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Results: 11-20 of 255

2006 Frank Calandra, Jr. Irrevocable Trust v. Signature Bank Corp., 816 F. Supp. 2d 222 (S.D.N.Y. 2011)
  • McGuireWoods LLP
  • USA
  • July 26 2012

Bank holding trust accounts not liable for trustee’s breach of trust


Phyllis Sigal Carlin v. Leslie Javorek, Fla. App. LEXIS 10339 (July 14, 2010)
  • McGuireWoods LLP
  • USA
  • May 3 2011

Phyllis Carlin, as executor of her mother’s estate, was involved in a probate dispute with her sister, Leslie Javorek, over the distribution of estate assets and disclosure of their mother’s medical records


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


Hobbs et al. v. Legg Mason Investment Counsel & Trust Co., 2011 U.S. Dist. Lexis 999 (N.D. Mississippi, January 5, 2011); Hobbs et al. v. Legg Mason Investment Counsel & Trust Co., 2011 U.S. Dist. Lexis 7168 (January 25, 2011)
  • McGuireWoods LLP
  • USA
  • March 21 2012

Court refuses to dismiss claim that trustee was negligent in failing to inform beneficiaries about GST taxes owed on trust distributions, but dismissed claims that trustee had a duty to modify the trust to avoid the taxes


Portico Management Group, LLC v. Harrison, 202 Cal. App. 4th 464 (Cal. App. 3d Dist. 2011).
  • McGuireWoods LLP
  • USA
  • March 21 2012

Trust assets not subject to arbitration award where award is not against co-trustees


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


Permanent changes to the estate tax and other tax provisions
  • McGuireWoods LLP
  • USA
  • January 2 2013

On New Year's Day, Congress approved the first permanent set of estate, gift, and generation-skipping transfer (GST) tax rates and exemptions in 12 years


UK budget residential property changes to ATED CGT
  • McGuireWoods LLP
  • USA
  • March 19 2015

The Chancellor confirmed in his budget yesterday the extension of the Annual Tax on Enveloped Properties (ATED) to lower value properties, effective


Court cannot reform a trust to eliminate corporate co-trustee directly contrary to settlor’s intent and trust terms
  • McGuireWoods LLP
  • USA
  • May 30 2012

Robert Bellamy created a trust in 1982 that he also subsequently amended


By the grace of the IRS. Deferred estate tax accelerated for failure to make required payments
  • McGuireWoods LLP
  • USA
  • October 17 2013

Executors are once again on notice. The United States Tax Court reiterated its position that estate tax deferral and related benefits under