We cannot emphasize strongly enough how important it is to
exercise caution and self control when using e-mail, text
messaging, voicemail, Facebook and any other form of communication
that can be used against you. You are our client, and we want the
best possible outcome for you. We need your help to get the best
outcome. Please take these suggestions to heart.
Be aware that whatever you write or leave on voicemail may be
used in evidence against you in protection from abuse, child
custody and other actions.
Keep communications factual and short.
Maintain a tone of professional courtesy.
Do not communicate about your feelings. Do not use foul
language. Do not make personal comments or express your opinion
about the other person's character or conduct. Do not make
Do not hit the send button if you are angry.
Never use all capital letters. Typing in all caps makes it look
like you are shouting.
Do not say anything to the other parent or about the other
parent that you would not say in a public courtroom in front of a
judge who would really like to send you to jail for violating the
no-insult provision of your child custody order.
When in doubt, ask your lawyer if the proposed communication is
okay — this is particularly important if you are in
litigation. Your lawyer does not want to be surprised by
introduction into evidence of an e-mail, text or other
communication you should not have made.
Use spell check for your e-mails. This will make your
communication more polished and will slow you down if you are
thinking of sending an e-mail that you should not send.
Do not be enticed into bickering. If you receive an e-mail, text
or other communication accusing you of being a bad person (jerk,
louse, lazy, mean, selfish, self-centered, immature, etc.), do not
respond in kind.
Take every necessary step to avoid misdirection of your e-mails.
You do not want the other parent to receive a copy of your e-mails
to your lawyers. Avoid "reply to all." Avoid or disable
programs that complete the typing of e-mail recipients'
Do not copy the other parent's lawyer with your e-mails. Do
not show your own lawyer as a recipient of your emails. When you
forward your e-mails or the other parent's e-mails to us,
transmit by using "forward."
Do not use the blind copy button ("BCC").
When using e-mail, take deliberate care to write a
"re" line reflective of the content. This helps you find
e-mails you may need in the future when preparing for court. Stay
away from long strings of e-mails where you and the other parent
hit "reply" over and over.
The American Taxpayer Relief Act of 2012 was signed into law on January 2, 2013, and has finally provided a degree of certainty regarding the federal transfer tax system, making permanent the exemption levels from the 2010 Tax Relief Act.
A number of Delaware practitioners have been left scratching their heads over a recent LISI newsletter (Asset Protection Planning Newsletter # 217) highlighting the 40th anniversary of a Delaware case pertaining to third-party spendthrift trusts.
The "American Taxpayer Relief Act of 2012", addresses various expiring estate, gift and generation-skipping transfer tax provisions as well as extends or reinstates certain provisions affecting contributions by individuals to charity.