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Trust

1,085 published works

  1. European Union and Italian International Tax Law Blog

    Italy’s New Look-Through Rule Bites: Trust’s Sale of Foreign Italian-Real Estate- Holding Company’s Shares Taxable in Italy (Ruling 175/2025)

    By Marco Rossi

    Italy’s New Look-Through Rule Hits Trust’s Share Sale In Ruling No. 175/2025, the Italian Revenue Agency confirmed that the “immovable-property-rich” look-through rule under Article 23(1-bis) TUIR—introduced in the 2023 budget…

  2. Elder Law Issues

    Per Stirpes, Per Capita and By Representation

    By Jordan Young

    One of the big questions your estate plan seeks to answer is this: “who should receive your assets when you die?” We call the person receiving a “beneficiary” of a…

  3. Wills, Trusts & Estates Prof Blog

    Wills, Trusts, and Estates: A Primer

    By Gerry W. Beyer

    Prof. Danaya C. Wright's (University of Florida, Levin College of Law) law school text, Wills, Trusts, and Estates: A Primer was recently published. Here is the publisher's description of the…

  4. Wills, Trusts & Estates Prof Blog

    Wills, Trusts, and Estates: A Primer

    By Gerry W. Beyer

    Prof. Danaya C. Wright's (University of Florida, Levin College of Law) law school text, Wills, Trusts, and Estates: A Primer was recently published. Here is the publisher's description of the book:Everyone…

  5. GT Amsterdam Law Blog

    Ultimate Beneficial Owner (UBO) Register: Registration and Maintenance (The Netherlands)

    By Hans Urlus, Maquina Lamé, Rabia Simsek

    Hans Urlus, Maquina Lamé and Rabia Simsek authored this Practice Note that explains the requirements for Dutch entities and trusts to register and maintain information on their Ultimate Beneficial Owners…

  6. Wills, Trusts & Estates Prof Blog

    Liechtenstein hit by Russia-linked ‘zombie trust’ crisis

    By Gerry W. Beyer

    Liechtenstein is facing a crisis involving hundreds of “zombie trusts,” financial entities that are legally still active but have no one managing them. These trusts, many linked to wealthy Russians,…

  7. The Right Coast

    What Happens Next

    By Thomas A. Smith

    We returned, again and again, to the deeper question: if power no longer recognizes truth, what holds a civilization together? We have a crisis of science and a crisis of…

  8. Mile High Estate Planning

    Does an LLC Protect Personal Assets? What You Need to Know

    By Blake Harris

    Quick Summary  Does an LLC protect personal assets? The answer is yes, but with significant limits. This article explains what an LLC protects, where it falls short, and how stronger…

  9. Wills, Trusts & Estates Prof Blog

    Jimmy Buffett’s estate battle continues as 2 lawsuits are filed

    By Gerry W. Beyer

    Jimmy Buffett’s multi-million dollar estate is now included in two opposing lawsuits, according to reports.Buffett’s widow, Jane Buffett, and his financial adviser, Richard Mozenter, are arguing over who has control…

  10. Berk Law Group Blog

    How to Spot Red Flags in Arizona Estate Documents: A Guide for Heirs and Beneficiaries

    By Kent Berk

    Estate planning documents such as wills, trusts, and powers of attorney are vital tools for clearly outlining asset distribution and managing financial affairs in Arizona. However, ambiguities or irregularities in…