Ilene L McCauley

Ilene L. McCauley has been a member of the State Bar of Arizona since 1982. She has been certified by the Arizona Board of Legal Specialization as a Certified Specialist in Taxation since 1983. She was named “Top Estate Planning Attorney” in the Valley 2011 through 2020 and has a “superb” rating from AVVO since 2015.

Ms. McCauley is a member of Wealth Counsel. She was selected by the Tax Advisory Commission to serve an appointment on the Tax Advisory Commission of the State Bar of Arizona. She was formerly appointed to the position of Adjunct Professor at the Estate and Wealth Strategies Institute at Michigan State University and has taught advanced tax, business, and estate planning courses via the internet.

Ms. McCauley earned her BA from Binghamton University; her JD from Hofstra University School of Law; her LLM (Masters of Law in Taxation) from DePaul University School of Law and her second post-doctoral degree in Advanced Tax and Estate Planning from the Esperti-Peterson Institute.

Hofstra University

J.D.

DePaul University

LL.M. | Masters of Law in Taxation

Ilene L. McCauley Ltd.

Current

Certified Specialist in Tax Law

Arizona Board of Legal Specialization

1983

Best Probate Attorneys in Scottsdale

Expertise

2022

Top Rated Lawyer

Avvo

2022

Top Lawyers 2020

North Valley Magazine

2020

State Bar of Arizona

Member

Current

Wealth Counsel

Member

Current

Arizona

State Bar of Arizona

Since 1982

U.S. Supreme Court

Since 1991

• Credit Cards Accepted

Estate Planning

Guardianship & Conservatorship Estate Administration, Health Care Directives, Trusts, Wills

Probate

Probate Administration, Probate Litigation, Will Contests

Business Law

Business Contracts, Business Dissolution, Business Finance, Business Formation, Business Litigation, Franchising, Mergers & Acquisitions, Partnership & Shareholder Disputes

Tax Law

Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Income Taxes, International Taxes, Payroll Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Audits, Tax Planning

Q. If "Conflict Resolution" terms in a Trust are defined (arbitration) can the Trustee retain counsel and not adhere?

September 29, 2022

A: Thank you for your question. Getting to arbitration is a process, which generally requires a law suit to be filed. The language seems clear but it is not. The language is saying that a lawsuit which is governed by arbitration is generally less expensive than a full blown law suit. Both choices require lawyers, both choices require a lawsuit to be filed. The parties can then request that the matter be moved to arbitration and an arbitrator will be hired. A Trustee should retain counsel when there are questions like the ones you raise. That way it is hoped that any dispute can resolved between the parties. If not, I would recommend that you hire your own attorney to review the trust and to decide next steps.

Q. Im trying to take over my father's land it was sign over to him long ago I was wondering if I can get it

September 14, 2022

A: Thank you for your question. It is important that you know that transferring real estate under circumstances like this can be very complicated. I recommend that you work in stages. The first thing your must do is find out if your father is still the legal owner of the property. Contact a real estate agent or real estate attorney to find out. He has been gone for 4 years. Has anyone paid the property taxes? If not, the property may have been sold by the county for unpaid taxes. Secondly, assuming that the property is still in his name, what does the current deed look like? Here are the questions which must be answered. Was title in his name only, or was it owned jointly with someone else. Also, is there a beneficiary option on the deed, which allowed the property to be transferred to his beneficiary on death. If there were no joint owners or beneficiaries you must then take the 3rd step. That step is to find a probate attorney to help you to transfer title to you. The attorney may need permission from other family members before the property can be transferred.

Q. Can a Trust decide its distributions aren’t community property even when taxed as non passive K1 income & filed jointly?

May 26, 2022

A: Unfortunately, you are asking a very difficult question. The answers hinge on the documents currently in place as well as the status of the divorce. The attorney will need to see if there is premarital agreement in place. If so, that agreement may control. We also need to look at the S Corporation By-Laws, Minutes and Buy Sell Agreements which generally discuss what to do in the event of divorce. If the S Corp is an LLC, the attorney will need to see the operating agreement. Even so, rules change when a divorce is filed. If the divorce has already been filed, but not finalized, counsel for A and B should ask the Court to directly rule on your question. If the divorce has been finalized, I would recommend that you carefully review the dissolution documents for advice.