Topic
Trust
1,085 published works
Wills, Trusts & Estates Prof Blog
Importance of Public Records
In Estate of Maniglia v. Commissioner, T.C. Memo. 2005-247, the court found that the decedent, as the sole beneficiary of a trust, was the sole owner of a real estate…
Wills, Trusts & Estates Prof Blog
Trust Funding
The decedent had created a revocable trust and transferred to it the assets listed on “Schedule A” which listed an IRA and a brokerage account. Affirming the lower court, the Ohio…
Wills, Trusts & Estates Prof Blog
In Terrorem Clauses and Trusts
At death of Husband, the revocable trust created by Husband and Wife divided into an irrevocable trust funded with the applicable exclusion amount and a marital deduction trust amendable by…
Wills, Trusts & Estates Prof Blog
The Unlucky Lucky
An individual may lack the skills necessary to properly manage the trust property. This deficiency could be the result of mental or physical incompetence or a lack of experience in…
Wills, Trusts & Estates Prof Blog
Breach of Trust and Economics
Peter T. Wendel (Professor of Law, Pepperdine University School of Law), has recently published an article entitled The Evolution of the Law of Trustee's Powers and Third Party Liability for…
Wills, Trusts & Estates Prof Blog
The Standing of a Settlor
A comment by Michael R. Houston (J.D. 2005, Northwestern University School of Law) provides An Answer to the Problem of Settlor Standing in Trust Law? (Estate of Wall v. Commissioner,…
Wills, Trusts & Estates Prof Blog
Settling Lawsuits With Trusts
A recent article explores the benefits of using a trust to receive lawsuit settlement proceeds when the plaintiff is a minor or an incapacitated person. See Thomas E. Simmons (Associate,…
Wills, Trusts & Estates Prof Blog
Income v. Remainder Trust Beneficiaries
Alyssa A. Dirusso (Assistant Professor of Law, Cumberland School of Law, Samford University) and Kathleen M. Sablone (U.S. Trust) have recently posted their article entitled Statutory Techniques for Balancing the…
The New York Probate Litigation Blog
Senator Bill Frist’s Trust —Blind or Just Near-Sighted?
Thanks to professor of law Gerry W. Beyer's Wills,Trusts and Estates Prof Blog, I read a very interesting article originally published this past week in The Hill by Elana Schor…
Wills, Trusts & Estates Prof Blog
Polygamists and Trusts
The Fundamentalist Church of Jesus Christ of Latter Day Saints is reported to be the largest independent polygamist group in the United States.There has been considerable controversy regarding this group's…