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Oregon Senate Bill 1511, which would effectively raise the current $1,000,000 threshold for the Oregon estate tax to $2,500,000 and raise marginal rates across the board (with a very substantial increase on rates between $2,500,000 and $3,000,000), has passed the Oregon Senate and is currently in the Oregon House Committee on Revenue with a few […]
Happy New Year Central Oregon! As we begin 2026, it’s a good time to review filing and exclusion thresholds. The federal estate tax filing threshold has once again risen, to $15,000,000 in 2026. Estates of values above that amount may be subject to federal estate tax of up to 40% upon your death and the […]
Have you received an email from your favorite charity lately? Many non-profit organizations recognize August as “National Make a Will Month” to promote legacy gifts. Whatever the motivation, as the summer winds down, it’s a great time to make sure your estate plan is up to date, including double-checking beneficiaries and verifying you have the […]
Public Law No. 119-21 (H.R.1, 119th Cong.) § 70106 will increase the federal estate and gift tax lifetime exemption amount to $15,000,000 in 2026. While this lofty exemption may seem aspirational at best for typical families, the change is a good reminder to consider how estate taxes generally may impact your family. While the federal […]
We wish all Central Oregonians a happy and safe Independence Day! Our office will be closed July 3rd and 4th to allow our staff to enjoy the holiday with their families. In the meantime, feel free to leave us a message. We look forward to assisting you with your estate planning needs upon our return […]
For many people, charitable gifts are an important part of their estate plan. Whether as a planned specific gift or as a backup beneficiary, naming a charitable organization in your estate plan can be an excellent way to continue your contributions to a cause you care about and leave a lasting legacy. When planning legacy […]
Graduation ceremonies are taking place across Central Oregon this week. Bartholomew Law LLC would like to extend our congratulations to the many accomplished graduates embarking on their next adventure. From our many high schools to OSU–Cascades and COCC, our community is enriched by these students’ achievements and the tireless work of the educators and parents […]
What would happen if you became completely incapacitated? Who would care for you? Who would manage your finances? In many cases, a Power of Attorney could be useful, but in some situations a court might need to legally appoint a person or persons to be your conservator and/or guardian. A conservator is someone who is […]
Who would care for your children if something were to happen to you before they are adults? If you were to pass away or become permanently incapacitated while your child is still underage, a court would need to appoint someone as legal guardian and conservator. Guardians and conservators are related but different roles—a guardian is […]
Have you considered who would manage your estate if you became incapacitated or were otherwise unable to manage your assets? Many everyday tasks, such as visiting the bank or paying a bill, require you to use your personal financial authority. A bank generally won’t let someone transact on your behalf, in most cases not even […]
