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Results: 1-10 of 201

IRS rules on estate tax treatment of joint trust created in non-community property state

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 21 2014

Several non-community property states have recently enacted statutes authorizing the creation of a joint trust by spouses that would be treated as

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

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

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

Trustees and personal representatives left holding the liability bag

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 22 2012

When is a transferee of a decedent’s assets not a transferee subject to liability under 6324(a)(2) of the Code?

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

Fraud and undue influence in non-probate transfers of assets

  • Bryan Cave LLP
  • -
  • USA
  • -
  • May 21 2012

Non-probate transfers of assets can be tough to attack

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