{"id":13047,"date":"2025-01-05T06:00:38","date_gmt":"2025-01-05T12:00:38","guid":{"rendered":"https:\/\/legaltalktexas.hammerle.com\/?p=13047"},"modified":"2025-06-18T12:07:31","modified_gmt":"2025-06-18T17:07:31","slug":"checklist-for-2025","status":"publish","type":"post","link":"https:\/\/hammerle.com\/legaltalk\/legal-talk\/checklist-for-2025\/","title":{"rendered":"Checklist for Starting 2025: Taxes, Business, Government Programs, Medications, and You"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ignore the winds of political change swirling around you, and instead focus on keeping your own matters in order.\u00a0<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Your 2025 Legal Checklist<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">1. Review Your Will and Ancillary Documents<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decide if you need to review your will and ancillary documents such as <\/span><a href=\"https:\/\/hammerle.com\/legaltalk\/estate-planning\/5-important-steps-for-durable-power-of-attorney-agent\/\"><span style=\"font-weight: 400;\">powers of attorney<\/span><\/a><span style=\"font-weight: 400;\">. If you have had significant changes in agents, family, wealth, or residence, then you need to meet with your attorney to discuss the impact on your planning. If your documents are five or more years old, then you need to review them to make sure they have the most recent language.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. Understand the Reclassification of Hospital Status<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Check out the CMS final rule that allows you to appeal a hospital\u2019s reclassification of your hospital status from inpatient to outpatient receiving observation services. This could have real healthcare implications for you. A reclassification is a denial of hospital stay under Medicare Part A, which could negatively impact you if you need care in a skilled nursing facility (<\/span><a href=\"https:\/\/www.ecfr.gov\/current\/title-42\/chapter-IV\/subchapter-B\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">42 CFR Parts 405, 476, and 489<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3. Throw Out Your Ladders<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If you are over 70, throw out your ladders. Your balance, strength, and coordination have declined, meaning you have an increased risk of <\/span><a href=\"https:\/\/hammerle.com\/legaltalk\/legal-talk\/minimize-risks-with-falling\/\"><span style=\"font-weight: 400;\">falls<\/span><\/a><span style=\"font-weight: 400;\"> and serious injuries when you are using a ladder.\u00a0\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">4. Check Your Medications<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Check your medications against the <\/span><a href=\"https:\/\/www.nursingcenter.com\/getattachment\/Clinical-Resources\/Guideline-Summaries\/Beers-Criteria\/Guideline-Summary_Beers-criteria_2023.pdf.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Beers Criteria for Potentially Inappropriate Medication Use in Older Adults<\/span><\/a><span style=\"font-weight: 400;\">. It is a list of potentially harmful medications whose side effects, drug interactions, or adverse impact on kidneys could outweigh the benefit of taking the medication. If you find your medication on the list, then schedule an appointment to visit with your doctor to discuss.\u00a0\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5. Speak to Your Attorney About Your Irrevocable Trust<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If you have an <\/span><a href=\"https:\/\/hammerle.com\/legaltalk\/wills-trusts\/never-say-never-can-you-revoke-an-irrevocable-trust\/\"><span style=\"font-weight: 400;\">irrevocable trust<\/span><\/a><span style=\"font-weight: 400;\"> and want to modify it, check with your tax attorney or CPA first. That is because some trust modification could result in gift tax liability.\u00a0\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">6. Familiarize Yourself With Tax Regulations<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Speaking of taxes: familiarize yourself with the final regulations regarding basis consistency between an estate and the recipient of <\/span><a href=\"https:\/\/hammerle.com\/legaltalk\/estate-planning\/community-property-separate-property-deed\/\"><span style=\"font-weight: 400;\">property<\/span><\/a><span style=\"font-weight: 400;\"> from a decedent. On September 17, 2024, the IRS issued final regulations on the topic. When someone dies, the property in their estate receives a basic step-up (or, rarely, a step-down). The basis reported by the decedent\u2019s executor to the IRS must match the basis reported by the individual who inherited the property.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">7. Learn More About IRAs<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If you have inherited, or expect to inherit, an IRA or qualified retirement account, you need to know about the IRS\u2019 final regulations on the required minimum distribution rules. These apply for distribution calendar years beginning on or after January 1, 2025. Most beneficiaries subject to the 10-year rule must take their <\/span><a href=\"https:\/\/hammerle.com\/legaltalk\/estate-planning\/retirement-plans-complicated-secure-act-secure-2-0-act-not-help\/\"><span style=\"font-weight: 400;\">RMD<\/span><\/a><span style=\"font-weight: 400;\"> for 2025. They may, but are not required to, take missed RMDs for the years 2021\u20132024. The retirement account must be fully distributed within 10 years of the account owner\u2019s death.\u00a0\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">8. Check Your Non-Compete Agreement<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For those of us still working, you want to keep up with the ever-changing landscape of non-compete agreements. The Federal Trade Commission issued a final rule that blocked them, but that rule was in turn blocked by a Texas federal district court.\u00a0\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">9. Prepare for Medicaid<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Planning to qualify for Medicaid in Texas and still keep your house? Generally, a residence is not counted for means-tested benefit planning.\u00a0 But one couple tried to stretch the rules a bit too far. They used their otherwise countable assets to buy one-half of their daughter\u2019s home and then claimed the property was exempt when they applied for Medicaid. An appellate court knocked that out, ruling that an applicant must occupy the residence prior to filing his or her Medicaid application.\u00a0<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Hammerle Morris is Here to Answer Your Legal Questions<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If you or a loved one have any questions about being prepared in the new year, schedule a <\/span><a href=\"https:\/\/hammerle.com\/lewisville-attorney\/#form\"><span style=\"font-weight: 400;\">consultation<\/span><\/a><span style=\"font-weight: 400;\"> with our team of expert attorneys today.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the meantime, this list should be enough to get you started in 2025. Make it a good one!<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Virginia Hammerle is an accredited estate planner and represents clients in estate planning, probate, guardianship, and contested litigation. She may be reached at <\/span><\/i><a href=\"mailto:legaltalktexas@hammerle.com\"><i><span style=\"font-weight: 400;\">legaltalktexas@hammerle.com<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">. This blog contains general information only and does not constitute legal advice.<\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ignore the winds of political change swirling around you, and instead focus on keeping your own matters in order.\u00a0 Your 2025 Legal Checklist 1. Review Your Will and Ancillary Documents Decide if you need to review your will and ancillary documents such as powers of attorney. If you have had significant changes in agents, family, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":13048,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[21],"tags":[],"class_list":{"0":"post-13047","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-legal-talk"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Checklist for Starting 2025 | Hammerle Morris Law Firm<\/title>\n<meta name=\"description\" content=\"Start 2025 right with a legal checklist: wills, taxes, hospital status, medications, trusts, IRAs, non-competes, and Medicaid.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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