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Illustration of an IRA jar of retirement savings, an arrow, a house, and an estate plan checklist with will, trust, power of attorney, and healthcare directives

Should You Cash Out Your IRA as Part of Your Estate Plan? Why the Answer Is Usually No

In our last post, we covered how a see-through trust can be named as your IRA’s beneficiary without blowing up the account’s distribution treatment. That post gets a follow-up question fairly often, usually from a client who has done the math on the SECURE Act’s 10-year rule and started thinking about a workaround: if my…
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Aptt Law Represents Buyer in Acquisition of Wild Birds Unlimited Franchise in Warwick

Aptt Law LLC advised Welcome Ideas, LLC, doing business as Wild Birds Unlimited of Warwick, Rhode Island, in its acquisition of the Wild Birds Unlimited franchise at 1000 Bald Hill Road, Suite 3, in Warwick, from 02882 Ventures LLC. The acquisition marks Welcome Ideas, LLC’s entry into the backyard bird feeding and nature-gift retail market,…
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Naming a Trust as Your IRA Beneficiary: How See-Through Trusts Work in Rhode Island

There is a persistent misconception in estate planning that you cannot — or should not — name a trust as the beneficiary of your IRA or 401(k). You have probably heard some version of it: “IRAs can’t go into a trust.” “Naming a trust will blow up the distribution rules.” “Just name your kids directly.”…
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Fairhurst v. Fairhurst: When an Executor Buys Estate Real Estate Without Court Approval

The Rhode Island Supreme Court issued a significant estate administration decision in Fairhurst v. Fairhurst, — A.3d —- (2026), unanimously affirming that a co-executor who purchased estate real estate without probate court approval engaged in unlawful self-dealing — and that a will provision purporting to waive that approval requirement cannot override the statute. Background Harry…
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LLC, S-Corp, or C-Corp? Choosing the Right Business Structure

Nearly ninety percent of new business filings in recent years have been limited liability companies. That number alone tells you something important: the LLC has become the default starting point for American entrepreneurs. But “default” does not always mean “optimal.” With over five million new business applications filed nationally in 2024 and that momentum carrying…
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business lawyer

Tips for Working With a Business Lawyer

A strong relationship with a business lawyer can protect your company and help it grow. Knowing how to work effectively with legal counsel makes the process smoother and more cost-efficient for everyone involved. Prepare Before Every Meeting Time with your attorney is valuable. Coming prepared allows you to cover more ground and reduces billable hours…
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