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Trust

1,086 published works

  1. Asset Protection Law Journal

    Living in One State and Setting Up a Trust in Another

    By Ken Laino

    Can you set up a trust in a state that you do not reside in?  The answer is yes.  You can set up a trust in a country you do…

  2. Wills, Trusts & Estates Prof Blog

    Article on the Theory of Sham

    By Gerry W. Beyer

    Alexander A. Boni-Saenz & Reid K. Weisbord recently published an Article entitled, Sham and Remedial Doctrines, 22 Trusts & Trustees (Forthcoming 2016). Provided below is an abstract of the Article:This…

  3. Legal Secrets

    A Trustee of a Revocable Trust Should Sue in his own Name (A trust is not a legal entity)

    By Michael Simkin

    A common "mistake" is a party names the "Smith Family Trust" or if a probate, "Estate of Smith" as a party.  An estate is not a legal entity, it has neither…

  4. Wills, Trusts & Estates Prof Blog

    Article on New Zealand Trust Taxation

    By Gerry W. Beyer

    Mark Brabazon recently published an Article entitled, Trust Residence, Grantor Taxation and the Settlor Regime in New Zealand, New Zealand J. Taxation L. & Policy (Forthcoming 2016). Provided below is…

  5. DuetsBlog

    Lights, Camera…Now Take Action

    By Duets Guest Blogger

    – Jason Sprenger – President, Game Changer Communications Imagine for a moment you’re back in the year 1963…the time of Mad Men, the beginning of Beatlemania, the year of the “I…

  6. Wills, Trusts & Estates Prof Blog

    Is a New Estate Planning Tool Genius or Too Risky?

    By Gerry W. Beyer

    A new technique—the beneficiary defective inheritor’s trust (BDIT)—in estate planning has the potential to turn thousands of dollars into millions. A relative would set up the trust with an amount…

  7. European Union and Italian International Tax Law Blog

    No Gift Tax Upon Gratuitous Transfers of Assets To a Trust

    By Marco Rossi

    The Regional Tax Commission of Lombardy Region (an appellate level tax court including the city and province of Milan in Northern Italy) with its ruling n. 2846/2016 issued on May…

  8. Wills, Trusts & Estates Prof Blog

    Nevada Now the Leading Jurisdiction for Trusts

    By Gerry W. Beyer

    Many people would rank Nevada as the leading jurisdiction for trusts. The opportunities found under Nevada law have prompted numerous estate planners and financial planners to situs their clients’ trusts…

  9. Wills, Trusts & Estates Prof Blog

    Article on Regulations Affecting the Deductibility of Investment Advisory Expenses

    By Gerry W. Beyer

    Domingo P. Such, III & Tina D. Milligan recently published an article entitled, Understanding the Regulations Affecting the Deductibility of Investment Advisory Expenses by Individuals, Estates and Non-Grantor Trusts, Real…

  10. Wills, Trusts & Estates Prof Blog

    Article on Terminating or Modifying Irrevocable Trusts

    By Gerry W. Beyer

    Bradley E.S. Fogel recently published an article entitled, Terminating or Modifying Irrevocable Trusts by Consent of the Beneficiaries – A Proposal to Respect the Primacy of the Settlor’s Intent, Real…