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In San Diego, many residents have had problems with privacy with health care records as well as access to these records. Many San Diego hospitals including Scripps, Sharp, Pomerado and others require the proper forms to be executed to obtain health care records. At our law firm of Law Office of Scott C. Soady, A Professional Corporation, LLP, we prepare estate plans which include revocable living trusts. In the revocable living trusts, we have the advanced health care directive which is a component of the HIPAA legislation. If you have any questions regarding this or any other estate planning matter, please contact us by e mail or phone.

Recently, the first-ever federal privacy standards to protect individuals’ health-care information went into effect. The mandate for these standards, collectively known as the Privacy Rule, was in the Health Insurance Portability and Accountability Act of 1996 (HIPAA).

The Privacy Rule gives individuals access to their medical records and greater control over the use and disclosure of their personal health information. States are still free to keep or adopt their own policies or practices that are at least as protective as the new federal requirements.

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In San Diego, many trials and depositions take place on a daily basis in the San Diego Superior Courts. The court rooms are open to the public except in limited proceedings such as juvenile hearings and other “closed door” testimony. During these hearings, many humorous comments are made during very serious proceedings. It is not unknown for jurors to laugh in a court room during testimony when something unexpected or funny is stated and, most of the time, the witness did not realize what they were saying.

Below are some examples from court rooms and depositions across the country.

The following things were actually said by people in courtrooms across the country.

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San Diego taxpayers pay both the federal government, IRS, and the California government, FTB, and many taxpayers become in arrear in their payments and often are placed in collection action by the IRS. As such, offers to compromise and companies which promise assistance in settling these claims are numerous. Be sure to check with the San Diego Better Business Bureau before paying for any of these services.

The Internal Revenue Service has published new regulations that will make it easier for taxpayers to negotiate settlements of their tax debts. The regulations expand the “offer in compromise” program, under which settlements can be reached with taxpayers who cannot pay their entire tax debts.

Under the old policies, the IRS could accept a taxpayer’s offer of settlement only if there was a doubt about whether the taxpayer was liable or the debt could ever be collected. These bases for compromise remain in effect, but the new regulations add flexibility, making the IRS decision to accept or reject a compromise offer dependent on the taxpayer’s particular circumstances. The bottom line is that a taxpayer is eligible for a compromise where collection of the entire tax debt would create economic hardship or where there are compelling public policy or equity considerations favoring a settlement.

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In San Diego, many residents do not have an estate plan. No one wants to discuss their death or mortality and this is normal. In San Diego Probate Courts, however, the cost to the beneficiaries of not having an estate plan can cost thousands of dollars which could best be used by the family and not the attorneys and administrators. Our firm of Law Office of Scott C. Soady, A Professional Corporation, LLP will be pleased to offer you a complimentary and confidential consultation in the estate planning area and determine which estate plan is most appropriate for your needs including a revocable living trust which is the most basic estate planning strategy which will avoid probate costs and fees. Please feel free to call us or e mail us to set up an appointment.

Below are some generic comments about estate planning for all to consider.

Even the most detailed and carefully crafted estate plan should be revisited periodically to make sure that it is in line with changing laws and life circumstances.

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San Diego has many golf courses. Some are public and some are private. One of them is the Balboa Park Golf Course and there are many other and included is a site for assistance in finding San Diego Golf Courses.

For some, golf courses are like outdoor board rooms. The emphasis is as much on conducting business as it is on lowering handicaps. But if business transactions have taken priority over the game itself, there is a risk that an injury caused by some one’s negligence can have repercussions for the firm’s bottom line.

A member of a golf club invited a guest for a round of golf and a sales pitch as to why he should come to work for the member’s family business. The guest was new to golf, and his host did not fill him in about basic golf etiquette. The guest teed off on the first hole when another golfer on the same hole was only about 70 yards down the fairway. The tee shot struck the golfer in the eye, causing permanent partial loss of vision and a scar.

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San Diego is a very expensive place to live and most homes have a mortgage. As such, San Diego residents either obtain a loan for a local bank or finance company or get one from out of state. Many borrowers search on line with search engines such as google or yahoo. Always make sure that the company is researched on the San Diego Better Business bureau of the Better Business Bureau in the city where the company is located who will be lending.

At a time when stock prices have tumbled, so have interest rates on home equity loans and mortgages, and many homeowners are borrowing against their homes to generate cash. As a result, more people are at risk of being victimized by “predatory” lenders. A predatory loan occurs when a company misleads, tricks, or even coerces someone into taking out a home loan with excessive costs and without regard to the home owner’s ability to repay. The consequences of such a loan can be especially severe since the defaulting borrower could lose the home itself.

For the most part, predatory lending has been associated with companies that specialize in marketing to people with poor credit histories or who are simply strapped for cash. Typical targets are elderly people with high medical bills or overdue home repairs, middle-class individuals swamped by credit card debt, and lower-income consumers with less access to reputable lenders.

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In San Diego, many residents have computers. Some computers are purchased by an employer, such as in the below example, and some are purchased privately. BestBuy and Circuit City are two locations where computers can be purchased and there are many others. At Law Office of Scott C. Soady, A Professional Corporation, LLP, we endorse neither company and they are listed for illustrative purposes only.

The rules and expectation of privacy are different for computers for employment use purchased by an employer for an employee and a private user. Of course, in neither case would there be privacy if a search warrant from a Judge of the San Diego Superior Court was issued for the computer as this would authorize law enforcement to seize the computer as part of illegal activity. If you have any questions regarding this, please feel free to e mail our law firm.

An insurance services company bought two computers for use by Robert, one of its employees. One computer was used at the office, and one was used exclusively at home. Robert signed a policy statement in which he agreed that he would use the computers for business purposes only and not for various inappropriate purposes, including accessing obscene material. He also consented to having his computer use monitored “as needed” by employer personnel and agreed that his communications by computer were not private.

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In San Diego, many companies are formed as a limited liability company. At our firm of Law Office of Scott C. Soady, A Professional Corporation, LLP, we can form a limited liability company for you as part of your estate plan. Please feel free to e mail our firm with any questions on this or any other estate planning questions.

A limited liability company (LLC) is a business structure that combines some of the best features of sole proprietorship’s, partnerships and corporations. LLC owners, like their counterparts for partnerships or sole proprietorship’s, report profits or losses on their personal income tax returns. Like a corporation, however, the owners of an LLC have “limited liability,” that is, they are shielded from personal liability for debts and claims arising from the business.

Limited Liability

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In San Diego, may employees work on an annual salary and sales commission determined by compensation as part of their contract. If you have any questions on this issue, or any other legal matter, please do not hesitate to contact our office of Law Office of Scott C. Soady, A Professional Corporation, LLP by phone or e mail. If we cannot assist you, we can refer you to the San Diego County Bar Association Lawyer Referral Service in which you will be given a one half hour free in-house consultation by a qualified member of their referral panels. There are many other lawyer referral services which are also certified by the State Bar of California and the Attorney Search Network and the Attorney Referral Service are two of these.

As a sales representative for a computer software company, Richard received an annual salary and sales commissions as determined by a compensation plan that was part of his contract. There was a specific formula for how commissions were to be calculated, but language in the plan gave the company broad authority to make a final decision about compensation and to change the plan at any time. For sales commissions, in particular, the employer reserved the right to review any transaction generating a commission beyond a salesman’s annual quota and to determine the “appropriate treatment” of it.

When Richard scored an especially large sale, the company decided that its “appropriate treatment” was to cap Richard’s commission at an amount that was less than he expected under the usual formula. The company’s position was that the large commission expected by Richard was not justified because it arose from a single transaction on which Richard had not done as much work as he claimed, and because he had only been employed by the company for eight months. Richard quit and sued for breach of contract.

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In San Diego, many families file married filing joint. In addition to this important tax filing status with the IRS, married couples can also use the marital deduction rule for the surviving spouse. This can result in significant savings in estate tax when the first spouse dies however this is not tax avoidance and tax deferral. Our law firm of Law Office of Scott C. Soady, A Professional Corporation, LLP are not Certified Public Accountants however we can form an estate plan which protects your rights and obtains your goals of avoiding probate and minimizing tax consequences. Always consult your CPA as to the significance of any taxable event.

The federal estate tax marital deduction is one of the most important estate planning tools available to a married couple. The basic marital deduction rule is that, upon the death of the first spouse, the value of any interest in property passing to the surviving spouse is deducted from the decedent spouse’s gross estate. This means that the amount passing to the surviving spouse escapes taxation in the decedent spouse’s estate.

There is no limitation on the value of property that can qualify for the marital deduction. By transferring sufficient assets to the surviving spouse in the proper manner, estate tax liability upon the first spouse’s death can be completely avoided.

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