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Results: 11-20 of 159

Grantor retained annuity trusts (GRATs) and sales to grantor trusts

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 22 2014

A grantor retained annuity trust (GRAT) or an installment sale to a grantor trust can be useful in transmitting wealth in a tax-efficient way, and

Estate tax changes past, present and future - January 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • January 21 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the

Co-trustee removed for refusal to cooperate and failure to manage trust property that caused harm to the trust

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 30 2012

John Deneny created a revocable trust for the benefit of his son, Sean, and his daughter, Barbara

Christopher Gene Fazzi v. Norma Jean Klein, 2010 Cal. App. LEXIS 2112 (December 14, 2010)

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 5 2011

On January 29, 1987, Norma Jean Klein and her husband, Lloyd, created a joint revocable trust called the Klein Family Trust, and executed pour over wills

Hobbs et al. v. Legg Mason Investment Counsel & Trust Co., 2011 U.S. Dist. Lexis 999 (N.D. Mississippi, January 5, 2011); Hobbs et al. v. Legg Mason Investment Counsel & Trust Co., 2011 U.S. Dist. Lexis 7168 (January 25, 2011)

  • McGuireWoods LLP
  • -
  • USA
  • -
  • March 21 2012

Court refuses to dismiss claim that trustee was negligent in failing to inform beneficiaries about GST taxes owed on trust distributions, but dismissed claims that trustee had a duty to modify the trust to avoid the taxes

Recent cases of interest to fiduciaries: Part 7 Trustee liability for investment losses (Part two)

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 18 2011

Patricia Gallagher is the settlor and a beneficiary of a charitable remainder trust created on June 8, 2001, with Keybank as trustee

Gunter v. Martin, 281 Va. 642 (Va. 2011)

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 26 2012

In 2005, Donald Gunter filed an action against Robbie S. Martin individually and in her capacity as administrator of the estate of George F. Martin

Wilbourn v. Wilbourn, 2012 Miss. App. Lexis 232 (2012)

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 26 2012

Co-Trustee removed and denied compensation for actions as chairman of bank owned in part by trust

New state law developments on domestic asset protection trusts and state death taxes

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 14 2011

Twelve states currently have statutes that permit domestic asset protection trusts pursuant to which the settlor will receive spendthrift protection from creditors if certain requirements are met

Virginia enacts domestic asset protection trust legislation

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 9 2012

Virginia will become the thirteenth state to permit a settlor to establish an irrevocable trust of which the settlor is a beneficiary and receive spendthrift protection against the claims of the settlor’s creditors beginning on July 1, 2012