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Proponents of estate tax still estate plan

  • Bryan Cave LLP
  • -
  • USA
  • -
  • July 14 2014

While constant attention is being given to Hillary Clinton's potential decision to run for the presidency in 2016 and the release of her latest book

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

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

Breach of fiduciary duty by successor attorney-in-fact under power of attorney

  • Bryan Cave LLP
  • -
  • USA
  • -
  • June 27 2013

An attorney-in-fact owes fiduciary duties to his or her principal when acting pursuant to a power of attorney. When an attorney-in-fact acts contrary

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

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

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

Trustee was authorized to convey not distribute property to estate of deceased trust beneficiary

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 19 2013

Time to get into the weeds on the scope of a trustee's powers. There are basically two sources of power for a trustee - the trust instrument and

Estate planning and your pets - real life "Aristocats"

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 24 2014

Recently, a man who died in Tennessee left his two cats a life interest in his estate. Upon the death of the surviving cat, the remaining estate will