Estate Planning: It’s About Your Wishes, Only Your Wishes

Family togetherness and professional collaboration are great. Most of the time. For estate planning? Proceed with caution. Or just say no. It’s common for family members and advisors to encourage estate planning. That of course is a good thing. But the planning itself should not be a group project. Group efforts are so prevalent that […]

June Review: From Politics to Very Special Pets

With July less than a week away, it’s time for our monthly edition of elder law news and developments. For the June review, there’s politics, planning, and some very, very special pets. Political Developments June 14 was World Elder Abuse Awareness Day, and President Biden issued a proclamation to  “highlight the signs of this crisis, […]

2026 Estate-Tax Sunset on the Horizon

In a little more than two-and-a-half years, it will be 2026. That’s when the historically high estate tax exemptions are scheduled to sunset to $5 million, the 2017 level, adjusted for inflation. Most think that number will be around $7 million. 2026: A Crystal Ball Would Be Nice Obviously, Congress and the president can change […]

May Review: Brace for Change, Breathe for Brains, Buy Stuff

Each month, we pause and look back at news and developments in elder law. For the May review, there’s news in the Arizona legislature and more: May Review of Arizona News The Arizona legislature is aiming to make changes in probate, which we wrote about earlier this month. Already law is the creation of a […]

Change May Be Coming to Guardian/Conservator Law

In the Arizona Legislature, the landscape can change quickly. About a month ago, we noted that Arizona’s current legislative season was a fairly quiet one for state planning and elder law purposes. Not so much anymore. Though the First Regular Session of the 56th Arizona Legislature was scheduled to wrap up April 22, lawmakers are […]

Gift to Charity via an IRA? It’s Not Always Easy


Charitable intentions and retirement accounts can be a potent estate planning combination. Traditional IRAs are funded with pretax dollars and grow tax free, but income tax comes due when the money comes out, whether during the account owner’s lifetime or after their death. Giving a charity a taxable retirement account maximizes an estate’s impact: The […]

April Review: Boomers, Trusts, and Tupac

Can you believe May is less than a week away? That means it’s time to share our April review of developments in elder law: Boomer Trends Our April review turned up several items related to the aging of the baby boomer generation: The economy. Conventional wisdom says baby boomers’ aging spells doom and gloom for […]

Succession Planning for Parents and Guardians

Parents and Guardians should have a succession plan. Most people know that a will’s primary function is to determine where their property goes when they die. For people with minor children, the will should serve another function: name a guardian if the parent dies before the child reaches the age of majority — age 18. […]

March Review: Green Book, Bees, and McMurtry’s Boots

March review

April is around the corner, so it’s time for the March review of elder law issues. At the end of each month, we like to survey the internet and share items of interest. Here’s what we found this month: Estate & Tax Planning We never pay that much attention to the president’s “Green Book” – […]

Think Twice Before Messing With Mom

A recent Arizona Court of Appeals decision has an important lesson: Think twice before messing with Mom. She might fight back, and she might win.  In Re Lindquist centers on Arizona’s vulnerable adult exploitation statute (A.R.S. § 46-456). But the more general message is one we’ve noted before: If you are a child trying to “help” […]

Robert B. Fleming


Robert Fleming is a Fellow of both the American College of Trust and Estate Counsel and the National Academy of Elder Law Attorneys. He has been certified as a Specialist in Estate and Trust Law by the State Bar of Arizona‘s Board of Legal Specialization, and he is also a Certified Elder Law Attorney by the National Elder Law Foundation. Robert has a long history of involvement in local, state and national organizations. He is most proud of his instrumental involvement in the Special Needs Alliance, the premier national organization for lawyers dealing with special needs trusts and planning.

Robert has two adult children, two young grandchildren and a wife of over fifty years. He is devoted to all of them. He is also very fond of Rosalind Franklin (his office companion corgi), and his homebound cat Muninn. He just likes people, their pets and their stories.

Elizabeth N.R. Friman


Elizabeth Noble Rollings Friman is a principal and licensed fiduciary at Fleming & Curti, PLC. Elizabeth enjoys estate planning and helping families navigate trust and probate administrations. She is passionate about the fiduciary work that she performs as a trustee, personal representative, guardian, and conservator. Elizabeth works with CPAs, financial professionals, case managers, and medical providers to tailor solutions to complex family challenges. Elizabeth is often called upon to serve as a neutral party so that families can avoid protracted legal conflict. Elizabeth relies on the expertise of her team at Fleming & Curti, and as the Firm approaches its third decade, she is proud of the culture of care and consideration that the Firm embodies. Finding workable solutions to sensitive and complex family challenges is something that Elizabeth and the Fleming & Curti team do well.

Amy F. Matheson


Amy Farrell Matheson has worked as an attorney at Fleming & Curti since 2006. A member of the Southern Arizona Estate Planning Council, she is primarily responsible for estate planning and probate matters.

Amy graduated from Wellesley College with a double major in political science and English. She is an honors graduate of Suffolk University Law School and has been admitted to practice in Arizona, Massachusetts, New York, and the District of Columbia.

Prior to joining Fleming & Curti, Amy worked for American Public Television in Boston, and with the international trade group at White & Case, LLP, in Washington, D.C.

Amy’s husband, Tom, is an astronomer at NOIRLab and the Head of Time Domain Services, whose main project is ANTARES. Sadly, this does not involve actual time travel. Amy’s twin daughters are high school students; Finn, her Irish Red and White Setter, remains a puppy at heart.

Famous people's wills

Matthew M. Mansour


Matthew is a law clerk who recently earned his law degree from the University of Arizona James E. Rogers College of Law. His undergraduate degree is in psychology from the University of California, Santa Barbara. Matthew has had a passion for advocacy in the Tucson community since his time as a law student representative in the Workers’ Rights Clinic. He also has worked in both the Pima County Attorney’s Office and the Pima County Public Defender’s Office. He enjoys playing basketball, caring for his cat, and listening to audiobooks narrated by the authors.