We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 262

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


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


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


Applying the doctrine of dependent relative revocation
  • Bryan Cave LLP
  • USA
  • May 6 2015

The name of the doctrine itself is something that could only be loved by trusts and estates lawyers: dependent relative revocation. The idea that it


Can a beneficiary do an end-run around an in terrorem clause by getting someone else to file a caveat?
  • Bryan Cave LLP
  • USA
  • January 17 2013

Well, probably not in Georgia. If someone is behind the scenes pulling the strings to "initiate" legal proceedings, then that person - who didn't


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


IRS rules on estate tax treatment of joint trust created in non-community property state
  • Bryan Cave LLP
  • USA
  • November 21 2014

Several non-community property states have recently enacted statutes authorizing the creation of a joint trust by spouses that would be treated as


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


IRS releases new draft Form 706 for 2012 decedents
  • Bryan Cave LLP
  • USA
  • August 18 2012

The IRS has released a new draft Form 706 for estates of decedents dying in 2012