Topic
Trust
1,086 published works
Tax Law for the Closely Held Business
Trusts and the Corporate Lawyer
By Lou Vlahos
Corporate attorneys usually think of trusts as estate planning tools: they are the vehicles through which the owner of a business may pass along to their family a beneficial interest…
Preservation | Family Wealth Protection and Planning
Saving state income taxes on trusts
Similar to individuals, trusts normally pay federal and state income taxes. In 2018, the highest federal rate of 37 percent only applies to single individuals if they have more than…
Agricultural Law and Taxation Blog
Why Clarity In Will/Trust Language Matters
OverviewI am often asked the questions at lay-level seminars whether a person can write their own will. While the answer is “yes,” it probably isn’t the best idea. Why? One…
Wills, Trusts & Estates Prof Blog
ACTEC Foundation 2019-2020 Academic Symposium Request for Proposals
The Legal Education Committee of the American College of Trust and Estate Counsel (ACTEC) requests proposals for a $20,000 grant to host an academic symposium on trust and estate law…
Wills, Trusts & Estates Prof Blog
2018 Mary Moers Wenig Student Writing Competition
ACTEC Foundation has recently announced the start of its 2018 Mary Moers Wenig Student Writing Competition. Information about the competition is below: Description of Competition:The American College of Trust and Estate Counsel…
Florida Probate & Trust Litigation Blog
Can you “reform” an Illinois trust so it complies with Florida’s execution requirements?
If you or your attorney make a mistake when drafting your revocable trust, and there's "clear and convincing evidence" that the mistake is contrary to your testamentary intent, we've got…
Wills, Trusts & Estates Prof Blog
IRA Trusts After the Tax Cuts and Jobs Act
There are many individual taxpayers who have accumulated significant wealth in their traditional or Roth IRAs. These assets can be paid out to a particular beneficiary, or they can be…
Wills, Trusts & Estates Prof Blog
Equestrian Legacy Planning Through Trusts
For some, classic cars and family heirlooms number among their most prized possessions. For others, material goods take a backseat to their four-legged friends. Horses can serve as companions, beloved…
The Fiduciary Litigator
Court Reverses Jury Verdict And Holds That Trustor Could Not Revoke Trust
In Coyle v. Jones, two sisters fought over the whether $197,000 belonged to their mother’s estate or to a trust. No. 05-16-00876-CV, 2017 Tex. App. LEXIS 11173 (Tex. App.—Dallas November…
Agricultural Law and Taxation Blog
What’s the Charitable Deduction For Donations From a Trust?
OverviewNormally, the computation of a tax deduction for a gift to charity is simple – it’s the fair market value of the donated property limited by basis. That’s why, for…