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Beneficiary's Trust Interest Properly Taken for Beneficiary's Debts Under Modified Trust

USA - August 14 2017 In the Matter of Frei Irrevocable Trust dated October 29, 1996, 390 P.3d 646, is a 2017 decision by the Supreme Court of Nevada holding that a...

Kate E. Beatty, Timothy W. Dunn.


IRS Grants Limited Portability Election Relief

USA - June 16 2017 In response to a flood of IRS Private Letter Ruling requests to extend the time for making the gift and estate tax exemption portability election for...

Jeremy P. Gerch, Timothy W. Dunn.


Significant Trust Modification and Geographic Transfer Approved

USA - June 5 2017 Kentuckian John G. Stoll was, among other things, a well-regarded philanthropist and the former owner of the Lexington Herald Newspaper. When he died...

Benjamin J. Lewis.


Decanted Trusts Win IRS GST Tax Approval

USA - April 14 2017 In a departure from their previously announced position, the IRS recently ruled that trusts which were decanted into new trusts on slightly different...

Eric J. Metzger.


IRS Grants Same-Sex Married Couples Partial Gift and Estate Tax Relief

USA - March 15 2017 Earlier this year, the IRS issued Notice 2017-15 giving same-sex married couples some retroactive relief from the application of the gift, estate and...

Kate E. Beatty.