Topic
Trust
1,086 published works
California Corporate & Securities Law Blog
Is A Foreign Trust Required to File a Statement of Information?
The California General Corporation Law defines "foreign association" as a business organization organized as a trust under the laws of a foreign jurisdiction. Cal. Corp. Code § 170. For purposes of…
Wills, Trusts & Estates Prof Blog
Article: Limitation Periods and Constructive Trusts in Malaysia
Ying Khai Liew recently published an article entitled, Limitation Periods and Constructive Trusts in Malaysia, Wills, Trusts, & Estates Law ejournal (2021). Provided below is the abstract to the Article.…
North Carolina Appellate Practice Blog
Can partial summary judgment affect a substantial right?
Usually, appellate counsel can confidently say that a grant of partial summary judgment, standing alone, will not allow for an interlocutory appeal. A complete grant of summary judgment is a…
Elder Law Issues
LLCs and Trust Funding
By Robert Fleming, PLC, Fleming, Curti
For clients with some types of assets, we frequently encounter questions about LLCs and trust funding. Should your trust be a “member” of each limited liability company, or should the…
Wills, Trusts & Estates Prof Blog
The American College of Trust and Estate Counsel Elects 12 New Regents to Board of Regents
The following is from an ACTEC press released dated March 19, 2021:The American College of Trust and Estate Counsel (ACTEC) today announced that 12 new Regents were elected to its…
Trust on Trial
California Trusts Cannot Hold Title to Real Estate
A common misperception of trusts is that they are legal entities that, like corporations, can hold title to real estate and other property. A new California appellate decision, Boshernitsan v.…
Wills, Trusts & Estates Prof Blog
Article: Trust Act 2006 in Japan ～Current Basic Act on Trusts in Japan
Hiroyuki Watanbe recently published an article entitled, Trust Act 2006 in Japan ～Current Basic Act on Trusts in Japan, Wills, Trusts, & Estates Law ejournal (2021). Provided below is the…
European Union and Italian International Tax Law Blog
Foreign Trust’s Italian Protector Not Required to Report Trust’s Foreign Financial Accounts, Italy’s Tax Agency Ruled
By Marco Rossi
With its private letter ruling n. 506 of October 30, 2020 (Ruling 506_2020), the Italian Tax Agency ruled that the Italian protector of a foreign trust which holds foreign financial…
Wills, Trusts & Estates Prof Blog
Article: The Surviving Legacy of English Trust Law and Trusts in Thailand
Surutchada Reekie and Adam Reekie recently published an article entitled, The Surviving Legacy of English Trust Law and Trusts in Thailand, Wills, Trusts, & Estates Law ejournal (2021). Provided below is…
Wills, Trusts & Estates Prof Blog
Article: How to read New Zealand’s new Trust Act 2019 – (2020) 13 Journal of Equity 325
Geoff McLay recently published an article entitled, How to read New Zealand's new Trust Act 2019 - (2020) 13 Journal of Equity 325, Wills, Trusts, & Estates Law ejournal (2021). Provided…