Topic
Trust
1,086 published works
Wills, Trusts & Estates Prof Blog
Article on Give the People What They Want? The Onshoring of the Offshore
Lionel Smith recently published an Article entitled, Give the People What They Want? The Onshoring of the Offshore, Wills, Trusts, & Estates Law eJournal (2018). Provided below is an abstract…
Wills, Trusts & Estates Prof Blog
CLE on Flexible Trusts and Estates for Uncertain Times
The American Bar Association is holding a webinar entitled, Flexible Trusts and Estates for Uncertain Times, on August 15, 2018 at 1:oo p.m. - 2:00 p.m. A description of the…
Virgin Islands Law Blog
Revocable vs. Irrevocable Trusts: A Comparative Analysis
As you go through your estate planning process, it’s important you fully understand the options and tools available for you to accomplish your goals. For example, knowing the difference between…
Wills, Trusts & Estates Prof Blog
Unlike Some Feared, TCJA Did Not Block a Trust’s Ability to Deduct Expenses Incurred Due to Property Being Held in Trust
The passage of the Tax Cuts and Jobs Act of 2017 (TCJA) eliminated the ability of individuals to claim miscellaneous itemized deductions beginning with their 2018 income tax returns. Many…
SALT Shaker
North Carolina Supreme Court Decides in Favor of Taxpayer in Trust Nexus Dispute
By Charlie Kearns, Eversheds Sutherland SALT
The North Carolina Supreme Court recently held that the presence in the state of a trust’s beneficiary is not sufficient to establish income tax nexus for the trust. In the…
Wills, Trusts & Estates Prof Blog
Lessons to Take from Stan Lee’s Experiences
What is (allegedly) occurring to Stan Lee, the mastermind behind beloved Marvel characters such as Fantastic Four and Spiderman, is unmistakable as heartbreaking. Lee's daughter, 67-year-old J.C., is a "financially…
Business and Commercial
Amendments to the proposed Act on the Supervision of Trust Offices 2018
By Nikolai de Koning, Floortje Nagelkerke (NL)
On 5 June 2018, the Dutch Minister of Finance proposed two amendments (the Proposed Amendments) to the legislative proposal on the Act on the Supervision of Trust Offices 2018 (Wetsvoorstel…
Wills, Trusts & Estates Prof Blog
CLE on Using Trusts in Medicaid and Disability Planning
The National Business Institute is holding a conference entitled, Using Trusts in Medicaid and Disability Planning, which will be held on Wednesday, June 13, 2018 at the Ramada Plaza Portland…
Wills, Trusts & Estates Prof Blog
CLE on Trusts From A to Z
The National Business Institute is holding a conference entitled, Trusts From A to Z, on Monday, June 04, 2018, at the Best Western Plus North Haven Hotel in North Haven,…
The Fiduciary Litigator
Court Holds That Drafts Of Trust Documents Are Discoverable And Discusses The Attorney-Client Privilege
In In re Rittenmeyer, the mother of the decedent was the executor of his estate. No. 05-17-01378-CV2018 Tex. App. LEXIS 2812 (Tex. App.—Dallas April 19, 2018, original proceeding). Among other…