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Defalcation, bankruptcy, and fiduciary litigation

Last week, the United States Supreme Court issued its opinion in Bullock v. BankChampaign, N.A., which addressed the circumstances in which a breach

Effective January 1, 2013, Illinois statute authorizes "decanting" of irrevocable trusts. What is decanting, you ask? Isn't that something you do

Almost invariably, settlors give their trustees broad powers regarding trust property. Often these broad powers include the power to convey and

In Estate of Boyar, the Supreme Court of Illinois had an opportunity to address an important question of Illinois trust law: whether the "doctrine of

Thomas and Michael Tessier allegedly bilked Frederick and Thaddeus Jakobiec and the estate of their mother, Beatrice Jacobiec, out of millions of

We've looked at a lot of cases to figure out who needs to be named as a party in trust litigation. And we've assumed that, if a party is suing to

In a trilogy of new cases decided in the last couple of months, the courts in three states have addressed the issue of whether the trustee of a

We often see trust beneficiaries sue a trustee to compel an accounting of the trust's receipts, disbursements and assets. A court should start with

Right now we are all in the peak of tax return filing season. As part of the tax return process, many tax practitioners file information returns for

Today and tomorrow, the U.S. Supreme Court will be hearing oral arguments in two cases that could change the scope of marriage in the United States