We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 193

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

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

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

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

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

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

What can happen when some but not all beneficiaries waive their interests in a trust

  • Bryan Cave LLP
  • -
  • USA
  • -
  • February 25 2013

There are reasons why trust beneficiaries may want to waive or disclaim their interests in a trust. But, if multiple class members intend or agree to

Your estate planning new year’s resolution checklist

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 15 2014

Need a New Year's resolutions to kick start 2014? Here is an idea you probably hadn't considered: review your estate planning documents. If you are

When should you look a gift horse in the mouth?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • December 3 2012

Contrary to the old saying, on occasion it does pay to look a gift horse in the mouth