The Late S Corporation Election

The Subchapter S corporation remains a popular choice of entity for small and medium-sized businesses. This is true even after the TCJA of 2017 lowered the income tax rate for C corporations to 21 percent. Unlike many other changes made by the TCJA, the 21 percent flat corporate rate is permanent. It is not going……

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Who Can Initiate a Probate in Texas?

Probate is the legal process of overseeing the distribution of a person’s estate after they die. It can be complicated and time-consuming, but fortunately there are people who can help make it happen – namely, probate attorneys. In this article, we’ll explore what probate attorneys do, who can initiate a probate in Texas, and some…

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Will a Court Accept “I Didn’t Know” as an Excuse for Not Complying with Probate Deadlines?

Probate is a court process that kicks in when someone dies. As this case shows, if you are a potential executor of a will and don’t file for probate within the allotted time, you might not get a second chance. Terminology Holographic Will: A holographic will is a will that is entirely handwritten and signed…

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Does a Probate Court’s Order Have to Be Final to Be Appealable?

In a recent case, St. John v. Hearne, a Texas probate court granted a bill of review but did not dispose of contested issues. The Court of Appeals noted that granting a bill of review does not terminate the proceedings and is not equivalent to final judgment for purposes of appeal. Legal Terminology Interlocutory Appeal…

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