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Review of Income Tax Deduction Rules for Charitable Gifts
  • Bryan Cave LLP
  • USA
  • August 22 2016

People.com is reporting that Amber Heard, who received a $7 million settlement in her divorce from Johnny Depp this week, is donating the entire $7


Estate planning during and after divorce
  • Bryan Cave LLP
  • USA
  • August 17 2016

At a minimum, we recommend that our clients review their existing estate planning documents every few years, and also when big life changes are


What can your spouse reach in a divorce?
  • Bryan Cave LLP
  • USA
  • August 15 2016

In the recent decision, Pfannenstiehl v. Pfannenstiehl, the Massachusetts Judicial Supreme Court overruled the appeals court decision and concluded


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


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


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


How is an Illinois trust now like a fine wine? It can be decanted: a summary of the new Illinois decanting statute
  • Bryan Cave LLP
  • USA
  • May 16 2013

Effective January 1, 2013, Illinois statute authorizes "decanting" of irrevocable trusts. What is decanting, you ask? Isn't that something you do


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


Illinois income taxation of trusts: minimum contacts besides settlor’s residency at trust creation required
  • Bryan Cave LLP
  • USA
  • June 16 2014

Last week, we discussed the important issue that settlors, beneficiaries, and trustees of a trust should be thinking aboutDo You Know Which