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Trust reformation was not a remedy for failing to complete an estate plan
  • Bryan Cave LLP
  • USA
  • June 24 2015

With several recent cases in which Massachusetts courts have permitted trust modification, we might have started to think that trusts would be


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


Time limit for an estate accounting
  • Bryan Cave LLP
  • USA
  • June 3 2015

Estates can be left open for a long time. Like decades long. And during that time, an executor is going to continue to owe certain fiduciary duties


Mission: possiblesaving estate taxes on life insurance
  • Bryan Cave LLP
  • USA
  • June 4 2015

The trailers for the newest installment in the Mission: Impossible franchise, Mission: Impossible Rogue Nation, are being released and, as always


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


Transfer planning with interests in private equity and hedge funds
  • Bryan Cave LLP
  • USA
  • July 16 2012

Much has been written about the potentially unique opportunities available to people to make gifts before year-end (for example, see our prior posts here and here


Trustee was authorized to convey not distribute property to estate of deceased trust beneficiary
  • Bryan Cave LLP
  • USA
  • March 19 2013

Time to get into the weeds on the scope of a trustee's powers. There are basically two sources of power for a trustee - the trust instrument and


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


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


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