Uniform Trust Code News Today

Consider the following situation. Settlor owns a thousand acres of land in a domestic-asset- protection haven (DAPT state). While he is alive, he transfers in trust the land to a...

Most retirement plan sponsors know that ERISA - the federal law that imposes duties (and liability for breaching those duties) on certain individuals and entities that are defined as...

Its important to make your purpose clear in your estate planning and also include some flexibility that still limits any changes that defy your wishes.

Under the settlor’s original estate plan (revocable trust and associated pour-over will), upon settlor’s death, all settlor’s children were to receive equal beneficial interests under...

IRS changes its position in CCA 202352018.

Could re-titling an item of one’s property into joint name with the trustee of one’s revocable inter vivos trust render the pour-over will superfluous as to that item? In a good...

When the beneficiaries of a revocable inter vivos trust are not also those who could take the settlor’s probate estate, the trust needs to be funded as settlor intends while settlor is...

Oatlands Historic House in Leesburg, VA was built in 1804 and is recognized as one of the finest federal-period country estate homes in the country. The home and approximately 400...

Answers to some of advisors' most frequently asked questioned about this powerful role.

Since time immemorial in the civil-law and common-law traditions, jurisprudential context has been key when it comes to statutory interpretation. As to the civil law, Michel de...