News & Views

Starting in 2019, alimony payments will no longer be deductible by the payor or included in the recipient’s taxable income. The Tax Cuts and Jobs Act is the first significant tax reform effort by Congress in more than...

Frazer Ryan senior partner T.J. Ryan has been elected as a Fellow of the American College of Trust and Estate Counsel (ACTEC). Only 33 active Arizona lawyers have earned this honor. Further, T.J. and his father, firm...

Property taxes are not always a high priority for buyers and owners of hotels, and that can be a very costly mistake. Hotels are generally recognized as one of the highest taxed real estate assets. A property’s return on...

On July 14, 2017, a three-judge panel of the U.S. Court of Appeals for the Ninth Circuit ruled, in Lazar v. Kroncke (Case No. 15-15078), that: federal law does not preempt Arizona’s revocation-on-divorce (ROD) statute;...

In its decision, the U.S. Ninth Circuit Court of Appeals affirmed the strength and reach of Arizona’s revocation-on-divorce statute. Lazar v. Kroncke. Read the Opinion | Read a Summary | View T.J. Ryan’s Oral...