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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

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

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

Update: New York Budget Bill makes changes to estate tax law

  • Bryan Cave LLP
  • -
  • USA
  • -
  • September 9 2014

New York State’s Department of Taxation and Finance recently released a summary of the changes made to New York’s estate tax law earlier this year

It’s income tax time again . . . But don’t forget about the gift tax return

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 26 2014

It's that time of the year againtax time! Like it or not, when tax season rolls around it is time for most Americans to add "do taxes" to the

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

Administration proposes estate and gift tax changes in 2015 budget

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

Inside the Administration's recently released budget proposal are a few notable proposed changes to the estate, gift and GST taxes, including a

No fiduciary duty owed to remainder beneficiaries of revocable trust prior to grantor’s death

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 12 2012

Applying Michigan law, in Pennell v. Alverson the Arizona Court of Appeals recently came out with a well-written opinion explaining when a trustee owes fiduciary duties to the remainder beneficiaries of a revocable trust

Can a beneficiary do an end-run around an in terrorem clause by getting someone else to file a caveat?

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

Well, probably not in Georgia. If someone is behind the scenes pulling the strings to "initiate" legal proceedings, then that person - who didn't

Uniform Law Commission approves Uniform Fiduciary Access to Digital Assets Act

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 20 2014

In our previous posts, Estate Planning for Digital Assets and Bitcoins and other Hidden Assets, we discussed how to protect online assets with a