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What matters: A review of 2011 and 2012

Kramer Levin Naftalis & Frankel LLP
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USA
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April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

DOMA Update

Epstein Becker Green
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USA
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February 25 2013

The last issue of the Litigation Update discussed the emerging body of cases holding Section 3 of the Defense of Marriage Act ("DOMA"

HHH Employee Trust - settlor awarded its costs on the trustee indemnity basis

Ogier
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Jersey
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February 11 2013

Jersey's Royal Court has delivered a landmark decision on the ability of non-trustee fiduciaries to recover costs that they have incurred in

In the matter of the HHH Employee Benefit Trust: scope of disclosure obligations owed by settlors with reserved powers

Ogier
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Jersey
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July 18 2012

On 28 June 2012, Jersey's Royal Court delivered an important judgment confirming the scope of a settlor's disclosure obligations under a reserved powers trust

The U.S. Supreme Court addresses application of the fiduciary exception to the attorney-client privilege in the trust context

Haynes and Boone LLP
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USA
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July 6 2011

On June 13, 2011, the Supreme Court issued its opinion in United States v. Jicarilla Apache Nation, 564 U.S. ___ (2011), holding that the fiduciary exception to the attorney-client privilege does not apply to the United States government’s administration of Indian trusts

Madoff and private foundations: should the IRS follow the actions by the U.S. Department of Labor in pursuing fiduciaries?

Fox Rothschild LLP
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USA
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October 22 2010

On October 21, 2010 Andrew M. Harris reported on Bloomberg.com that the U.S. Department of Labor has sued four investment firms for allegedly failing to examine Madoff’s business practices before entrusting him with hundreds of millions of dollars in pension funds

Failure to take pension leads to IHT liability

DMH Stallard LLP
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United Kingdom
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August 31 2010

In a recent case, the executors of a woman's estate have been ruled to be liable for Inheritance Tax (IHT) on the value of her pension fund, after she failed to take her pension when she was terminally ill

Inheritance tax: HMRC takes a tough line on pension benefits

Nabarro LLP
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United Kingdom
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May 27 2010

The Tax Tribunal has dismissed an appeal by the executors of a deferred pensioner against liability to inheritance tax (IHT) on undrawn retirement benefits

Trustee discretion on disclosure of contents of expression of wishes letters

Norton Rose LLP
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United Kingdom
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July 23 2008

The High Court held that, although generally expression of wishes letters ought to remain confidential, trustees may use their discretion to disclose such letters if such disclosure would be in the interests of the due administration of the trust

Search results

What matters: A review of 2011 and 2012

DOMA Update

HHH Employee Trust - settlor awarded its costs on the trustee indemnity basis

In the matter of the HHH Employee Benefit Trust: scope of disclosure obligations owed by settlors with reserved powers

The U.S. Supreme Court addresses application of the fiduciary exception to the attorney-client privilege in the trust context

Madoff and private foundations: should the IRS follow the actions by the U.S. Department of Labor in pursuing fiduciaries?

Failure to take pension leads to IHT liability

Inheritance tax: HMRC takes a tough line on pension benefits

Trustee discretion on disclosure of contents of expression of wishes letters

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