Welcome to Yale Law Firm, P.C.
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Practice Areas


My Areas of Expertise


Click on the following links to read more about my areas of expertise.


Estate Planning


Probate And Estate Administration


Marital Property Agreements


Asset Protection


Nonprofit/Tax Exempt Organizations




ESTATE PLANNING


Estate/Gift-Generation-Skipping Tax Planning


Yale Law Firm, P.C., advises high net worth individuals, as well as those with more modest estates, on the federal estate and income tax aspects of their estate planning, as well as the important family considerations of whom will receive the property and in what form, outright or in trust.


Yale Law Firm, P.C., advises on making transfers by gift, either outright or in trust, to children and to subsequent generations, and on the federal gift tax and generation-skipping transfer taxes imposed on such gifts.


Mr. Yale has written extensively on preparing the Form 709, U.S. Gift Tax Return, and presented professional programs nationally through the University of Miami School of Law Heckerling Estate Planning Institute and The American College of Trust and Estate Counsel.


Wills


For most Texans their Last Will and Testament is their main estate planning document. Your Last Will and Testament may:

  • Identify your family
  • Make gifts of cash or cancel debts
  • Make specific gifts of tangible property, such as a ring, family heirloom or a ranch
  • Make specific gifts of intangible property, such as interests in closely held business
  • Make a gift of the rest of your estate
  • Establish trusts for gifts made in trust rather than outright
  • Appoint one or more executors to carry out the terms of the will
  • Appoint one or more trustees for any trusts created in the will to carry out the terms of the trusts
  • Appoint guardians for your minor children
  • Exercise powers of appointment created under other trust instruments or wills of others
  • Disinherit family members you do not want to receive your property

Call and set an appointment to begin preparing your Last Will and Testament to accomplish the above.


Trusts


There are many types of trusts that we use in estate planning:

  • Revocable management trusts
  • Irrevocable life insurance trusts
  • Section 2503(c) trusts (for gifts to minors)
  • Charitable remainder trusts
  • Charitable lead trusts
  • Qualified terminal interest property (QTIP) trusts
  • Grantor retained annuity trust (GRAT)

One type of trust may have several names and this is only a partial list.


Lifetime Planning Documents


Estate planning is more than just a will only applicable when you die. Estate planning also includes planning for what happens in case you become incapacitated and unable to handle your financial affairs or make medical decisions. In Texas, distinct advantages accrue to families who avoid probate (called “guardianship”) during a period of a family member's incapacity. This planning must be done before the onset of incapacity.


  • Statutory durable power of attorney. A statutory durable power of attorney names an agent or attorney-in-fact, to handle financial or non-medical, personal affairs if you become incapacitated.
  • Medical power of attorney. A medical power of attorney names a health care agent to make health care decisions if you are unable to make them for yourself.
  • Directive to physicians. A directive to physicians, instructs your physician to remove life support systems if you become unconscious, there is no hope for recovery, and you are being kept alive by machines. This document is sometimes called a “living will.”
  • Declaration of guardian. A declaration of guardian designates who will be appointed as your guardian in the event of a long-term incapacity.


Business Succession Planning


Buy-Sell Agreements. Buy-sell agreements provide an orderly transition of your closely held business to the next generation, to your business partners, or to you, so the business will continue when the original owners are no longer able to continue the business.


Family limited partnerships. Family limited partnerships are entered into primarily for asset protection purposes and reduction in estate tax liability but they also pass important business assets on to the next generation.


PROBATE


Probate for Decedent with a Valid Texas Will


We will discuss with you the preferable probate procedure for your loved one’s probate estate.


Independent administration. The will names an independent executor and the estate is solvent. We will prepare for you

  • Application for Probate of Will and Issuance of Letters of Independent Administration
  • Proof of Death and Other Facts
  • Oath of Independent Executor
  • Inventory, Appraisement and List of Claims
  • Order Admitting Will to Probate and Authorizing Letters Testamentary

Dependent administration. The will names an executor, not necessary as an independent administrator, but the probate estate is, or potentially is, insolvent. Usually avoided because of expense and all actions are subject to court approval. Dependent administration is preferred where there are many creditors because dependent administration makes it difficult for them to collect their claims. We will prepare for you

  • Application for Probate of Will and Issuance of Letters of Dependent Administration
  • Proof of Death and Other Facts
  • Oath of Dependent Executor
  • Order Admitting Will to Probate and Authorizing Letters Testamentary
  • Inventory, Appraisement and List of Claims

Muniment of Title. The Will is admitted to probate as a muniment of title where there is only one debt unsecured by mortgage on real property and there is no need for appointment of a personal administrator. Usually less expensive than independent administration or dependent administration. We will prepare for you

  • Application for Probate of Will as Muniment of Title
  • Proof of Death and Other Facts
  • Order Admitting Will to Probate as a Muniment of Title

Independent Administration with Will Annexed. The Will does not name an executor or it does not name an independent executor. There must be agreement by the beneficiaries named in the will on the administrator to be named by the court. We prepare for you

  • Application for Probate of Will and Issuance of Letters of Independent Administration with Will Annexed
  • Proof of Death and Other Facts
  • Oath of Independent Administrator with Will Annexed
  • Order Admitting Will to Probate and Authorizing Letters of Administration
  • Inventory, Appraisement and List of Claims

For any will that names a beneficiary, other than the executor or administrator, a section 128A Notice informing the beneficiary of the probate of the will and the beneficiary’s interest under the will must be provided. We will guide you in preparing the required 128A notices and filing the notices with the probate clerk’s office.


We practice primarily in Bexar County, Texas, and generally there is no need for the appointed independent executor, executor or independent administrator with will annexed to personally appear.


We also practice in outlying counties and it may be necessary for the personal representative to personally appear based upon local practice and local rules of the court.


Probate for Decedent without a Will


When a person dies with property titled in his or her name, such as a residence, then the estate may qualify for a probate procedure called an affidavit of heirship.



Guardianships


If a person is incapacitated and unable to handle his or her every day business affairs then it may be necessary for the family to seek a guardianship of the estate. Call the Yale Law Firm, P.C. and let us discuss your family’s situation.



Probate and Trust Litigation


Although Mr. Yale primarily represents executors and trustees in administering estates and trusts, in other estates he represents beneficiaries in enforcing their full rights to property in the estate or trust. As lead probate counsel in contested temporary administrations, guardianships, estate administrations, and will contests involving combined estates in excess of $500 million in value, Mr. Yale has litigated issues of testamentary capacity, fiduciary responsibility, marital property, undue influence, and will interpretation, among others.


Federal Estate Tax Administration


Mr. Yale prepares for estates the Form 706, United States Estate (and Generation-Skipping Transfer) Tax Returns.


Mr. Yale advises other practitioners on aspects of preparing the Form 706 and audits of the Form 706.


Mr. Yale has written extensively on preparing the Form 706 and presented professional programs locally, state-wide, and nationally through Notre Dame Tax Institute and the University of Miami School of Law Heckerling Estate Planning Institute, the two largest professional estate planning programs in the country, and the Southern Federal Law Institute as well as The American College of Trust and Estate Counsel.


MARITAL PROPERTY AGREEMENTS


The Yale Law Firm advises on Texas marital property law, prepares both pre-marital and post-marital property agreements. Mr. Yale has prepared several marital property agreements dealing with cross-border marriages, where one spouse is in Texas, a community property state, and the other spouse is in a non-community property state.


Mr. Yale has advised on marital property issues upon termination of marriage by death.


He is also sought out for advice on marital property as it relates to asset protection.


ASSET PROTECTION


The Yale Law Firm, P.C., advises high-net worth individuals on protecting their assets from future creditors. Some of the options we offer include marital property agreements, spendthrift trusts, homestead exemptions, limited partnerships, and life insurance and annuity planning.


Advice on asset protection is provided to clients whom qualify.


NONPROFIT/TAX EXEMPT ORGANIZATIONS


Formation of Tax-Exempt Organizations


The Yale Law Firm is experienced in organizing nonprofit and tax exempt organizations, including:

  • Public charities, including churches, schools, libraries, acting schools, corporation employee charities, and public scholarship foundations, among others
  • Private foundations
  • Private operating foundations
  • Business leagues

And their organization documents:

  • Drafting certificates of formation and bylaws
  • Drafting charitable trusts
  • Making application for recognition of exemption of tax exempt status with the IRS
  • Approved scholarship award policies and applications
  • Conflict of interest policies approved by IRS
  • Supporting organization schedules

Advising Tax-Exempt Organizations


Yale Law Firm, P.C., advises organizations, officers and directors on:

  • Protection from liability and lawsuits
  • Conflicts of interest and intermediate sanctions
  • Compliance with Texas Open Meetings Act and Texas Public Information Act (Open Records Act)
  • Conducting charitable raffles and compliance with the Charitable Raffle Enabling Act
  • Compensation and employment law issues
  • Local property tax exemptions
  • Separating activities that may give rise to liability from an organization’s assets
  • How existing organizations can protect newly raised funds from future liability
  • Employee theft and how to avoid
  • Governmental investigations
  • Donor intent
  • Federal income tax issues

We advise organizations with particular needs:

  • Organizations undertaking mergers and joint ventures
  • Charter schools
  • Religious organizations seeking to become a church
  • Organization succession planning

Solve your probate and estate planning problems and tax-exempt organization questions with answers from our law firm.



Yale Law Firm, P.C.

Glen A. Yale


2135 E. Hildebrand Ave.

San Antonio, Texas 78209


glenyale@yalelawfirm.com

  • Office: 210.736.2222 ex. 152
  • Cell: 210.663.8117
  • Fax: 210.881.0160

  • Fellow, American College of Trust and Estate Counsel
  • Board Certified Estate Planning and Probate Law
    – Texas Board of Legal Specialization
  • Listed Best Lawyers, each year 1995 to present