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Lipson Neilson – Law Firm in Bloomfield Hills, Michigan

3910 Telegraph Road
Suite 200
Bloomfield Hills, MI 48302

Phone:
(248) 593-5000

Fax:
(248) 593-5040

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Lipson Neilson – Law Firm in Las Vegas, Nevada

9900 Covington Cross Drive
Suite 120
Las Vegas, NV 89144

Phone:
(702) 382-1500

Fax:
(702) 382-1512

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Lipson Neilson – Law Firm in Phoenix, Arizona

5343 N. 16th Street
Suite 140
Phoenix, AZ 85016

Phone:
(602) 626-8888

Fax:
(602) 626-5588

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Lipson Neilson – Law Office in Reno, Nevada

1 E. Liberty Street
Suite 600
Reno, NV 89501

Phone:
(775) 420-1197

Fax:
(702) 382-1512

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Lipson Neilson – Law Office in Colorado Springs, Colorado

102 S. Tejon Street
Suite 1100
Colorado Springs, CO 80903

Phone:
(720) 601-8008

Fax:
(702) 382-1512

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Michigan Probate & Estate Planning Journal Publishes Two Articles by Sandra D. Glazier

The Winter 2020 issue of the Michigan Probate & Estate Planning Journal includes two articles by Lipson Neilson Shareholder Sandra D. Glazier:

“Estate of Mary P. Bolles v. Commissioner: Loan, Gift and/or Advancement”
While a loan may continue to accrue interest and result in an enhanced value to the estate, it is also possible that a loan may be discounted at the time of the payee’s death if the maker is insolvent. A factual analysis is often important in determining how such transactions may be treated and loans valued. The Estate of Mary P. Bolles, Deceased, v Commissioner exemplifies some of the important factors that may have a significant impact on how such transactions are viewed for estate and gift tax purposes…click here to view Journal, article is on page 8.

“United States v Sanmina Corporation: A Primer on the Attorney Client Privilege and Work Product Doctrine”
The phrase “better safe than sorry” has been traced back to Rory O’More by the Irish novelist Samuel Lover (1797-1868). Understanding what is covered under the attorney-client privilege and work product doctrine and actions that can result in the waiver of protections that would otherwise be available can be extremely important in preserving privileged communications and work-product. United States v Sanmina Corporation (“Sanmina”) is an excellent primer on the attorney-client privilege, the work-product doctrine, and important distinctions between the two. It also provides an analysis of various actions that might result in the waiver of protections offered under those doctrines and the potential implications attendant to such waiver…click here to view Journal, article is on page 23.

About the Author
Sandra D. Glazier, Esq., is an equity shareholder at the firm in its Bloomfield Hills, MI office. She was also the 2019 recipient of Bloomberg Tax’s Estates, Gifts and Trusts Tax Contributor of the Year Award and Trusts & Estates Magazines Authors Thought Leadership Award and has been awarded an AEP designation by the National Association of Estate Planners and Councils. Sandra concentrates her practice in the areas of estate planning and administration, probate litigation and family law.

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