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Supreme Court Resolves Circuit Split Over Application Of Section 546(e) To Transactions Involving Conduits
The Supreme Court's recent decision in Merit Management Group, LP v. FTI Consulting, Inc., 138 S.Ct. 883 (2018), held that transfers made by or to entities that are not "financial institutions"...
United States
31 May 2018
Governor Kasich Signs House Bill 229 To Create Ohio Family Trust Company Act
On June 14, 2016, Governor Kasich signed House Bill 229 into law. The bill, which was over two years in the making, allows an Ohio family to establish its own trust company...
United States
22 Jun 2016
Family Trust Company Legislation Passes Ohio House
On December 9, 2015, House Bill 229 was passed by the Ohio House of Representatives by a vote of 84-8.
United States
23 Dec 2015
Trusts Find Shelter From State Taxes In State Courts
In a similar case, the New Jersey Superior Court upheld a state tax court decision disallowing taxes on trust income lacking sufficient contacts with New Jersey.
United States
4 Aug 2015
Still Waiting For Guidance On Material Participation
In the Frank Aragona Trust case, the tax court disagreed with the Internal Revenue Service’s arguments that a trust was incapable of providing "personal services" to meet the material participation test under IRC § 469 (c)(7).
United States
2 Feb 2015
SEC "Common Trust Fund" Exception Narrowly Construed For Private Trust Companies
Recent years have seen a dramatic increase in the number of Private Trust Companies ("PTCs") established by wealthy families.
United States
20 Apr 2014
CRESCENT HOLDINGS: An Issue of First Impression for Partners with Capital Interests
On December 2, 2013, the United States Tax Court issued an opinion in Crescent Holdings, LLC v. Commissioner, 141 T.C. No. 15.
United States
20 Jan 2014
May I Pay Your Taxes?: Colorado Enacts A New Grantor Reimbursement Statute
Grantor trusts are a powerful tool in estate planning in part because they facilitate depletion of the grantor’s estate by the grantor’s payment of income taxes attributable to the trust.
United States
29 Aug 2013
Beware: Active Participation Of Trustee S-Corporation Shareholder Is Required – Technical Advice Memorandum 201317010
Differing points of view have arisen regarding determining the active participation of S-Corporation shareholdings held in Trust.
United States
9 Aug 2013
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