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Results: 1-10 of 313

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


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


Do you know which states are trying to tax your trust?
  • Bryan Cave LLP
  • USA
  • June 9 2014

In an environment in which states are continuously searching for methods of increasing tax revenues, a major consideration for any settlor


Federal tax consequences of trust modificationreformation: score one for the IRS
  • Bryan Cave LLP
  • USA
  • June 6 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


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


Projected Inflation-Adjusted Estate, Gift and GST Tax Exclusion Amounts for 2017 Now Available
  • Bryan Cave LLP
  • USA
  • September 22 2016

Based on the Consumer Price Index for the 12-month period ending August 31, 2016, Thompson Reuters Checkpoint has released their projected


Does a trustee’s lawyer owe a fiduciary duty to the trust beneficiaries?
  • Bryan Cave LLP
  • USA
  • May 20 2015

There is seemingly a line - at least under Florida law - that will not yet be crossed in the expanding world of third parties who purportedly owe


Where do our Presidential Candidates Stand on Estate Tax?
  • Bryan Cave LLP
  • USA
  • September 27 2016

Both presidential candidates have proposed changes to the estate tax regime. Coming as a surprise to nobody, the proposals are quite different. Mr


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


Conflict of interest warranted judicial removal of personal representative and trustee
  • Bryan Cave LLP
  • USA
  • October 31 2013

Individual trustees who must administer real property often attempt to save the trust money by personally making certain improvements, repairs, or