Hearing impairment occurs when there's a problem with or damage to one or more parts of the ear. Conductive hearing loss results from a problem with the outer or middle ear, including the ear canal, eardrum, or ossicles.
Probate is a legal proceeding to administer certain kinds of property (called probate property) owned by someone who has died (the decedent), to see that claims, expenses and taxes are properly paid, and to see that the remaining estate is distributed to those entitled to receive it under the terms of the decedentâs will or under Ohio law.
Legal fees and certain other professional fees for estate planning or trust administration may be deductible for federal income tax purposes in some circumstances. This article reviews the deductibility of fees for individuals (on IRS Form 1040) and for trusts (IRS Form 1041).Deductions for Individuals.owever, fees relating to estate planning may be deductible when incurred for: (1) the production or collection of income; (2) the management, conservation or maintenance of property held for the production of income; or (3) tax advice and tax planning.