Topic
Trust
1,086 published works
China Law Insight
证券投资类信托产品的司法实践感悟——回归合同文本
By King & Wood
从2015年证券市场大幅波动、证券业务监管强化以来，我们作为长期专注于资管争议解决的律师团队，能够非常明显的感受到私募证券投资类信托产品的纠纷越来越多，大量的证券投资类产品开始一轮接一轮的接受来自监管部门、行业协会、金融消费者权益保护机构、法院、仲裁等司法机构的检验。
Preservation | Family Wealth Protection and Planning
Supreme Court finds for trust in state income tax case
On June 21, 2019, the U.S. Supreme Court unanimously decided in favor of a taxpayer trust, finding that the state of North Carolina could not tax the trust merely because…
SALT Insights
Nothing to See Here? – Kaestner Trust Decision Leaves Many Unanswered Questions
The U.S. Supreme Court recently issued its decision in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Trust. The Court unanimously determined that the residency of in-state beneficiaries…
Wills, Trusts & Estates Prof Blog
Was the unanimous SCOTUS wrong in deciding North Carolina Department of Revenue v. Kaestner Family Trust?
On June 21, 2019, the Supreme Court of the United States decided North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust. By a 9-0 margin (7…
Agricultural Law and Taxation Blog
Wayfair Does Not Mean That a State Can Always Tax a Trust Beneficiary
OverviewLast year, the U.S. Supreme Court decided South Dakota v. Wayfair, 138 S. Ct. 2080 (2018), upholding South Dakota’s ability to collect taxes from online sales by sellers with no…
Wills, Trusts & Estates Prof Blog
Article on Trusting Marriage
Allison Anna Tait recently published an Article entitled, Trusting Marriage, Wills, Trusts, & Estates Law eJournal (2019). Provided below is an abstract of the Article.Marriage settlements are back. Complex trusts…
Wills, Trusts & Estates Prof Blog
SCOTUS Decides North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust
Earlier today, June 21, 2019, the Supreme Court of the United States decided North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust. By a 9-0 margin…
Mile High Estate Planning
What is Fair in a Second Marriage and Estate Planning?
By Blake Harris
For many couples, estate planning in a first marriage can stressful and difficult to plan out. However, in the event of a second marriage, the process becomes even more difficult.…
International Financial Law Prof Blog
Should Out-of-State Trusts Be Taxed: Debate between William Byrnes and Robert Bloink
read the debate on ThinkAdvisor here: The Supreme Court will decide if taxing out-of-state trusts is overkill or a way to keep the wealthy from dodging taxes. The US Supreme…
Wills, Trusts & Estates Prof Blog
Why Gloria Vanderbilt’s son Anderson Cooper Likely Won’t Inherit her Massive Fortune
The great-great-granddaughter of financier Cornelius Vanderbilt, Gloria Vanderbilt, died Monday at the age of 95 after a battle with stomach cancer. Though the heiress inherited a sizable trust fund from…