James F. Cote, Esq.
Published in the Santa Barbara Law Journal, December 2003

We all know that death and taxes are inevitable.  But how many attorneys know their impact on child support?  The issues can be as complicated and confusing as death itself.  This article will discuss using child support obligations as a deduction for estate tax purposes.  Read More...

Help in the Hardest of Times
James F. Cote, Esq.
Published in The Family Times, Spring 2004

I have followed with painful interest the news story out of Florida about Terri Schiavo, the young woman who has been in a coma for 13 years.  Her husband wants to let her die; her parents want to keep her alive.  Lawyers, judges, the Florida State Legislature, and even Governor Jeb Bush have played parts in this sad drama.  Terri Schiavo is still alive today and the legal ending to her story is not yet known.  My interest in this story is threefold.   Read More...

What Happens to Your Law Practice When You 
(Gulp) Become Incapacitated or Die?
Santa Barbara County Bar Association Publication: Santa Barbara Lawyer
October 2010: Issue 457

James F. Cote, Esq.

We lawyers are always so busy taking care of our clients’ problems that we often can’t find the time to make our own plans.  Investment plans, business plans, vacation plans, estate plans, fire escape plans  -  the list goes on and on and on. Read More...