Dear Future-Focused Family: First, let me assure you that you’re not alone. Many people delay estate planning because they associate it with aging or difficult conversations about death, when in reality, estate planning is about protecting the people you love and preparing for life’s uncertainties. This process is designed to help you think through important decisions and prepare for the future with confidence. Working with an experienced estate planning attorney can help you navigate these decisions thoughtfully and create a plan tailored to your family’s unique goals, values, and future needs.

To answer the question, let’s take a closer look at what clients can expect when they begin the estate planning process when they work with me as their trusted attorney.

While every estate planning attorney may approach the process differently, I follow a structured approach with each new client. I strive to make estate planning as straightforward and comfortable as possible, helping clients feel informed and confident every step of the way.

First Step of the Estate Planning Process

The first step of the estate planning process is information gathering. I begin by providing new clients with an Estate Planning Questionnaire (EPQ) which collects important background information, including basic details such as names, dates of birth, family relationships, and information about any children. It also includes questions about your assets, financial accounts, insurance policies, and other key aspects of your financial picture. Completing the EPQ in advance allows me to gain a better understanding of your unique circumstances and goals before our first meeting. This preparation helps ensure that our initial discussion is focused, productive, and tailored to your family’s specific needs. If this is not your first time through the process, I will also request copies of your prior estate planning documents.

What to Expect from an Introductory Estate Planning Meeting as a New Client

Once I have reviewed your completed EPQ (and prior estate planning documents, if applicable), we will schedule an introductory estate planning meeting to discuss your goals and begin building a tailored plan. During this meeting, I will walk you through my recommendations for your estate plan and explain the reasoning behind each one.

While all my clients have the similar goals of creating a plan that protects their loved ones, the journey for each differs. Some of the decisions estate planning clients can expect to make in this process include:

• Who would be best suited to serve as trustee and manage assets held in trust for your beneficiaries?
• Who would you want to make healthcare decisions on your behalf if you are unable to do so yourself?
• Who would you choose to care for your minor children or dependents in the event of your untimely death?
• How and when would you like your assets distributed to your beneficiaries?
• Are there any special circumstances or concerns that should be addressed in your plan, such as blended families, beneficiaries with special needs, or family-owned businesses?

Drawing from the information you provided in your EPQ and our conversation, I can offer guidance to help you make informed and confident decisions. My ultimate goal is to ensure your wishes and goals are carried out after your death. But I also strive to minimize taxes at your death, protect the assets against outsiders, and confirm that your family and loved ones avoid the costly process of probate.

Following our introductory meeting, I will provide you with a detailed follow-up letter summarizing our discussion, my recommendations, and any decisions that still need to be made. This gives you and your family an opportunity to reflect on the information at your own pace and ensures you have a clear roadmap for the next steps in the estate planning process.

Estate Plan Document Drafting

Once we finalize your decisions, my team and I will begin the drafting phase of the estate planning process. This involves carefully translating the choices you have made, along with your broader goals and personal wishes, into a comprehensive estate plan. After your documents have been drafted, you will receive copies of the plan along with an easy-to-understand summary that highlights the key provisions and explains how your plan works in practice.

Finalizing Your Estate Plan

After we send you drafts of your documents, we will schedule a meeting to review your plan together in detail. During this meeting, we will walk through each document, address any questions you may have, and discuss any revisions you would like to make. This collaborative review ensures that your final documents accurately reflect your wishes and provide you with full confidence in your plan.

Once your estate planning documents are finalized and executed, you will take comfort in knowing this important step is complete. While the process can sometimes feel overwhelming or emotional, finalizing your plan provides lasting peace of mind knowing your wishes are documented and your loved ones are protected.

Revisit Your Estate Plan Regularly

Estate planning is not a one-time event; rather, it is an ongoing process that should evolve alongside your life. As your circumstances change, your estate plan should be updated to reflect your goals, protect your loved ones, and align with your current wishes. I recommend reviewing your plan periodically, as well as after major life events such as marriage, divorce, the birth or adoption of a child, changes in financial circumstances, or the passing of a loved one. By working together to create and maintain your plan, we can help ensure your wishes are clearly documented and carried out, while providing your loved ones with clarity, stability, and peace of mind for the future.

For more information or to seek counsel from our Trusts & Estates practice group, please reach out to request a consultation or call us at 216-696-1422.

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This information is provided for general informational purposes only and should not be construed as legal advice. Readers should consult with qualified legal counsel regarding their specific circumstances before taking any action based on the information presented.

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Dear Purposeful Planner: Estate planning is an ongoing process that continues after the initial documents are executed. This remains true even if frequent modifications to your plan are not needed. Many estate planning instruments, like revocable trusts, wills, and powers of attorney can be updated at any point as long as the creator has the capacity to do so. Having capacity generally means that the signer of the document understands what they’re signing, the extent of their assets, their familial relationships, and the effects of the instruments in question. As an estate planning and probate attorney, I recommend reviewing your estate plan, including how your assets are titled and who are beneficiaries on your accounts, every 3 to 5 years. Major changes in your family dynamic and financial picture often provide guidance as to when you should update your estate plan.

Now, let’s take a closer look at some of the circumstances that may indicate it is time to review and update your estate plan to ensure that it continues to reflect your wishes and meet your goals.

Age & Health of Family Members

Since family members are typically named as beneficiaries and often serve as trustees, executors, and agents under powers of attorney, their age and health should be considered when determining whether to update an estate plan. For example, a child reaching adulthood and living independently could mean that they are responsible enough to act as a trustee or receive a gift outright and without age restriction. In contrast, a parent or older family member may need to be removed from a trustee, executor, or agent position if they are in poor health. If any family member named in estate planning documents dies, a plan review would be appropriate.

Marriage & Divorce

Marriage and divorce are signals to update your estate plan. Newlyweds should consider how their spouse fits into their estate planning goals moving forward, particularly if it is a second marriage for either spouse. An estate plan should be updated after a divorce to ensure that a former spouse does not receive any unintended gifts and that someone you trust is filling an important role. If children or other family members named in your trust, will, or other estate planning documents are getting married or divorced, you should still consider updating your plan. Occasionally in-laws are named in estate planning documents as beneficiaries, trustees, or in another capacity. A review after a relative’s divorce is vital to protect against your assets flowing to someone that is no longer part of the family.

Significant Financial Changes

If your financial picture changes significantly, an estate planning audit is in order. Examples of major financial changes include buying a new home, starting a business, receiving a large inheritance, and anything else that materially changes your net worth or the makeup of your assets. Major financial changes call for an estate plan review for several reasons. First, newly acquired assets should be titled in a way that fits with your planning goals. Failing to title new assets properly could negate the intended effects of your trust or will. Second, changes in income or net worth may have tax consequences that necessitate modifications to your current estate plan or the drafting of supplementary planning documents to minimize your tax liability. Third, certain assets, like rental properties and closely-held business interests, tend to raise liability concerns. Becoming a landlord or business owner may raise additional planning considerations, including whether changes to your estate plan or asset ownership structure may be appropriate in light of those potential liabilities.

If it has been more than five years, your family structure has changed, or your financial picture looks different, it may be time to review your existing plan with experienced estate planning, tax, and, if necessary, business attorneys to determine if updates are necessary.

For more information on updating your estate plan, or to seek counsel from our Trusts & Estates practice group, please request a consultation or call us at 216-696-1422.

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The information contained in this blog post is provided for general informational purposes only and should not be construed as legal advice. Readers should consult with qualified legal counsel regarding their specific circumstances before taking any action based on the information presented.

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Dear Thoughtful Giver: As a tax, business, and estate planning attorney, I view charitable planning as both a personal values exercise and a balance-sheet decision. Thoughtful charitable planning can create substantial tax benefits while helping ensure that philanthropic values endure for generations. Two of the most common vehicles for long-term giving are the private foundation and the donor-advised fund (DAF). Each can guide a meaningful legacy, but they operate very differently.

Now that we’ve framed the question, let’s explore how private foundations and donor-advised funds work, and what factors donors should weigh when deciding between the two.

Private Foundations: Control & Continuity

A private foundation can be the right fit when control, governance, and permanence are the priority. A foundation can be structured to reflect a family’s mission, involve family members in grantmaking, and create an enduring charitable endowment. It can also offer flexibility by allowing a donor to fund the foundation now while refining charitable priorities over time.

The tradeoffs are real. Foundations may be time-consuming to establish and include ongoing administering costs, with annual tax filings and detailed compliance rules. They are also subject to excise taxes on investment income and generally must meet an annual distribution requirement. Certain contributed assets, such as closely held business interests, may also raise increased complexity.

Donor-Advised Funds: Simplicity & Efficiency

A DAF is a separately identified account maintained by a sponsoring public charity. The donor contributes assets irrevocably, but the sponsor has legal control. While the donor retains advisory privileges to recommend investments and grants, those recommendations are not binding on the sponsor.

DAFs are often highly efficient from a tax perspective, particularly when contributing appreciated assets, and they eliminate many of the compliance and operational burdens associated with a private foundation. DAFs are popular because they are easy to establish, typically have lower administrative burdens and often provide more favorable charitable deduction limits. The principal downside is reduced control. You are trading convenience for governance.

Choosing the Right Fit

Simply put, choose a private foundation when you want a family institution and choose a DAF when you want streamlined giving with minimal administration. Ultimately, the “right” charitable vehicle depends on the donor’s objectives. Families seeking simplicity and tax efficiency may gravitate toward a donor-advised fund, while those focused on legacy-building, governance, and long-term family philanthropy may find a private foundation better suited for their goals.

Before establishing a charitable giving structure, individuals and families should consult with experienced tax, business, estate planning, and wealth advisory professionals to evaluate which vehicle best aligns with their overall financial and legacy goals.

For more information on this topic or to seek counsel from our Trusts & Estates practice group, please reach out to request a consultation or call us at 216-696-1422.

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The information contained in this blog post is provided for general informational purposes only and should not be construed as legal advice. Readers should consult with qualified legal counsel regarding their specific circumstances before taking any action based on the information presented.

The post Choosing the Right Vehicle for Your Charitable Legacy appeared first on McCarthy Lebit - A Cleveland/Ohio Law Firm.

Ohio is at the forefront of this growth. As of 2026, Ohio has more than 200 data centers, making it the fifth-highest state in the country. [2] As society moves toward more advanced technology requiring higher data storage, the development of data centers will continue to rise at unprecedented levels to meet that demand.

For businesses, developers, municipalities, and utility providers, data center projects can present meaningful opportunities, but they also raise practical and regulatory questions that are different from those associated with more traditional commercial or industrial development projects. The projects that move most successfully from concept to construction are typically those that recognize these issues early and address them through thoughtful planning and collaboration.

The Backbone of the Internet

Data centers are the physical manifestation of the internet. While we often think of the internet as an invisible “cloud”, it really is a tangible network of data centers. These facilities house servers, networking systems, storage devices, and the supporting infrastructure necessary to keep that equipment operating reliably. [3]

Businesses and consumers alike depend on data centers daily. Whenever you use an application on your phone, send an email, or use the internet in general, you are relying on a data center to store and process that information. Although data centers are often associated with artificial intelligence and advanced computing, they are ultimately commercial real estate projects with unique operational requirements that set them apart from more conventional developments.

Core Infrastructure Demands

Not all data centers are alike. At the smaller end of the spectrum are modular data centers which are compact, portable facilities typically serving a single business or organization. At the largest end are hyperscale data centers, which are built to support artificial intelligence development. These facilities are massive and require lots of open land (the largest hyperscale data center currently exceeds 1.6 square miles). [4]

What distinguishes today’s data centers from traditional commercial developments, however, is not size alone, it is the extraordinary infrastructure required to sustain them.

In 2023, The Department of Energy (DOE) found that data centers accounted for approximately 4.4% of all US electricity used that year. [5] These facilities require a continuous power supply to run their computing equipment and generate substantial heat, necessitating cooling systems that can consume hundreds of thousands of gallons of water a year. As a result, reliable electrical service, adequate water access, and suitable land are critical considerations that must be addressed well before construction begins. As artificial intelligence continues to scale, these infrastructure demands are only expected to grow.

Local Collaboration Often Determines Success

At the federal level, regulation is focused less on the real estate development of data center facilities and more on adjacent issues related to energy usage and utility affordability. [6] However, many of the most important decisions regarding these facilities occur at the state and local level. States often regulate utility planning, tax incentives, and in some cases, environmental requirements. Municipal governments oversee zoning, land use, site plan approval, building permits, traffic studies, stormwater management, and public hearings. It is during that local review process that developers and the community have the greatest opportunity to work together to resolve issues before they become obstacles. As a result, developers, utility providers, government officials, and residents all play an important role in determining whether a project moves forward successfully.

In Northeast Ohio, several communities have recently reconsidered how existing zoning regulations apply to data center development. In some cases, municipalities have temporarily paused project approvals while evaluating whether existing ordinances adequately account for the demands these facilities place on local infrastructure. The result is a legal environment that is evolving quickly and unevenly, yet one that remains rich with opportunity.

The Value of Experienced Legal Counsel

Unlike conventional real estate projects, data center development demands careful navigation of interconnected legal, regulatory, and infrastructure considerations. Experienced legal counsel can assess feasibility, obtain zoning variances, negotiate utility agreements, and guide clients through each stage of the approval process.

For any stakeholder evaluating a data center project, engaging experienced legal guidance early can make the difference between a project that stalls and one that moves forward with community support. By building the right team at the start of the project, developers, landowners, and local governments can better ensure that a project is responsive to local needs and positioned to support long-term community well-being.

For more information or to seek counsel from our Real Estate & Construction group, please reach out to request a consultation or call us at 216-696-1422. McCarthy Lebit would like to thank law clerk Ayishat M. Adeniran for her work in assisting with the preparation of this legal blog post for The More Report.

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[1] HVAC & Construction Research Team, Data Center Market Size, Share & Trends Analysis Report, Grand View Research (July 2026), https://www.grandviewresearch.com/industry-analysis/data-center-market-report.
[2] Ohio Off. of Consumer Counsel, Quick Facts: Data Centers in Ohio, https://www.occ.ohio.gov/factsheet/quick-facts-data-centers-ohio.
[3] Data Centers and Their Energy Consumption: Frequently Asked Questions (2026), https://www.congress.gov/crs-product/R48646.
[4] Carla D. Walker and Ian Goldsmith, From Energy Use to Air Quality, the Many Ways Data Centers Affect US Communities, (February 17, 2026), https://www.wri.org/insights/us-data-center-growth-impacts.
[5] Data Centers and Their Energy Consumption: Frequently Asked Questions (2026), https://www.congress.gov/crs-product/R48646.
[6] Data Centers and Their Energy Consumption: Frequently Asked Questions (2026), https://www.congress.gov/crs-product/R48646.

This information is provided for general informational purposes only and should not be construed as legal advice. Readers should consult with qualified legal counsel regarding their specific circumstances before taking any action based on the information presented.

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The Tax Cuts and Jobs Act of 2017 created the first federal Opportunity Zones program (“Opportunity Zones I”). In July 2025, the passage of the One Big Beautiful Bill Act made the federal Opportunity Zones program permanent (“Opportunity Zones II”). Although the structure and purpose of the Opportunity Zones are largely the same, Opportunity Zones II imposes new designation requirements and many census tracts that currently qualify as Opportunity Zones will no longer be eligible under the new program.

How Opportunity Zones Benefit Businesses

Opportunity Zones allow individuals and businesses to invest their capital gains in a Qualified Opportunity Fund. A Qualified Opportunity Fund (“Fund”) is an investment vehicle that is organized as a corporation or partnership and holds at least 90% of its assets in qualified opportunity zone property. In other words, an investor can put his or her previously realized capital gains into a Fund and the Fund will invest the money to improve property located in a designated Opportunity Zone.

If the money is used to improve or develop property in a designated Opportunity Zone and an investor holds its investment for at least ten years, the investor may be able to fully exclude the gain from their taxes when the property is sold. This creates a significant incentive to invest in distressed areas. Since the passage of the Tax Cuts and Jobs Act, these tax incentives have led to increase in real estate development and improvement projects within distressed communities and will likely do so in the future.

Designation of New Opportunity Zones

The Ohio Governor has the responsibility of nominating eligible census tracts for designation. Once the tracts are nominated, the Secretary of the U.S. Treasury will certify and designate the nominated census tracts as qualified opportunity zones. By law, the Ohio Governor will re-designate the zones every ten years with the updated final map scheduled to go into effect on January 1, 2027.   

To be considered for designation, a census tract must first be eligible. For a census tract to be considered eligible, (1) the average family income within the tract must be less than 70% of the average family income in the state or metropolitan area, or (2) one in five residents must live in poverty and the average family income cannot exceed 125% of the average family income in the state or metropolitan area.

Opportunity Zones II: What It Means for Cuyahoga County

After the federal government created Opportunity Zones I in 2017, Ohio worked with the U.S. Treasury to establish 320 Opportunity Zones, 64 of which were located in Cuyahoga County. There will only be 258 Opportunity Zones in Ohio under Opportunity Zones II (i.e., 25% of Ohio’s total qualifying low-income communities). Consequently, because Ohio will have fewer designated Opportunity Zones under Opportunity Zones II, Cuyahoga County will also see a reduction in its designated Opportunity Zones. However, once the zones go into effect, they will remain in place for ten years.

A ten-year timeframe provides certainty to investors and will allow for the distressed areas that are designated as Opportunity Zones to transform over this ten-year period. More abandoned buildings can transform into productive properties such as businesses, affordable housing, and shopping centers. Investors will have certainty knowing there is a long-term tax incentive, and communities will benefit from having the increased investment. 

How We Can Help

Real estate development and improvement projects in Opportunity Zones often involve a range of legal, tax, and financing considerations. Projects may also require resolving title issues, securing grants or financing, and negotiating or drafting agreements related to the acquisition, development, and operation of the property. Addressing these legal and transactional matters early can help support a smoother development process and reduce the risk of delays or disputes.

For more information or to seek counsel from our Real Estate & Construction group, please reach out to request a consultation or call us at 216-696-1422. McCarthy Lebit would like to thank law clerk Logan B. Kijewski for his work in assisting with the preparation of this legal blog post for The More Report.

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This information is provided for general informational purposes only and should not be construed as legal advice. Readers should consult with qualified legal counsel regarding their specific circumstances before taking any action based on the information presented.

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The Case: What Happened to Bradley Heppner?

In United States v. Heppner, Bradley Heppner faced serious federal criminal charges, including securities fraud, wire fraud, conspiracy, and falsifying corporate records. United States v. Heppner, 820 F. Supp. 3d 292, 295 (S.D.N.Y. 2026). Upon learning he was the target of a federal investigation, Heppner decided to use Claude, an AI platform developed by Anthropic, to help build his defense. Id. at 295.

Acting entirely on his own initiative, Heppner used Claude to analyze the facts of his case, draft potential defense strategies, and prepare arguments to counter the prosecution’s case. Id.

When the FBI later executed a search warrant at Heppner’s home, agents seized approximately thirty-one electronic devices and documents containing his communications with Claude, and federal prosecutors sought to review these materials. Id. Heppner argued that the conversations were off-limits under both the attorney-client privilege and work-product doctrine. Id. The Southern District of New York, however, rejected both arguments.

Why AI Conversations Lack Attorney-Client Privilege

First, AI is not an attorney. Id. at 296. Attorney-client privilege depends on a trusting human relationship, such as a professional relationship with a licensed attorney who owes fiduciary duties and is subject to discipline. Id. In Heppner, the court emphasized that no such relationship exists or could exist between an AI user and an AI platform. Id. While AI can be a valuable tool for research or organization, it lacks the professional obligations and legal authority necessary to establish a privileged relationship.

Second, the communications contained in the AI documents were not confidential. Id. at 296. Generally, users retain no substantial privacy interest in conversations they voluntarily disclose to an AI platform. Id. Anthropic’s privacy policy, for example, states that user inputs and outputs may be disclosed to third parties, including law enforcement or in connection with litigation. Id. Because users are on notice that their communications may be disclosed, the court in Heppner found that the defendant could not reasonably expect his conversations with Claude to remain private. Id. at 297

Finally, attorney-client privilege applies only to communications made for the purpose of obtaining legal advice from a licensed attorney. Id. In Heppner, the defendant argued that he used Claude for the “express purpose of talking to counsel.” Id. However, he did not communicate with Claude at the direction of counsel, and Claude itself explicitly disclaimed providing legal advice. Id. The court therefore concluded that the communications between the defendant and Claude were not privileged at the time they were made. Id. The court also rejected the argument that non-privileged communications become privileged simply because they are later shared with counsel. Id. Because the AI documents would not have been privileged in the defendant’s hands, they did not acquire protection merely because they were transferred to his attorney. Id.

Why the Court Denied Work-Product Protection

The defendant also argued that the AI documents were protected under the work product doctrine, which shields materials prepared by or at the behest of counsel in anticipation of litigation. Id. The court rejected this argument as well.

Although the defendant created the documents while facing criminal charges, he did so entirely on his own initiative. Id. In fact, defense counsel even conceded that the AI documents “were prepared by the defendant on his own volition.” Id. at 298. While counsel acknowledged that the AI documents may have influenced strategy going forward, they did not reflect counsel’s strategy at the time the defendant created them. Id. Accordingly, since the AI documents were neither prepared at the direction of counsel nor reflective of counsel’s strategy, they failed to qualify for work-product protection. Id. at 299.

Considerations for Attorneys & Law Firms

United States v. Heppner serves as a reminder that attorneys should proactively counsel clients about the risks of using AI. Because AI is so accessible, clients may unknowingly expose sensitive, damaging details to AI platforms before ever speaking to counsel. Attorneys should address AI usage during initial consultations and explain the risks of sharing information with these tools. Setting clear expectations early will safeguard client confidentiality and prevent avoidable privilege disputes in court.

Important Tips for Clients

If you are currently facing or anticipating litigation, protect yourself by keeping these guidelines in mind:

• Keep sensitive details private: Never enter confidential facts about your legal case into an AI platform.
• Do not upload lawyer communications: Never upload emails, letters, or advice from your attorney into an AI platform.
• Leave strategy to your attorney: Do not use AI to map out legal strategies.
• Remember AI’s limits: Pursuant to its policy, AI is not: (1) an attorney; (2) able to give legal advice; or (3) a platform where data entered is confidential.

Bottom Line

United States v. Heppner is one of the first rulings to define the boundaries of client AI use and legal privilege. While AI can be a valuable tool for learning general legal concepts or organizing information, it is not a substitute for legal counsel. When a matter has legal significance, it belongs in only one place: with your attorney.

For more information or to seek counsel from our Litigation group, please reach out to request a consultation or call us at 216-696-1422. McCarthy Lebit would like to thank law clerk Marlie K. Landskroner for her effort in assisting with the preparation of this legal blog post for The More Report.

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This information is provided for general informational purposes only and should not be construed as legal advice. Readers should consult with qualified legal counsel regarding their specific circumstances before taking any action based on the information presented.

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The Standards Have Changed & Your Survey Requests Should Too

The 2026 standards supersede all prior versions as of their effective date. Any new survey ordered on or after February 23, 2026, must comply with the updated requirements. That sounds straightforward, but the practical implication is that standard survey request checklists, form contracts, and vendor instructions that reference the 2021 standards are now outdated. Businesses that routinely order surveys as part of acquisitions, financings, or development projects should revisit their templates and make sure they are specifying a “2026 ALTA/NSPS Land Title Survey,” not an older version.

The Biggest Change: A New Tool for Identifying Risk

The most significant update is the addition of Table A, Item 20. When included in a survey order, this new optional item requires the surveyor to prepare a summary table directly on the face of the survey identifying potential encroachments and other significant observed conditions. That includes encroachments over boundary lines, into easements or rights-of-way, and into setback areas, as well as situations where someone is using the property or accessing an adjacent parcel without the benefit of a recorded easement.

In the past, surveyors handled encroachments inconsistently. Some noted them, some did not. Some used one form of language, others used another. Title companies and counsel often had to hunt through the survey drawing themselves to piece together a picture of potential issues. Item 20 standardizes that process and puts the surveyor’s observations front and center in a format that buyers, lenders, and title insurers can actually use.

For commercial transactions in particular, this is a meaningful development. The surveyor is typically the only neutral party who physically visits the property, so their observations matter. Item 20 creates a reliable, standardized way to capture those observations and make them available to everyone at the table.

An important note: Item 20 is optional; it will not appear on every survey automatically. Businesses and their counsel should make a deliberate decision about whether to include it. In most commercial transactions, the answer should be yes.

Greater Transparency, More Detailed Surveys

Beyond Item 20, the 2026 standards require surveyors to be more transparent across the board. When discrepancies arise between recorded information and what was actually found in the field, between measured and record distances, or in how access or boundaries are established, surveyors must now explain those discrepancies with notes directly on the survey. That includes noting any verbal statements made by landowners or occupants about title or boundary issues. This additional layer of documentation surfaces potential issues earlier, reduces surprises at closing, and gives counsel and title insurers better information to work with.

Surveyors Now Bear More Research Responsibility

The 2026 standards also shift certain research responsibilities more squarely onto the surveyor. Under the prior standards, surveyors could rely on title insurers to provide descriptions of adjoining properties. That requirement has been removed. Surveyors are now responsible for obtaining that information themselves.

At the same time, the standards make clear that when a title commitment is not available, the surveyor and insurer may need to conduct additional research depending on state law. The practical takeaway for businesses is that providing complete, current title documentation to your surveyor at the outset of a project is more important than ever. Delays in getting that information to the surveyor translate directly into delays in completing the survey.

Aerial and Remote Imagery Is Now Formally Recognized

The 2026 standards replace the prior requirement that surveys be performed “on the ground” with language allowing fieldwork to be performed using “practices generally recognized as acceptable by the surveying profession.” That opens the door to aerial imagery, satellite data, photogrammetry, and other remote sensing technologies, but with an important guardrail. The surveyor must agree with the client in writing on what imagery will be used, discuss the accuracy and limitations of that approach with the insurer, lender, and client before work begins, and disclose the details on the face of the survey. For businesses, this means faster and potentially less costly surveys in some circumstances.

Coordination Between Surveyors and Title Companies Is Now a Formal Expectation

One theme running through the 2026 updates is closer coordination between surveyors and title insurers. Surveyors are now required to notify the title insurer if they discover recorded easements that were not listed in the title materials, so the insurer can determine whether those easements are still active and should be shown on the survey. The standards also clarify the circumstances under which an easement may be considered terminated, not just through a recorded release, but through other legal mechanisms as well.

Using Surveys Responsibly Is Part of Managing Real Estate Risk

A survey is only as useful as the information you draw from it. The 2026 updates are designed to make surveys more informative, more consistent, and more transparent. That is good news for buyers, lenders, and counsel, but it also means there is more to pay attention to when a survey comes in. Businesses that treat surveys as a box to check, rather than a substantive risk management tool, may miss issues that the updated standards were specifically designed to surface.

Working with experienced real estate counsel to review your survey practices, update your standard form requests, and evaluate what you see in survey deliverables can help you get the most out of these changes, and avoid being caught off guard by them.

How We Can Help

If you have questions about how the 2026 ALTA/NSPS standards affect your real estate transactions, whether your current survey practices need to be updated, or how to structure your survey requests and vendor instructions going forward, now is a good time to address them. The standards are already in effect, and the transactions you are working on today are subject to them.

For more information, or to seek counsel from our Real Estate & Construction practice group, please reach out to request a consultation or call us at 216-696-1422.

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This information is provided for general informational purposes only and should not be construed as legal advice. Readers should consult with qualified legal counsel regarding their specific circumstances before taking any action based on the information presented.

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In the excitement of planning a wedding or securing new business, it can be easy to treat contracts as little more than administrative paperwork. In reality, a well-drafted contract serves a much more important purpose. It establishes clear expectations, defines each party’s responsibilities, outlines payment terms, and addresses what happens if circumstances change unexpectedly. For vendors, a contract helps ensure they are compensated for their services and protected from last-minute cancellations or disputes. For couples, it provides assurance that the services they are paying for will be delivered as promised and identifies the remedies available if they are not.

Whether you are a couple coordinating with a caterer or a photographer managing a growing client base, a well-drafted contract is not merely a legal formality. It is the foundation of a professionally executed event and the first line of defense when something goes wrong. When questions arise regarding performance, cancellations, refunds, scheduling conflicts, weather-related disruptions, or unforeseen emergencies, the contract often becomes the most important document in determining each party’s rights and obligations. A clear, comprehensive agreement can prevent misunderstandings before they occur and provide a roadmap for resolving disputes if they do.

For Vendors: Your Contract Is Your Business

If you operate as a wedding photographer, florist, DJ, caterer, or event planner, your client agreement is among the most consequential documents in your business. A comprehensive vendor contract should address:

Scope of Services – Define with precision what you are delivering: hours, deliverables, staffing, and backup plans. Ambiguity in this section is among the most common sources of post-event disputes.

Payment Terms – Set forth the deposit amount, payment schedule, and consequences of a returned or dishonored payment. Do not rely on informal understanding when your compensation is at stake.

Cancellation & Rescheduling – COVID exposed critical vulnerability for vendors without clear cancellation policies; many absorbed significant losses with no contractual recourse. Your contract should specify the conditions, required notice, and financial consequences for cancellation or rescheduling by either party.

Force Majeure – Account for events outside either party’s reasonable control, such as extreme weather, venue closures, or public health emergencies. In Ohio, where weather conditions can shift dramatically throughout the year, this type of clause is more than just a precautionary measure. Proactive planning can provide critical protection and help avoid costly disputes when unexpected events disrupt carefully arranged plans.

Limitation of Liability – Define the boundaries of your legal exposure. Limiting liability to the total amount paid for your services is a reasonable and widely accepted industry standard; without it, you risk exposure to claims far exceeding the contract’s value.

A handshake or an informal email exchange may seem sufficient when everyone is on good terms, but those arrangements often leave critical details undefined. Without a clear written agreement, disputes can arise over payment terms, deliverables, deadlines, cancellation rights, liability, and each party’s obligations. When expectations are not clearly documented, resolving disagreements becomes significantly more difficult and expensive.

If a dispute proceeds to litigation, a professionally drafted agreement often provides the framework needed to enforce your rights and protect your interests. Well-crafted contracts establish clear expectations, allocate risk appropriately, and address potential issues before they become costly conflicts. In many cases, the difference between recovering what you are owed and absorbing a substantial financial loss comes down to the strength and clarity of the contract itself.

For Couples: Read Carefully Before You Sign

Signing a vendor contract creates binding legal obligations. Certain provisions warrant attention before you commit:

Vague Scope Language – Insist on specifics, including hours, deliverables, and timelines, as broad language will rarely be interpreted in your favor.

One-Sided Cancellation Clauses – Some vendor contracts allow cancellation with minimal notice and little financial remedy. This is not standard practice, and it is negotiable. Seek provisions that offer balanced, meaningful recourse.

Absence of a Substitution Clause – Without one, a vendor may send an entirely different person on your wedding day. Your agreement should give you the right to be notified of and approve any substitution in advance.

Deposit Forfeiture Terms – Non-refundable deposits are an industry standard, however, the amount and precise forfeiture conditions must be clearly stated. Vague language in this area is a common source of disputes.

The Bottom Line

A contract reflects a mutual, documented understanding of each party’s rights, responsibilities, and expectations, not a lack of trust. For vendors, it helps protect your business and livelihood. For couples, it helps safeguard one of the most important and meaningful events of your lives.

If you are a vendor relying on verbal agreements or outdated contract templates, now is the time to have your agreements reviewed. If you are a couple unsure about the terms you are being asked to sign, an attorney can provide the clarity, guidance, and protection you need before making a commitment.

For more information or to seek counsel from our Business & Corporate practice group, please reach out to request a consultation or call us at 216-696-1422.

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This information is provided for general informational purposes only and should not be construed as legal advice. Readers should consult with qualified legal counsel regarding their specific circumstances before taking any action based on the information presented.

The post Wedding Vendor Contracts: Protecting Couples, Businesses, & The Big Day appeared first on McCarthy Lebit - A Cleveland/Ohio Law Firm.

Estate planning attorneys refer to the process of titling and transferring assets to the trust as “funding.” If assets are not titled properly, your trust will not function as intended. Certain property requires special attention, particularly the following:

• Newly acquired or forgotten assets
• Real estate
• Business interests
• Retirement accounts
• High-value tangible personal property

Newly Acquired & Forgotten Assets

Newly acquired and forgotten assets frequently cause funding problems. It is common for estate planning attorneys to ask their clients to complete a questionnaire or provide a financial statement to assist with preparing the plan and identifying funding needs. If an asset is forgotten or omitted from a questionnaire, it may not be transferred to the trust. As a result, that asset would be tied up in probate, costing the decedent’s estate money and his or her family time. A forgotten asset may even fail to be distributed as the decedent intends. When providing information to your estate planning attorney, be sure to do a thorough review of your assets to ensure nothing slips through the cracks.

Real Estate

Real estate funding is more complex than updating bank information or executing an assignment because it requires preparation of deeds, or other instruments, and navigating mortgages. When preparing a deed, a title search should be conducted to gather required information and identify any signers that need to execute the deed. Additionally, if a property is mortgaged, a transfer-on-death designation affidavit should be considered in lieu of a deed to avoid triggering a “due on sale” clause. It is common to see those provisions in mortgages, and they could require the mortgage to be paid in full after a transfer. Due to their technical nature, extra care should be taken when funding requires real estate transactions.

Business Interests

As many business owners have discovered, operating a business can be fast paced and unpredictable. If a business interest is not properly transferred to your trust, it may go through probate. For most assets, going through probate is a costly inconvenience. For a business, going through probate can be excruciating. There are special rules for operating a business during probate and, most importantly, day-to-day operations could be delayed. To provide the business with stability and continuity, you should share your business’s important documents with your estate planning attorney so that transferring the business to your trust follows proper protocol and complies with the formalities of your business. If you only have a partial interest in your business, this becomes even more important because you and your estate planning attorney will need to coordinate with the other owners during the transfer process.

Retirement Accounts

Retirement accounts, like IRAs and 401(k)s, deserve their own section because of the tax considerations associated with them. First off, retirement accounts should not be transferred directly to the trust. Instead, the trust should be named as a beneficiary of the accounts to minimize tax liability. Second, and it seems counterintuitive to the goals of funding, but your trust should not be named as the beneficiary of retirement accounts if you are married. Your spouse should be named the primary beneficiary of any retirement accounts, with your trust named as the contingent, backup beneficiary. Naming your spouse as the primary beneficiary provides greater tax advantages than naming your trust first.

High-Value Tangible Personal Property

During the initial funding process, tangible personal property is typically assigned to your trust, or ownership is transferred pursuant to a provision in the trust. In the event you have high-value personal property, like jewelry, artwork, or collectibles, you should provide guidance to your successor trustees as to where the items are located, a description as well as associated documentation, and, if applicable, how to access them if they are in a safe or other restricted storage location. Providing written guidance as to high-value personal property is particularly important in the event your estate plan includes provisions gifting the high-value items to specific beneficiaries.

It is important to note that your trust will not function as intended if it is not funded properly. Creating the trust document is only the first step. Funding your trust should receive special attention to ensure your assets avoid probate and reach their intended beneficiaries. Taking the time to complete this task and periodically reviewing your assets as your financial circumstances change can help ensure your estate plan works as intended.

For more information on this topic or to seek counsel from our Trusts & Estates practice group, please reach out to request a consultation or call us at 216-696-1422.

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This information is provided for general informational purposes only and should not be construed as legal advice. Readers should consult with qualified legal counsel regarding their specific circumstances before taking any action based on the information presented.

The post Understanding & Avoiding Common Trust Funding Mistakes appeared first on McCarthy Lebit - A Cleveland/Ohio Law Firm.

Background

In 2019, Congress added subsection (d) to 7508A, which granted an automatic extension for any “qualified taxpayer” in an area affected by a federally declared disaster. The extension began at “the earliest date of the incident specified in the declaration” and lasted to “the date which is 60 days after the latest incident so specified.” In 2021, Congress changed the language of subsection (d), which effectively changed the extension period to a maximum period of 60 days after the declaration was issued, not the end of the disaster itself. The 2025 amendment, and current version of the code, changed the extension time from 60 days after the declaration was issued to 120 days.

In the case of Kwong v. United States, the United States Court of Federal Claims effectively ruled that the 2019 version of section 7508A applies to all claims related to Covid-19 disasters because the 2021 amendment (and presumably the 2025 amendment) could only be applied to disasters declared after the amendment because the statute explicitly provided that it was only effective for disasters declared after the amendment was adopted.  As such, the court found that the extension period began on January 20, 2020, the start of the emergency declaration, and ended on July 10, 2023.

Implications of the Kwong Case

Under normal circumstances, taxpayers are subject to certain filing deadlines and failure to file by the applicable deadline will result in failure to file (and potentially failure to pay) penalties. The Code also imposes significant interest normally incurred from the applicable due date of the payment. The COVID disaster declaration granted an automatic extension for both filing tax returns and paying income tax. This is unique to the COVID declaration and does not normally occur in other federal disaster declarations.

This means that if a taxpayer filed a return late during the COVID disaster relief period believing the deadline was April 15^th, the taxpayer may be entitled to receive a refund of any interest and penalties paid during that period because their returns were not actually considered late as long as they were filed and any taxes were paid by July 10, 2023.

Remaining Uncertainty Around Kwong

The government appealed the Kwong decision on May 15, 2026, but as it currently stands, the relief period for qualified taxpayers to file timely refund claims may have extended to July 10, 2026. A refund claim is usually timely if the taxpayer files it within three years of the filing of a return or two years from the payment of taxes, whichever expires later. If the Kwong tolling period applies, taxpayers who filed returns or were required to file tax returns during the taxable years of 2019 through 2022, may be able to file a refund claim for any interest and penalties paid but only if the returns were filed before July 10, 2023 and the claim for refund is filed by July 10, 2026. Even though the Kwong case is currently being appealed and the case will likely not be finally resolved prior to the July 10, 2026 deadline, our recommendation is to file a protective claim for any refunds owed under these rules prior to the July 10, 2026 deadline.

There are many other legal issues to consider including whether a taxpayer is a “qualified taxpayer” entitled to extended relief, which is not addressed in this article. It is important for one to retain experienced tax counsel to navigate the refund process and to ensure one’s rights are protected.

For more information, or to seek counsel from our Taxation practice group, please reach out to request a consultation or call us at 216-696-1422. McCarthy Lebit would like to thank law clerk Logan B. Kijewski for his work in assisting with the preparation of this legal advisory for The More Report.

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This information is provided for general informational purposes only and should not be construed as legal advice. Readers should consult with qualified legal counsel regarding their specific circumstances before taking any action based on the information presented.

The post LEGAL ADVISORY: A Possible Extension to File Refunds for Taxpayers Related to the Covid Disaster appeared first on McCarthy Lebit - A Cleveland/Ohio Law Firm.