An inheritance tax is one method states use to tax the transfer of wealth. Not to be confused with an estate tax, which is payable from the estate of the deceased, an inheritance tax is paid by a person who inherits from the deceased. For anyone who has received or is anticipating an inheritance, following is a short guide to West Virginia inheritance tax.

When a West Virginian dies, the deceased's property is transferred to his or her heirs through a legal process referred to as probate. After the debts of the estate are paid, the property is devised to heirs in one of two ways: (1) if the person had a Last Will and Testament (a "will"), this means the person died "testate," and the property is transferred according to the will; or (2) if the person died without a will, the decedent is said to have died "intestate." West Virginia intestate laws then control the allocation of the decedent's property. This blog will discuss what happens to property when a person dies without a will.

Unfortunately, thieves do not wear distinct uniforms. Instead, they look just like your office manager, your IT specialist and you. For an employer, catching a workplace thief is only the first half of the battle. If you are wondering how to handle employee theft after the thief is caught, read on.

Many hospitals address staffing shortages (nurses and physicians) through staffing agencies. In an attempt to provide certainty regarding staffing agency nurse liability, standard staffing contracts provide that the nurses and/or physicians (locum tenens) are employees of the staffing agency and not the hospital. The staffing agency agrees that the nurses or physicians provided shall abide by the hospital's policies and bylaws. The hospital determines the work schedules and provides all necessary equipment and supplies. The hospital and staffing agency also agree to purchase professional liability insurance and agree to terms of indemnification for the acts or omissions of their respective employees. All's well and good in the hospital professional liability shifting arrangement, right? Not necessarily.

When you need someone to handle a financial or legal matter for you, you don't have to give that person full authority or access to your information. Instead, if you live in West Virginia (WV), use a WV power of attorney form that is tailored to the situation. This allows you to get the job done without unnecessarily placing yourself or your assets at risk.

This blog focuses on specific power of attorney forms. It is the third in a series designed to help people think through issues that often arise when considering powers of attorney. The first provides an overview of WV power of attorney laws, and the second focuses on using online power of attorney forms.