Trustees are often given discretion over the circumstances under which a distribution may be made from a trust to a ...

This ascertainable standard is frequently used by estate planners to determine how and when a trustee may make distributions, ...

A beneficiary is someone who receives a financial asset that was once owned by someone else. Choosing beneficiaries helps ...

A CRUT works by distributing a fixed percentage of the trust's value to beneficiaries annually, which can vary based on the ...

When planning your estate, you should understand different trust options available, such as testamentary trusts and living ...

Their fiduciary duty requires them to prioritize the interests of the beneficiaries over their own, emphasizing ethical decision-making. Communication is another key responsibility for trustees.

An important estate planning decision that you could face when setting up a living trust is choosing a trustee or trustees to ...

Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - ...

Two solicitors and a former tax inspector disregarded the interests of the beneficiaries in a number of transactions.

A flexible irrevocable trust can minimize taxes on capital gains, ordinary income, estate tax and property tax.

I want to have a plan in place to make sure my daughter is taken care of if I die, so I'm making setting up a trust a ...