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Results: 1-10 of 190

Arizona adopts fiduciary exception to attorney-client privilege

  • Bryan Cave LLP
  • -
  • USA
  • -
  • September 11 2014

When a trustee gets legal advice, can the trustee shield from the trust beneficiaries the communications between the trustee and the lawyers? That's

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

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

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

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

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

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 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

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

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