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Eraka Childs, Attorney

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Eraka Childs, Attorney

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Estate Planning * Probate * Asset Protection * Business * Family Dedicated Estate Planning, Probate Law, Elder Law, and Business Law Firm.

Our lawyers understand that every case is unique, and as a result, we offer effective and creative solutions that are customized in meeting your specific needs. Sometimes, you need an attorney to reach an early settlement with the opposing party. Other times, you may need a lawyer who will aggressively litigate from the beginning. We concentrate on understanding your ultimate goals and formulating the best options for achieving them, and try to bring an air of stability and calm to your emotionally stressful situation. No matter how simple or complex, our law firm understands how to assist you through this difficult time.

10/27/2026

Your estate plan should evolve with you. ⚖️

Marriage, divorce, a new child, major asset purchases, or changes in your business can all be reasons to review your estate plan. Keeping your plan updated can help ensure it continues to reflect your current circumstances and wishes.

📞 Schedule a Consultation: (346) 656-6858
🌐 www.childslawfirm.com

10/27/2026

𝗥𝗼𝘆𝗮𝗹𝘁𝘆 𝗶𝗻𝗰𝗼𝗺𝗲 𝘀𝗵𝗼𝘂𝗹𝗱 𝗯𝗲 𝘁𝗿𝗮𝗰𝗲𝗮𝗯𝗹𝗲 𝘁𝗼 𝘁𝗵𝗲 𝗶𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝘁𝗵𝗲 𝘁𝗿𝘂𝘀𝘁 𝗼𝘄𝗻𝘀.

If a dynasty trust receives a royalty interest, coordinate the ownership documents and payer records so administration reflects the completed transfer. Keep statements and supporting records that allow receipts to be matched to the relevant property. The trust's income-tax classification still affects reporting; the presence of mineral income does not make the trust tax-free. Ask how the trustee will handle changed payers, missing payments, and record updates. Administrative clarity matters when property interests and family knowledge span many years.

Your review task: How will the trustee verify that royalty payments correspond to the transferred interest? Organize the ownership instruments, payment statements, and payer correspondence for the person evaluating the issue. Aim to keep revenue records connected to the actual asset and reporting method. Record the answer and any follow-up responsibility, including information still needed, before treating the recommendation as completed or relying on it for the next transaction.

Explore the appropriate next planning step for your family at ChildsLawFirm.com.

📞 Schedule a Consultation now! +1 346-656-6858. 🏠 𝗘𝘀𝘁𝗮𝘁𝗲 𝗣𝗹𝗮𝗻𝗻𝗶𝗻𝗴: www.childslawfirm.com/estateplanningconsult

10/26/2026

What happens to your digital life? ⚖️💻

Your legacy may include more than physical property. Online accounts, digital assets, important records, and electronic information can also require thoughtful planning.

An updated estate plan can help address what matters most and provide clearer direction for the future.

📞 Schedule a Consultation: (346) 656-6858
🌐 www.childslawfirm.com

10/26/2026

𝗥𝗲𝘃𝗶𝗲𝘄 𝘁𝗵𝗲 𝗯𝗮𝘀𝗶𝘀 𝘁𝗿𝗮𝗱𝗲𝗼𝗳𝗳 𝗮𝗴𝗮𝗶𝗻 𝘄𝗵𝗲𝗻 𝗰𝗶𝗿𝗰𝘂𝗺𝘀𝘁𝗮𝗻𝗰𝗲𝘀 𝗰𝗵𝗮𝗻𝗴𝗲.

A funding choice that made sense at one value, exclusion level, or expected holding period may deserve renewed analysis after a major change. That does not mean an irrevocable transfer can simply be undone. Ask what lawful options exist under the terms and applicable rules, including any carefully drafted powers requiring specialized review. Keep the legal and tax advisers involved before attempting a swap, distribution, or modification. The objective is a defensible decision based on the current facts rather than a promise that every tax consequence can be optimized later.

Put one concrete question on the agenda: Which changed facts justify reviewing the original basis and estate-tax assumptions? Begin with updated values, basis records, and the instrument's relevant powers. Ask your advisers to help you revisit assumptions without presuming the original transfer is freely reversible. Keep any recommendation connected to its assumptions and required actions, so the people implementing the plan understand what has actually been decided and what remains open.

Contact ChildsLawFirm.com to discuss the Texas legal questions in your plan.

📞 Schedule a Consultation now! +1 346-656-6858. 🏠 𝗘𝘀𝘁𝗮𝘁𝗲 𝗣𝗹𝗮𝗻𝗻𝗶𝗻𝗴: www.childslawfirm.com/estateplanningconsult

10/25/2026

𝗔 𝘁𝗿𝘂𝘀𝘁 𝘀𝗵𝗼𝘂𝗹𝗱 𝗳𝗶𝘁 𝘁𝗵𝗲 𝗿𝗲𝘀𝗽𝗼𝗻𝘀𝗶𝗯𝗶𝗹𝗶𝘁𝘆 𝘆𝗼𝘂 𝘄𝗮𝗻𝘁 𝗶𝘁 𝘁𝗼 𝗰𝗮𝗿𝗿𝘆.

The relevant question is not whether your family is wealthy enough to use a trust. Ask whether ongoing management, a beneficiary's needs, or property administration calls for one. Compare benefits with funding and maintenance obligations. A suitable plan should be understandable to you and workable for the trustee, with other necessary documents and account arrangements coordinated around it.

Ask your attorney to explain what the trust owns, who may act, and how the terms will be administered. Probate avoidance depends on the particular assets and arrangements, while retirement accounts can require separate beneficiary planning. A revocable living trust generally leaves your own assets reachable by your own creditors. Do not assume a trust automatically produces income-tax savings or a complete liability barrier. Keep a funding and maintenance record, review new acquisitions, and ensure the trustee has practical access to appropriate information. A trust is most useful when its actual operation matches the family purpose it was designed to serve.

Discuss the specific management or beneficiary need that led you to consider a trust.

📞 Schedule a Consultation now! +1 346-656-6858

10/24/2026

𝗔 𝗺𝗮𝗿𝗿𝗶𝗲𝗱 𝗰𝗼𝘂𝗽𝗹𝗲 𝗱𝗼𝗲𝘀 𝗻𝗼𝘁 𝗵𝗮𝘃𝗲 𝗼𝗻𝗲 𝗮𝘂𝘁𝗼𝗺𝗮𝘁𝗶𝗰 $𝟯𝟬 𝗺𝗶𝗹𝗹𝗶𝗼𝗻 𝗮𝗰𝗰𝗼𝘂𝗻𝘁.

For 2026, each spouse has a $15 million basic estate-and-gift exclusion before relevant adjustments and prior use. Coordinating both spouses' planning requires attention to ownership, transfer history, and applicable elections. A joint net-worth figure does not show which spouse can transfer which property or which exclusion is available. GST exemption requires its own analysis. Ask how each spouse participates in the proposed plan and what records establish the transfers. The combined headline should never replace a spouse-by-spouse review.

Consider this question before making a commitment: Which spouse owns each proposed asset and has the exclusion available for its transfer? A useful starting point is an ownership schedule and each spouse's prior gift records. The next task is to evaluate two individual tax positions before quoting a combined amount. Have the appropriate adviser identify the facts and authority needed, rather than assuming a general description establishes the result for your family.

Save this explanation for your next estate-planning review with ChildsLawFirm.com.

📞 Schedule a Consultation now! +1 346-656-6858. ⚖️ Estate Planning: www.childslawfirm.com/estateplanningconsult

10/23/2026

No will doesn’t mean no plan. ⚖️

When someone dies without a will, Texas intestacy laws may determine how the estate is handled. Planning ahead can provide clearer direction for your loved ones and help address important decisions about your estate.

📞 Schedule an Estate Planning Consultation: (346) 656-6858
🌐 www.childslawfirm.com/estateplanningconsult

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10/23/2026

𝗧𝗲𝘅𝗮𝘀'𝘀 𝗲𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝘁𝗿𝘂𝘀𝘁 𝗳𝗿𝗮𝗺𝗲𝘄𝗼𝗿𝗸 𝗱𝗶𝗱 𝗻𝗼𝘁 𝗯𝗲𝗴𝗶𝗻 𝗶𝗻 𝟮𝟬𝟮𝟲.

Texas Property Code section 112.036 includes an extended vesting framework associated with trust effective dates on or after September 1, 2021. A reference to 2026 tax changes should not be mistaken for the date Texas adopted those duration provisions. State-law duration and federal transfer-tax exemptions address different questions. Ask your attorney to identify the effective date of the actual trust and the provision that applies. A headline about a new planning year cannot establish how long an existing arrangement may continue.

For your planning conversation, start with this question: What is your trust's effective date, and which Texas vesting rule applies to it? Bring the executed trust and any relevant amendments. Use that information to separate the Texas duration analysis from current federal tax amounts. Ask which details need confirmation before the proposed step is implemented, and keep the resulting decision with the appropriate planning records.

Discuss how this applies to your Texas estate plan at ChildsLawFirm.com. ⚖️ Estate Planning: www.childslawfirm.com/estateplanningconsult

📞 Schedule a Consultation now! +1 346-656-6858

10/22/2026

Serving as an executor comes with important legal responsibilities. ⚖️

From identifying assets and addressing debts to communicating with beneficiaries and administering the estate, an executor may have many duties to manage.

If you’ve been named an executor, understanding your responsibilities can help you navigate the probate process with greater clarity.

📞 Schedule a Probate Consultation: (346) 656-6858
🌐 www.childslawfirm.com/probateconsult

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10/22/2026

𝗧𝗿𝗮𝗻𝘀𝗳𝗲𝗿-𝘁𝗮𝘅 𝘀𝗮𝘃𝗶𝗻𝗴𝘀 𝗮𝗻𝗱 𝗯𝗮𝘀𝗶𝘀 𝗽𝗹𝗮𝗻𝗻𝗶𝗻𝗴 𝗰𝗮𝗻 𝗽𝗼𝗶𝗻𝘁 𝗶𝗻 𝗱𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝘁 𝗱𝗶𝗿𝗲𝗰𝘁𝗶𝗼𝗻𝘀.

A completed lifetime gift often carries the donor's basis under applicable rules. Property acquired from a decedent can receive different treatment under section 1014. A dynasty trust designed to keep assets outside an estate may therefore create a basis tradeoff. Ask for an analysis that considers both potential transfer tax and a later sale. The largest projected estate-tax reduction does not necessarily produce the best total result. Ownership, retained powers, asset characteristics, and family needs should be reviewed together before funding.

For your planning conversation, start with this question: What income-tax cost could accompany the intended transfer-tax benefit? Bring an asset schedule showing basis, value, and expected holding plans. Use that information to compare both sides of the tax tradeoff before choosing assets. Ask which details need confirmation before the proposed step is implemented, and keep the resulting decision with the appropriate planning records.

Discuss how this applies to your Texas estate plan at ChildsLawFirm.com. ⚖️ Estate Planning: www.childslawfirm.com/estateplanningconsult

📞 Schedule a Consultation now! +1 346-656-6858

Address

Lyric Tower, 440 Louisiana Street, Suite 900
Houston, TX
77002

Opening Hours

Monday	8am - 6am
Tuesday	8am - 6am
Wednesday	8am - 6am
Thursday	8am - 6am
Friday	8am - 6am

Telephone

+12819129128

Website

http://www.childslawfirm.com/

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