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Results: 11-20 of 255

Kummer v. Donak, 282 Va. 301 (2011)
  • McGuireWoods LLP
  • USA
  • April 26 2012

Justine Critzer died intestate in 2006


Appellate court affirms criminal sentence for custodian and trustee who defied court order and refused to account
  • McGuireWoods LLP
  • USA
  • May 30 2012

Between 1984 and 1994, Jeffrey Whitman, a licensed Ohio attorney, established several custodial accounts for the benefit of his son, Justin, under the Uniform Gift to Minors Act (UGMA) and Uniform Transfer to Minors Act (UTMA


Court does not have personal jurisdiction over trustees and beneficiaries for environmental liability claim over in-state land held in an out-of-state trust
  • McGuireWoods LLP
  • USA
  • May 30 2012

In 1981, Marvin and Thelma Tennant, residents of Florida, purchased real property in Concord, New Hampshire


Co-trustee removed for refusal to cooperate and failure to manage trust property that caused harm to the trust
  • McGuireWoods LLP
  • USA
  • May 30 2012

John Deneny created a revocable trust for the benefit of his son, Sean, and his daughter, Barbara


Trustees owe fiduciary duties until proper resignation under the uniform trust code
  • McGuireWoods LLP
  • USA
  • May 30 2012

Dan L. Moser died in 2006 with a will designating Thomas M. Moyer III and Richard R. Hutaff as executors


New developments in estate and gift tax valuation cases
  • McGuireWoods LLP
  • USA
  • July 15 2015

A number of recent cases highlight particular issues in valuation of assets for purposes of the estate and gift tax. On July 6, 2015, the Internal


Carryover BasisGST exemption Form 8939 due January 17, 2012
  • McGuireWoods LLP
  • USA
  • January 6 2012

For the estates of decedents who died in 2010, January 17, 2012, is the due date for filing IRS Form 8939 (Allocation of Increase in Basis for Property Acquired From a Decedent) if the executor chooses to elect out of the 2010 federal estate tax into the “modified carryover basis” rules that had been applicable for 2010 before Congress enacted the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 in December 2010


Patterson v. Patterson, 2011 Utah Lexis 148 (November 1, 2011)
  • McGuireWoods LLP
  • USA
  • January 11 2012

The Utah Supreme Court reverses the trial court’s application of a common law limitation on amendment of trusts, and affirms a trust amendment by application of the Uniform Trust Code even though the issue was not properly raised in the trial court


Dewind v. JP Morgan Chase & Co., 2011 U.S. Dist. Lexis 147715 (December 22, 2011)
  • McGuireWoods LLP
  • USA
  • January 11 2012

The Georgia federal district court refused to hear beneficiary claims against a trustee for breach of duty, improper investments, and federal and state racketeering, even though some beneficiaries resided in Georgia


Maryland enacts new and modified trust code
  • McGuireWoods LLP
  • USA
  • June 17 2014

Recently, Maryland joined more than 25 other states and the District of Columbia in enacting its version of the Uniform Trust Code (UTC). The