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Lawsuit Against the National Trust Over Preservation of Historic Home Dismissed | Troutman Pepper

Oatlands Historic House in Leesburg, VA was built in 1804 and is recognized as one of the finest federal-period country estate homes in the country. The home and approximately 400. ....

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Who Is Your Descendant: Intentional Limitations Or Broadening Of Definitions In Your Will Or Trust

Determining and defining who is an heir, issue, descendant, child or grandchild is vital to determining who will inherit your estate. ....

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Hawai'i Adopts New Uniform Trust Code: What Is It And What Does It Mean For You? - Corporate/Commercial Law

Effective January 1, 2022, Hawai‘i will join 34 other states and the District of Columbia in adopting the Uniform Trust Code ("UTC"). ....

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Domestic Trust – Does Yours Satisfy The Court Test? - Corporate/Commercial Law

Domestic Trust – Does Yours Satisfy The Court Test? - Corporate/Commercial Law
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Two States Enact Grantor Trust Reimbursement Statutes

Connecticut and Florida join Delaware, New Hampshire and New York to offer trustors a way out.
The benefits of creating a trust that qualifies for grantor trust status can be enticing for both the beneficiaries and the trustor. Because grantor trust status means the trustor will be responsible for payment of the income tax liability associated with the trust during the trustor’s lifetime, the beneficiaries are relieved of the tax burden, and the growth of trust property is enhanced. The payment of the trust’s income taxes reduces the trustor’s estate, and, because the tax payment by the trustor isn’t considered a gift, it doesn’t require any additional allocation of the trustor’s unified lifetime gift and estate exemption or generation-skipping transfer tax exemption. ....

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