.
  3. Inventory, Appraisement, and List of Claims: The executor is responsible for inventorying and appraising the deceased person's estate within 90 days of the hearing.
  4. Settling Debts and Distributing Assets: The executor must settle any outstanding debts and distribute the remaining assets to the heirs according to the will or Texas intestacy laws if there is no will.
  5. Closing the Estate: Once all debts are settled and assets distributed, the executor can file a final accounting with the court and request to close the estate.

If the deceased did not leave a will, the estate may still need to be probated depending on the size and type of property and debt.

德州遗嘱公证过程介绍

德克萨斯州的遗嘱认证程序涉及几个步骤,以合法地承认死者的死亡、解决其未偿债务并将其剩余资产分配给其继承人。以下是该过程的一般概述:


  1. 提交遗嘱和遗嘱认证申请:必须向死者居住的县的遗嘱认证法院提交遗嘱,并附上书面申请,以承认遗嘱认证并任命遗嘱执行人。


  1. 听证会:遗嘱认证法官将举行听证会,以承认死者的死亡、确认遗嘱执行人的资格并核实遗嘱的有效性。如果满足所有要求,法官将承认遗嘱认证并任命遗嘱执行人。


  1. 清单、估价和索赔清单:遗嘱执行人负责在听证会后 90 天内清点和评估死者的遗产。


  1. 清偿债务和分配资产:遗嘱执行人必须清偿所有未偿债务,并根据遗嘱或德克萨斯州无遗嘱继承法(如果没有遗嘱)将剩余资产分配给继承人。


  1. 结清遗产:结清所有债务并分配资产后,遗嘱执行人可以向法院提交最终会计报告并请求结清遗产。


如果死者没有留下遗嘱,则根据财产和债务的规模和类型,遗产可能仍需要进行遗嘱认证。

Guardianship in Texas | 德州监护人程序

Guardianship in Texas

 

Guardianship in Texas is a legal process where a court appoints a guardian to make decisions for an individual who is unable to care for themselves or manage their personal or financial affairs due to a mental or physical disability. Here's a brief introduction:

  • Definition: Guardianship is a legal relationship established by a court between a guardian and a ward (the person in need of assistance). The guardian is responsible for making decisions on behalf of the ward.
  • Types of Guardianship: There are different types of guardianship in Texas, including:
    • Guardian of the Person: Responsible for the ward's personal and medical decisions.
    • Guardian of the Estate: Manages the ward's financial affairs.
    • Guardian of Both Person and Estate: Handles both personal and financial matters.
    • Limited or Full Guardianship: Depending on the level of assistance needed, guardianship can be limited to specific areas or full, covering all aspects of the ward's life.


  • Process: The process involves several steps:
    • Filing an Application: An application for guardianship is filed with the probate court in the county where the proposed ward resides.
    • Medical Examination: A physician's certified medical examination (CME) form is required to establish the ward's incapacity.
    • Court Hearing: A hearing is held where the judge reviews evidence and testimonies to determine if guardianship is necessary.
    • Appointment of Guardian: If the judge decides that guardianship is needed, they will appoint a guardian.
  • Responsibilities: The guardian is responsible for ensuring the well-being and best interests of the ward, which includes managing personal and financial affairs, making healthcare decisions, and ensuring proper living arrangements.
  • Alternatives: Before filing for guardianship, other options such as money management services, supported decision-making agreements, or power of attorney should be considered.

德州监护人程序

 

德克萨斯州的监护是一种法律程序,法院指定监护人为因精神或身体残疾而无法照顾自己或管理个人或财务事务的个人做出决定。这里简要介绍一下:


  • 定义:监护是法院在监护人和被监护人(需要帮助的人)之间建立的法律关系。监护人负责代表被监护人做出决定。


  • 监护类型:德克萨斯州有不同类型的监护,包括:


  1. 人身监护人:负责被监护人的个人和医疗决定。
  2. 财产监护人:管理被监护人的财务事务。
  3. 人身和财产监护人:处理个人和财务事务。
  4. 有限或全面监护:根据所需的援助程度,监护可以仅限于特定领域或全面,涵盖被监护人生活的各个方面。


  • 流程:该流程涉及几个步骤:


  1. 提交申请:向拟监护人居住县的遗嘱认证法院提交监护申请。
  2. 体检:需要医生认证的体检 (CME) 表格来确定被监护人是否无行为能力。
  3. 法庭听证会:举行听证会,法官审查证据和证词以确定是否需要监护。
  4. 监护人任命:如果法官决定需要监护,他们将任命监护人。


  • 职责:监护人负责确保被监护人的福祉和最大利益,包括管理个人和财务事务、做出医疗保健决定以及确保适当的生活安排。


  • 替代方案:在申请监护权之前,应考虑其他选择,例如资金管理服务、支持决策协议或授权书。

Corporate Transparency Act(CTA) 公司透明法案

本网站主要介绍相关法律知识, 具体法律方面的问题请咨询专业事务所,任何根据本网站内容做出的决定,本事务所概不负责。

 


声明:本blog的内容是根据财政部的small entity compliance guide 内容整理, 具体内容及更新请参考财政部的网站或者咨询专业事务所,任何根据本博客内容做出的决定,本事务所概不负责。

www.fincen.gov/boi

www.fincen.gov/boi-faqs

一 :  谁需要申报

除了豁免的实体, 其他在美国运营的企业都需要申报

二:受益人和公司申请人

受益人:拥有公司25%及以上股份的所有人, 及能影响公司决策的人

公司申请人:2024年一月一日以后注册的实体,需要提供实际申请人及协助申请人(会计师或者律师)的信息

三:具体需要申报那些信息

公司实体的信息:名称,地址,管辖区 等

受益人及申报人信息:姓名,DOB 及地址等

四:申报时间以及如何提交初始 BOI 报告

2024 年 1 月 1 日之前创建或注册开展业务的报告公司将有更多时间(直至 2025 年 1 月 1 日)提交其初始 BOI 报告。

2024 年 1 月 1 日或之后创建或注册的报告公司,在收到公司创建或注册通知后的 30 天内提交初始 BOI 报告。

五: 如何报告变更及修订

必须在发生变化之日起 30 天内提交更新的 BOI 报告,同样的 30 天时间表适用于个人为获得 FinCEN 标识符而提交的信息的变化。报告公司无需为公司申请人先前报告的个人信息发生的任何变化提交更新报告。

六: 不申报的处罚

最高至$10,000.00的罚款,个人最高至入狱2年。

Divorce in Texas | 德州离婚程序

Divorce in Texas

 

Divorce in Texas involves legally dissolving a marriage through a series of steps managed by the family court. Here’s an overview of the process:

Steps to Divorce in Texas:

  1. Residency Requirements: Either spouse must have lived in Texas for at least six months and in the county where they are filing for at least 90 days before filing for divorce.
  2. Filing a Petition: The process begins when one spouse (the petitioner) files a petition for divorce in the family court. This document outlines the grounds for divorce and the relief sought, such as child custody, support, and property division.
  3. Serving the Petition: The petitioner must serve the divorce papers to the other spouse (the respondent). This can be done through a process server, sheriff, or by certified mail.
  4. Responding to the Petition: The respondent has 20 days to file a response to the petition. If no response is filed, the court may grant a default judgment in favor of the petitioner.
  5. Temporary Orders: Either spouse can request temporary orders for child custody, support, and use of property while the divorce is pending. These orders remain in effect until the final divorce decree is issued.
  6. Discovery: Both parties exchange information and documents related to assets, debts, income, and expenses. This process helps ensure transparency and fairness in the division of property and determination of support.
  7. Negotiation and Mediation: The spouses may negotiate a settlement agreement on issues such as property division, child custody, and support. If they cannot reach an agreement, they may attend mediation to resolve disputes with the help of a neutral third party.
  8. Trial: If the spouses cannot reach a settlement, the case goes to trial. A judge will hear evidence and make decisions on contested issues. The judge's decisions are included in the final divorce decree.
  9. Final Decree of Divorce: Once all issues are resolved, the judge signs the final decree of divorce, which legally ends the marriage and outlines the terms of the divorce, including property division, child custody, and support.


Grounds for Divorce:

Texas allows both "no-fault" and "fault" grounds for divorce. No-fault grounds include insupportability (irreconcilable differences), while fault grounds include adultery, cruelty, abandonment, conviction of a felony, and living apart for at least three years.


Community Property:

Texas is a community property state, meaning that most assets and debts acquired during the marriage are considered jointly owned and are subject to division in a divorce.


Child Custody and Support:

Child custody and support are determined based on the best interests of the child. Texas courts consider various factors, including the child's needs, each parent's ability to care for the child, and any history of family violence.

德州离婚程序

在德克萨斯州,离婚涉及通过家庭法院管理的一系列步骤合法解除婚姻关系。以下是流程概述:


  • 德克萨斯州离婚步骤:

  1. 居住要求:配偶双方必须在申请离婚前至少在德克萨斯州居住六个月,并在他们申请离婚的县居住至少 90 天。
  2. 提交申请:流程从一方配偶(申请人)向家庭法院提交离婚申请开始。该文件概述了离婚的理由和寻求的救济,例如子女监护权、抚养费和财产分割。
  3. 送达申请:申请人必须将离婚文件送达另一方配偶(被告)。这可以通过送达员、警长或挂号信来完成。
  4. 回复请愿书:被告有 20 天的时间对请愿书进行回复。如果没有提交回复,法院可能会做出有利于申请人的缺席判决。
  5. 临时命令:在离婚期间,任何一方配偶都可以请求临时命令,以获得子女监护权、抚养权和财产使用权。这些命令在最终离婚判决发布之前一直有效。
  6. 调查:双方交换与资产、债务、收入和支出相关的信息和文件。这一过程有助于确保财产分割和抚养权确定的透明度和公平性。
  7. 谈判和调解:配偶双方可以就财产分割、子女监护权和抚养权等问题谈判达成和解协议。如果他们无法达成协议,他们可以参加调解,在第三方中立的帮助下解决纠纷。
  8. 审判:如果配偶双方无法达成和解,案件将进入审判阶段。法官将听取证据并对有争议的问题作出裁决。法官的裁决包含在最终离婚判决中。
  9. 最终离婚判决:一旦所有问题都得到解决,法官将签署最终离婚判决,合法结束婚姻并概述离婚条款,包括财产分割、子女监护权和抚养权。


  • 离婚理由:

德克萨斯州允许“无过错”和“过错”离婚理由。无过错理由包括无法忍受(无法调和的分歧),而过错理由包括通奸、虐待、遗弃、重罪定罪和分居至少三年。


  • 共同财产:

德克萨斯州是一个共同财产州,这意味着婚姻期间获得的大部分资产和债务被视为共同拥有,并在离婚时进行分割。


  • 子女监护权和抚养权:

子女监护权和抚养权是根据儿童的最大利益确定的。德克萨斯州法院会考虑各种因素,包括孩子的需求、父母双方照顾孩子的能力以及任何家庭暴力史。

Property agreement in texas|德州婚姻财产协议

Prenuptial agreement |婚前财产协议

 

A prenuptial agreement, or "prenup," is a legal contract created between two individuals before they get married. It sets forth the terms regarding the ownership and division of assets, liabilities, and financial responsibilities in the event of a divorce or death. In Texas, a prenup can address a wide range of financial matters to help ensure both parties are protected and clear about their rights and obligations.

Key Aspects of a Prenup in Texas:

  1. Written Agreement: A prenup must be in writing to be legally enforceable. Verbal agreements are not recognized under Texas law.
  2. Voluntary: Both parties must enter into the agreement voluntarily, without any coercion or undue pressure.
  3. Full Disclosure: Both parties must fully disclose their assets, debts, income, and financial expectations. Failure to do so can render the agreement invalid.
  4. Signatures: The agreement must be signed by both parties before the marriage takes place.
  5. Fair and Just: While the agreement can be customized to the couple's needs, it must be fair and not one-sided. Unconscionable agreements may be challenged in court.

Common Provisions in a Prenup:

  • Property Division: Specifies how property and assets will be divided in the event of a divorce.
  • Debt Allocation: Determines how debts will be handled and who is responsible for them.
  • Spousal Support: Sets terms for alimony or spousal support, including waivers or specific amounts.
  • Inheritance Rights: Outlines inheritance rights and how assets will be distributed upon death.
  • Business Interests: Protects business interests and specifies how they will be managed or divided.

Prenuptial agreements are often viewed as a proactive measure to ensure financial clarity and prevent potential disputes in the future. It's advisable to consult with a family law attorney in Texas to draft and review a prenup, ensuring it complies with state laws and addresses all necessary elements.


婚前协议或“婚前协议”是两个人在结婚前签订的法律合同。它规定了离婚或死亡时资产、负债和财务责任的所有权和分配条款。在德克萨斯州,婚前协议可以解决各种财务问题,以帮助确保双方都受到保护并清楚了解自己的权利和义务。


德克萨斯州婚前协议的关键方面:

  • 书面协议:婚前协议必须以书面形式才能具有法律效力。德克萨斯州法律不承认口头协议。
  • 自愿:双方必须自愿签订协议,不得受到任何胁迫或不当压力。
  • 全面披露:双方必须充分披露其资产、债务、收入和财务预期。不这样做会导致协议无效.
  • 签名:双方必须在结婚前签署协议。
  • 公平公正:虽然协议可以根据夫妻双方的需求进行定制,但必须公平,不能片面。不合理的协议可能会受到法庭质疑。


婚前协议中的常见条款:

  • 财产分割:指定离婚时财产和资产的分割方式。
  • 债务分配:确定如何处理债务以及谁负责。
  • 配偶赡养费:设定赡养费或配偶赡养费的条款,包括豁免或具体金额。
  • 继承权:概述继承权以及死亡后资产的分配方式。
  • 商业利益:保护商业利益并指定如何管理或分割它们。


婚前协议通常被视为一种积极措施,以确保财务清晰并防止未来发生潜在纠纷。建议咨询德克萨斯州的家庭法律师来起草和审查婚前协议,确保其符合州法律并解决所有必要要素。

Postnuptial agreement|婚后财产协议

 

A postnuptial agreement, also known as a marital property agreement, is a legal contract created by a married couple after they are already married. In Texas, these agreements outline how finances, property, and assets will be divided in the event of divorce or the death of a spouse.

Here's a summary of some key points about postnuptial agreements in Texas:

  • Voluntary: Both spouses must willingly agree to the terms.
  • Written & Signed: The agreement must be in writing and signed by both spouses.
  • Fair & Equitable: The terms of the agreement must be fair and not unconscionable.
  • No Child-Related Clauses: The agreement cannot include terms about child support or child custody, as these are decided by the court.

Common Reasons for Postnuptial Agreements:

  • Changes in financial status or income.
  • Amending or supplementing a prenuptial agreement.
  • Clarifying financial responsibilities and rights.
  • Addressing potential future conflicts and ensuring fair asset division.

It's important to consult with a family law attorney when creating a postnuptial agreement to ensure it meets all legal requirements and is enforceable in court.


婚后协议,也称为婚姻财产协议,是已婚夫妇在结婚后签订的法律合同。在德克萨斯州,这些协议概述了离婚或配偶死亡时如何分割财务、财产和资产。


以下是德克萨斯州婚后协议的一些要点摘要:


  • 自愿:夫妻双方必须自愿同意条款。
  • 书面和签署:协议必须为书面形式并由夫妻双方签署。
  • 公平公正:协议条款必须公平,不得不合理。
  • 无与子女有关的条款:协议不能包括关于子女抚养费或子女监护权的条款,因为这些由法院决定。


婚后协议的常见原因:


  • 财务状况或收入的变化。
  • 修改或补充婚前协议。
  • 明确财务责任和权利。
  • 解决潜在的未来冲突并确保公平的资产分配。


在制定婚后协议时,务必咨询家庭法律师,以确保其符合所有法律要求并可在法庭上强制执行。

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