Close this search box.

A Gift to a Married Couple is a Gift to Both of Them

Gift to a married couple

It’s not uncommon for family members to make a gift to a married couple. Usually, when a generous family member contemplates the couple, they assume that the marriage will continue. It also allows for a doubling of the annual gift tax exclusion amount (the well-known $15,000 figure). But sometimes the gift was really intended to […]

How to Handle Loans in Your Estate Plan

How to handle loans

We hear a similar story from clients all the time. Maybe you have done this: you advanced some money to one of your children, and they are (or are not) making payments on the loan. How do you want to handle loans in estate plan? There are no universal rules First off, let’s get one […]

Want to Help Loved Ones? Know the Rules

We’ve seen the headlines: hundreds of thousands of jobs lost, millions have filed for unemployment, the economy is getting slammed. Chances are, someone you know and love is suffering, too. Considering the wide-spread coronavirus damage, you may want to help ease the pain. If you find that you want to help, there are rules around […]

Gift Some of Your Success, But Do It Thoughtfully

Gift some of your success

Say you’ve had a really good year financially and want to share it with loved ones for the holidays. How wonderful! Many people don’t realize that gifting can affect them long after the property has been given away or that they can have some say in how that gift is used by the recipient. So […]

UTMA Accounts: An Easy Way to Make Gifts to Minors

The holidays are upon us, as is end-of-the-year tax planning. You’re thinking about making a gift to your granddaughter, who is 14. Wouldn’t it be nice if there was a simple way to make a gift to a minor? We have good news for you: let us explain UTMA accounts. You say UGMA, we say […]

Lawyers Continue Battle After Guardianship Dismissal

North Carolina Court of Appeals

MAY 23, 2016 VOLUME 23 NUMBER 20 It will come as no surprise to anyone who has been involved in guardianship and conservatorship proceedings: the legal fees and related costs can often spiral out of control. Though most guardianship proceedings do not cost tens of thousands of dollars, some do. In fact, the battle can […]

“Decanting” of Trust for Medicaid Patient Challenged

JANUARY 11, 2016 VOLUME 23 NUMBER 2 Jane Murray (not her real name) died in 2003. She had created a number of trusts, including two for the benefit of her daughter Dana. Jane was very worried about Dana’s future, partly because of a long history of drug and alcohol abuse. She included some strong language […]

Holiday Gifts for Older Family Members and Friends

DECEMBER 7, 2015 VOLUME 22 NUMBER 45 ‘Tis the season — the season of uncertainty about what gift to get for your grandparents, older parents or Aunt Myrtle. You want to be festive, you want to be thoughtful, and you know that another two-pound box of chocolates might not be the best idea. But what […]

Mother’s Gifts to Children Create Dispute Over Special Needs Daughter

SEPTEMBER 21, 2015 VOLUME 22 NUMBER 34 What plans should you make when you have a child receiving Supplemental Security Income (SSI) or Medicaid benefits? Should you create a special needs trust? Disinherit that child so their benefits won’t be affected? Leave their “share” of your estate to another child or children instead? We get […]

Why You Aren’t Really Limited to $14,000 in Gifts Each Year

APRIL 27, 2015 VOLUME 22 NUMBER 16 There is so much misinformation (and misunderstanding) around gift taxes, that we thought we would take a few moments and try to straighten out the confusion. Let’s start at the end: if you live in Arizona, and are not fabulously wealthy, you probably don’t actually care very much […]

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.