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To understand and evaluate the competing approaches concerning the use of nonjudicial settlement agreements, one must look to the Code sections themselves, the legislative history behind them and the intent of the authors of the revisions to the Trust Code.
In Atty. Matthew Erskine’s article in Forbes, dated Oct. 5, 2022, several sentences from §9.27 of Loring and Rounds: A Trustee’s Handbook (2022) are quoted verbatim with due...
The Uniform Trust Code and the Restatement (Third) of Trusts both follow the presumption that trust beneficiaries should be generally kept aware of the existence of the trust, their...
In a previous ke kumu article, we introduced the newly adopted Hawaiʻi Uniform Trust Code ("UTC"), which went into effect on January 1, 2022.
The July applicable federal rate (“AFR”) for use with a sale to a defective grantor trust, self-canceling installment note (“SCIN”) or intra-family…