Topic
Trust
1,086 published works
Wills, Trusts & Estates Prof Blog
Article on Diagnosing the GST Tax Status of a Trust
Advisors commonly overlook the generation-skipping tax (GST) when creating an estate plan.. This leaves many existing estate plans less tax-efficient than they could be. Dealing specifically with trusts, for GST…
Wills, Trusts & Estates Prof Blog
‘A Concise Restatement of Donative Transfers and Trusts’ Now Available
A Concise Restatement of Donative Transfers and Trusts is now available for purchase. This Restatement is a joint publication of the American Law Institute and West Academic Publishing. The title…
Wills, Trusts & Estates Prof Blog
I Have A Trust?
Irrevocable trusts that defer distributions to beneficiaries are commonly used to minimize estate taxes and avoid legal and financial risks. Deferring these distributions to beneficiaries has both advantages and drawbacks.…
Agricultural Law and Taxation Blog
Like-Kind Exchanges – The Related Party Rule and a Planning Opportunity
OverviewThe like-kind exchange rules of I.R.C. §1031 have restrictions that can apply when related parties are involved. One of those restrictions is a two-year rule. The rule applies when related…
Wills, Trusts & Estates Prof Blog
I’ve Got Not So Much to Give
Barry White’s son, Darryl White, is alleging that his father’s widow, Glodean White, is wasting monies left in trust on an opulent lifestyle. After his father’s death, Darryl agreed to…
Agricultural Law and Taxation Blog
Self-Employment Tax On Farming Activity Of Trusts
OverviewI.R.C. §1402(a) defines net earnings from self-employment as “the gross income derived by an individual from any trade or business carried on by such individual, less deductions allowed by this…
Florida Probate & Trust Litigation Blog
STEP’s 2017 Caribbean Conference
I recently had the pleasure of speaking at the 2017 STEP Caribbean Conference. I co-presented with Cayman Islands trust litigator Rachael Reynolds. We had fun going through the practical "what…
Wills, Trusts & Estates Prof Blog
Leading Estate Planners Advocate for All Estate Plans to Include a Trust
In Innovative Trust Designs Better Serve Inheritors [Download ETPL-17-06-03-oshins to be published in the June issue of Estate Planning], Richard A. Oshins (Oshins & Associates, LLC, Las Vegas, Nevada) and L.…
Wills, Trusts & Estates Prof Blog
Article on State Income Tax for Trusts
Terry LaBant recently published an Article entitled, Where Does Your Trust Live?: How to Minimize State Income Taxes, Tr. & Est. 20 (Apr. 2017). Provided below is an abstract of…
The Fiduciary Litigator
Recorded Webinar – A Trustee’s Use Of LLCs and Other Entity Forms To Hold Assets And Mitigate Risk
By Winstead
[caption id="attachment_963" align="alignright" width="300"] Recorded Webinar[/caption] David F. Johnson, lead writer for the Texas Fiduciary Litigator blog, discusses a trustee’s decision to use entities to hold trust assets to mitigate…