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Legal Topic of the Week
2013 Estate Tax Update
With most of us feeling uneasy, and perhaps experiencing a fear of heights concerning the uncertainty of the tax laws and the so-called "fiscal cliff," we anxiously awaited the end of 2012. As the holidays passed and the new year approached, Congress quickly huddled and passed the 2012 Taxpayer Relief Act ("the Act" or "the legislation") which the President has signed into law. This legislation addresses numerous tax issues, some of which have been highlighted in the national media. There are several important components of the legislation that directly impact estate planning. This article will briefly detail the key estate planning pieces of the legislation for 2013 and beyond.
 
About Woods Oviatt Gilman LLP
Since 1852, Woods Oviatt Gilman has provided advice and counsel to small to medium-sized businesses, corporations, families and individuals. Our philosophy has always been to approach our clients' legal issues with intelligence and sensitivity, and to make your experience with us as pleasant as possible.

Today, we help clients succeed in a complex and demanding legal environment. Our capabilities extend from counseling businesses to personal and family representation.

At Woods Oviatt Gilman, you'll be able to draw from the combined legal talents and resources of a top-flight legal team--one that combines knowledge and experience with compassion and creativity.
Woods Oviatt Gilman LLP
700 Crossroads Building
2 State Street
Rochester, NY 14614
(585) 987-2800
info@woodsoviattgilman.com

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Causes of falls
Slip and fall accidents can range from the superficial to the very serious. Many simple slip and fall accidents occur on wet or slippery pavements or floors, and the injuries caused can include sprains, fractures, bruising, or concussion.
If you are injured in a fall
If you're injured in a fall, a doctor should examine you as soon as possible. This is particularly important if you've received an injury to the neck or head.
Liquid or debris on the floor
Homeowners, business owners, and employers are each responsible for taking reasonable precautions to prevent accidents on their property. Failure to do so can render them liable to compensate an injured party for medical expenses, lost income, and for pain and suffering.
Parking lots and sidewalks
Property owners are responsible for taking reasonable precautions to prevent accidents. This responsibility extends throughout the owner's property, including outside walking areas and parking lots.
Property owners' liability
Property owners are responsible for taking reasonable precautions to ensure the safety of anyone on their property. Many homeowners carry liability insurance to cover any claims made by people injured on their property.
Rain, snow, and ice
All home and business owners are responsible for taking reasonable steps to prevent an accident occurring on their property. This includes taking precautions to prevent slip and fall accidents resulting from slippery paths and steps caused by rain, snow or ice.
Ramps and stairways
Ramps and stairways can cause accidents resulting in slip and fall injuries resulting in a bone fracture or a serious head injury. Homeowners are responsible for taking all reasonable steps to prevent accidents occurring on their property, including keeping stairways and ramps free from debris, ice, and snow, repairing damaged handrails, and otherwise keeping their property safe.
Rental property claims
Landlords, like other property and business owners, are responsible for taking all reasonable steps to protect their tenants from danger. In most jurisdictions, landlords are obliged to adhere to local health and safety laws.
State laws
Personal injury laws differ among the states, although most require that property, home and business owners take responsibility for maintaining a reasonable level of safety on their property or premises.
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