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Results: 1-10 of 273

IRS postpones filing deadline for new basis reporting requirements
  • Bryan Cave LLP
  • USA
  • August 21 2015

As part of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, signed into law by President Obama on July 31, 2015


When can a trust be reformed to add remainder beneficiaries?
  • Bryan Cave LLP
  • USA
  • August 26 2015

We've looked at a lot of cases where courts have permitted trust reformation or modification. In many of these cases, trusts had been modified to


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


Limits of exculpatory clauses in trusts
  • Bryan Cave LLP
  • USA
  • August 12 2015

Many trustors want to give their trustees wide berth to administer the trust. In a lot of cases that makes sense because the trustee does not need


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


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


Trustee of revocable trust has duty only to settlor
  • Bryan Cave LLP
  • USA
  • April 24 2012

In Re: Stephen M. Gunther Revocable Living Trust, 2011 Mo. App. LEXIS 1293, October 4, 2011, is one of the first cases interpreting the duties of a trustee of a revocable trust during the settlor’s lifetime under the Uniform Trust Code


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


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


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