Topic
Trust
1,086 published works
Wills, Trusts & Estates Prof Blog
Article on Intervention to Prevent Abuse of Trust Structures [New Zealand]
Nicola Peart published an Article entitled, Intervention to Prevent Abuse of Trust Structures, Wills, Trusts, & Estates Law eJournal (2010). Provided below is an abstract of the Article.Trusts are very…
Wills, Trusts & Estates Prof Blog
High Court Should Affirm Kaestner State Trust Tax Case
North Carolina’s Supreme Court held that the state cannot tax the income of a trust created and administered outside of North Carolina, even though the trust’s beneficiaries reside in North…
Wills, Trusts & Estates Prof Blog
Why a Trust Is a Great Estate-Planning Tool — Even if You’re Not Rich
An essential element of estate planning for professionals is to avoid probate and taxes for their clients. These problems and others can be avoided by setting up a trust. Though…
Wills, Trusts & Estates Prof Blog
Are You Giving Your Heirs an Unanticipated Tax Bill?
The changes brought by the 2017 Tax Act made it so that many clients did not have to worry about the estate tax as the exemption was dramatically increased. However,…
Wills, Trusts & Estates Prof Blog
Trusts Remain Out of Favour with Wealthy Families [UK]
In the United Kingdom, advisors warn that wealthy families are steering away from trusts due to increased tax rates and concerns about privacy. The number of trusts that are being…
Wills, Trusts & Estates Prof Blog
Article on Trusts and QBI: The New 199A Applied
Abigail E. O'Connor recently published an Article entitled, Trusts and QBI: The New 199A Applied, 11 Tex. Tech Est. Plan. Com. Prop. L.J. 107-136 (2018). Provided below is the introduction…
Wills, Trusts & Estates Prof Blog
CLE on Decanting Trusts: Possibilities, Pitfalls, Tax Consequences, and Fiduciary Duties
The American Law Institute is holding a webcast entitled, Decanting Trusts: Possibilities, Pitfalls, Tax Consequences, and Fiduciary Duties, on Wednesday, March 13, 2019. Details of this presentation are not yet…
SCOV Law
Devises Divested
Umm, a different kind of vested. Collins v. Collins, 2017 VT 70By Andrew DelaneyYou might notice this case is over a year old. It happens we have a backlog. We…
Wills, Trusts & Estates Prof Blog
$80 Billion Locked in a Golden Cage in Austria May Be Freed
Austria allowed families a tax-friendly way to transfer wealth and keep things together in 1993 to keep capital within the country. Toda, however, the trusts have outlived their usefulness, and…
The Fiduciary Litigator
Court Discusses Diversity of Citizenship Jurisdiction Where A Trustee Removed The Case
In Thunder Patch II, LLC v. JPMorgan Chase Bank, N.A., plaintiffs filed suit against a trustee in state court seeking a declaration regarding the enforceability of a mineral lease, and…