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IRS posts final Form 8960 instructions for Net Investment Income Tax

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 4 2014

The Internal Revenue Service has posted final instructions to Form 8960, Net Investment Income TaxIndividuals, Estates, and Trusts, to its

Nevada trustees not permitted to disinherit trust beneficiaries for alleged violation of no-contest clause

  • Bryan Cave LLP
  • -
  • USA
  • -
  • February 27 2014

No-contest clauses can give trustees a great amount of power. Obviously, it is a power that the grantor wants the trustee to wield - in appropriate

Express language of trust instrument prevented plaintiff from making certain claims against trustee

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 6 2014

The words within the four corners of a trust instrument mean something. In Harvill v. Harvill, a federal case from Tennessee that we've previously

Federal tax consequences of trust modificationreformation: score one for the taxpayer

  • Bryan Cave LLP
  • -
  • USA
  • -
  • June 13 2013

When is a modification or reformation of an irrevocable trust given effect for Federal tax purposes? In each of two recent private letter rulings

California Appellate Court rules that trust arbitration provision was unenforceable

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 25 2014

Let’s start with the provision. In 2011, Frances amended her 2001 trust to give a greater portion of the property to one of her daughters and to add

Can a breach of fiduciary duty land a fiduciary in jail?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 21 2013

We spend a lot of time here looking at civil cases involving corporate and individual fiduciaries. That doesn't mean that the wrongful acts

Trustee did not breach fiduciary duty by favoring one beneficiary in distributions and investments

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 17 2013

The words in a trust instrument mean something. So, too, does the absence of words in the trust instrument. Therefore, when in a trust instrument a

Illinois Supreme Court finds Cook Islands spendthrift trust void as to creditors under common law

  • Bryan Cave LLP
  • -
  • USA
  • -
  • June 26 2013

In a case of first impression, the Illinois Supreme Court has ruled in Rush University Medical Center v. Sessions, 2012 WL 4127261 (Ill., Sept. 20

Transfer planning with interests in private equity and hedge funds

  • Bryan Cave LLP
  • -
  • USA
  • -
  • July 16 2012

Much has been written about the potentially unique opportunities available to people to make gifts before year-end (for example, see our prior posts here and here

Washington court finds Alaska self-settled asset protection trust subject to Washington Uniform Fraudulent Transfer Act

  • Bryan Cave LLP
  • -
  • USA
  • -
  • June 28 2013

The Bankruptcy Court for the Western District of Washington has now joined other states in invalidating transfers to a self-settled trust on a