Topic
Trust
1,086 published works
European Union and Italian International Tax Law Blog
Italy’s Tax Administration Issued Final Guidance on Taxation of Trusts, Singles Out UK “Offhore” Trusts Subject to New Anti Abuse Rule
By Marco Rossi
On October 20, 2022, Italy's Tax Administration issued Circular 34/E providing final guidance on the Italian taxation of trusts. One section of the guidance discusses the new anti-abuse rule on…
European Union and Italian International Tax Law Blog
Italian Tax Administration Issued Its Final Guidance on Taxation of Trusts, Discusses Italian Gift Tax On Distributions From Foreign Trusts
By Marco Rossi
On October 20, 2022 the Italian Tax Administration issued Circular n. 34/E (Circolare Trust n. 34 del 20 ottobre 2022) providing final guidance on Italian taxation of trusts. One issue…
Wills, Trusts & Estates Prof Blog
Article: And the Heirs of His Trust Corpus: How the Fee Tail and Historical Limitations on Perpetuities Can Inform the Law of Perpetual Trusts
Liam Cronan (Boston University School of Law) recently published an article entitled, And the Heirs of His Trust Corpus: How the Fee Tail and Historical Limitations on Perpetuities Can Inform…
The New York Trusts & Estates Blog
Dorothy’s Blue Gingham Dress
By Michael Ryan
The Wizard of Oz is an icon of American movie making. Even people who refer to movies as “film” or “cinema” will acknowledge the greatness and cultural impact of Dorothy…
Wills, Trusts & Estates Prof Blog
Article: Almost Citing Slavery: Townshend v. Townshend in Wills and Trusts Casebooks
Diane Kemker (Southern University Law Center) recently published a paper entitled, Almost Citing Slavery: Townshend v. Townshend in Wills and Trusts Casebooks. Provided below is the abstract to the paper:This…
Real Lawyers Have Blogs
Leaving the Information Age, Trust, Honor, Dignity and Leadership Are Traits Legal Bloggers Should Pursue
My posts of last week following #ClioCon hit home with lawyers turned off by inauthentic “legal blogs” published by marketers, not lawyers, to garner web traffic for law firms. So…
Elder Law Issues
Trust Amendment by Email Might Be Valid
Last week we wrote about the late Anne Heche‘s emailed “will” that might be judged valid under California law. Our own article reminded us of a similar, but different, story…
Wills, Trusts & Estates Prof Blog
Personal Trust: A Fictional Novel by William R. Hunt
William Reston Hunt, a pseudonym, is a retired trust officer and attorney who worked in the trust business for a handful of different financial institutions. The administration of estates was…
Wills, Trusts & Estates Prof Blog
Article: The Restatements of Trust – Revisited
Naomi Cahn (University of Virginia School of Law), Deborah S. Gordon (Drexel University Thomas R. Kline School of Law), Allison Anna Tait (University of Richmond School of Law) recently published…
Mile High Estate Planning
Asset Protection Misconceptions
By Blake Harris
Asset protection is the use of a variety of legal solutions to make your wealth more difficult to reach in case of a future lawsuit or other legal threat. Asset…