Included here are articles that further delve into areas of our practice. Please review our Terms of Use and Policies and recall that these should be taken as discussion points, not as legal advice. Your circumstances may be different from those assumed in the articles, or laws may have changed since the article was written.
While we strive to keep our articles current, please note the revision date at the end of the article and be aware that information may have changed since the last revision.
Be additionally aware that state law governs much of estate planning, probate, real estate transactions, etc. All of our information is Maine-centric and may not be applicable to you if you domicile in a different state.
CHANGES TO JKS, LLC EFFECTIVE 1/1/26
FORMS
- Digital Assets Worksheet
- I Have Put My House In Order
- Maine Advance Directive Form
- Topics to Discuss with your Healthcare Agent
- Tangible Personal Property Memo
ARTICLES
Estate Planning
- Cost of Care
- Digital Assets – What are they and how should you keep track of them?
- Documents You Need to Put in One Place
- Estate Planning Considerations
- Glossary of Estate Planning Terms
- How a Will Works
- How to Write Your Own Obituary
- I Have Put My House In Order
- IRA Beneficiary Options
- LLCs as part of your Estate Plan
- Living Wills, Healthcare POAs, DNRs, and POLSTs Explained
- Marital Rights for Same-Sex Couples
- Notary Stamp vs. Medallion Signature Guarantee
- Post-Divorce Estate Planning
- Prenuptial Agreements: Their Role in Estate Planning
- Tangible Personal Property Memo
- Tax Act Impact on Estate Planning
- The Right Advisor
- Titling of Assets May Impact your Estate Plan
- What Happens if I Die Without a Will
- What is the “Unauthorized Practice of Law”?
- #JKSEstatePlanning: a guide to thinking about planning
Powers of Attorney
- A Not-So-Secret Agent: What are my Responsibilities as a Power of Attorney?
- Maine Advance Directive Form
- Selecting a Healthcare Agent
- Things to Consider with a Power of Attorney
- Topics to Discuss with your Healthcare Agent
Elder Law
Medicare, Medicaid, and Long-Term Care
- Cost of Care
- Do I Have to Accept Medicare Coverage?
- Medicaid & Long-term Care Planning
- The Difference Between Medicare and Medicaid / MaineCare
- Types of Social Security Benefits
Trusts and Trustee Responsibility
- Do You Need a New Tax ID Number for Your Estate, Trust, or Business?
- Duties of a Trustee
- ILITs (Irrevocable Life Insurance Trusts)
- Introduction to Trusts
- Tax Forms related to Estate and Trusts (in Maine)
- The Difference between Amendments and Restatements
- The Right Advisor
- Trust Protectors
- Trusts: Providing Flexibility in Estate Planning
- Using Trusts for Non-tax Reasons
- Why Did I Receive a K-1?
Special Needs Planning
Real Estate
- Ancillary Probate (in Maine)
- Understanding Maine Deeds
- The Life Estate: a Planning Tool
- Transfer on Death Deeds
Corporate
- Do You Need a New Tax ID Number for Your Estate, Trust, or Business?
- FinCEN’s Corporate Transparency Act requirements (as of March 24, 2025)
- LLCs as part of your Estate Plan
- Why are LLCs so popular?
Probate and Estates
- Ancillary Probate (in Maine)
- Book Recommendations on grief, coping, loss
- Do You Need a New Tax ID Number for Your Estate, Trust, or Business?
- How a Will Works
- Legal Services for Probate Administration
- Probate and Estate Timeline
- Tax Forms related to Estate and Trusts (in Maine)
- The Small Estate Affidavit (for Maine residents only)
- What Happens if I Die Without a Will
- What is Probate, and what does the Probate Court do?
- What to do when a loved one dies
- Why Did I Receive a K-1?
Taxes
- Maine Estate Tax Planning for Nonresidents Owning Maine Property
- Tax Forms related to Estates and Trusts (in Maine)
- Why Did I Receive a K-1?
