Search results for Trusts

A Primer on Trusts

Trusts Without Borders

Building a more durable framework for the future.

Best Banks for Trust Accounts: Protect Your Assets In a Trust

They say you can't take it all with you when you die—but a trust account lets you control exactly where it goes. The problem? Most banks make trust accounts unnecessarily complicat...

Is it a true trust if settlor has reserved a right to revoke it?

Classic equity doctrine. By the 1940s, it was settled law that a funded revocable inter vivos trust with multiple beneficiaries was a true trust. See Nat’l Shawmut Bnk v. Joy, 53 N...

So, You’re a Trustee…Now What Do You Do? (And Who Can You Call for Help?)

The role of Trustee is multifaceted.  A Trustee acts as an administrative professional, tax preparer, asset manager, trusted family advisor, banker, and sometimes family referee –...

Democrats Unveil the Fair Trusts for Fiscal Responsibility Act

The new bill targets high-value trusts.

Planning With Parts, Portions and Possibilities

Fortify trusts for flexibility.

What Families Should Know About Credit Shelter Trusts and Estate Taxes

Understand what families should know about credit shelter trusts and estate taxes to protect your wealth and secure your legacy. What Families Should Know About Credit Shelter Trus...

New Bill Proposes Annual Withholding Tax on Trusts with Assets Exceeding $50M

On May 12, 2026, a Bill entitled the “Fair Trusts for Fiscal Responsibility Act” was introduced in the Senate by Sen. Patty Murray and co-led by Sen. Ron Wyden. The proposed legisl...

Community Property Opt-In Trusts

Re-creating the full basis step-up in common law states.

Why Having a Trust Is Not Enough for Illinois Families

Many Illinois families feel a sense of relief after signing their will or trust. The paperwork is done and the plan is in place. But in 2026, one of the most common problems estate...

A Modern Trustee’s Guide to Private Market Participation

Benefits and considerations.

PIL alleges violation of trusteeship norms in Sir Ratan Tata Trust

Provisions of Section 30A of Maharashtra Public Trusts Act, 1950, violated, says PIL

Talking Trusts & Estates for Advisors: Planning With Spousal Lifetime Access Trusts

Bryn Mawr Trust's Jamie Hopkins breaks down the complex giving strategy known as SLATs.

Traps for Transfer on Death Property

How a deceivingly simple estate-planning tool can leave beneficiaries exposed.

Brave new world for trusts as investors get a chance to bet on the technology of the future: RUTH SUNDERLAND

Scottish Mortgage is a powerful example of why investment trusts exist and why they are such a valuable part of the UK stock market.

Tips From the Pros: Your Annual Exclusion Could Be An Illusion

Charles A. Redd explains why gifts in trust and gifts of certain types of assets can be problematic.

Life Insurance Planning With SLATs

These trusts offer clients the best of both worlds.

Asset Protection Trust Can’t Shield Real Property in Other States

A California court rules that the IRS can access real estate in self-settled trusts, highlighting the limits of asset protection for taxpayers.

Trust Fund Doctrine-Tax-Claim of Right Doctrine

Hyatt Hotels Corporation operated a guest loyalty program financed by contributions from both company and independently owned Hyatt-branded hotels. The post Trust Fund Doctrine-Tax...

Fiduciary malpractice in the coordinated drafting of trust instruments for married couples: When equity’s restitution fo...

The lawyer-agent owes an equity-based fiduciary duty of undivided loyalty to the client-principal. Incidents of that overarching duty are the sub-duties of confidentiality and full...

Tata Trusts initiate process to scrap restrictive clauses in Bai Hirabai Trust deed

In a statement issued on Sunday, the trustees emphasised that the original 1916 codicil did not impose any restrictions based on ethnicity, race or religion

Avoid these pitfalls with generation-skipping and dynasty trusts

Even if they must refer wealth families to a tax professional for a generation-skipping or dynasty trust, financial advisors can play a valuable role.

Avoid these pitfalls with generation-skipping and dynasty trusts

Even if they must refer wealth families to a tax professional for a generation-skipping or dynasty trust, financial advisors can play a valuable role.