United States: Trusts

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Administration Of Irrevocable Life Insurance Trusts

This memorandum is designed to outline some of the basic administrative steps to be followed by the Trustee of an irrevocable life insurance trust (hereinafter referred to as an "ILIT" or the "Trust").

United States Family

WD

Wiggin & Dana

Remainder Beneficiaries Of A Revocable Trust May Lack Standing To Seek A Trust Accounting For The Period Prior To The Grantor's Death

When representing fiduciaries in litigation that estate and trust beneficiaries commence, my Farrell Fritz, P.C. colleagues and I seek to limit the fiduciaries' exposure to liability.

United States Family

FF

Farrell Fritz, P.C.

Tax Changes And Planning Opportunities For 2026

As 2025 comes to a close, it presents a timely opportunity to review recent legislative developments and explore new planning opportunities that could enhance your estate planning...

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

How California Is Fine-Tuning Trust And Estate Administration

Private Client Services Associate Jacob Phillips authored an article for Wealth Management discussing two trust and estate related laws recently passed in California...

United States Family

GG

Greenberg Glusker Fields Claman & Machtinger

Private Client Services 2025 Year-End Advisory

United States Tax

WD

Wiggin & Dana

Panama Private Interest Foundations: Structure And US Tax Classification

United States Tax

GGI Global Alliance

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

United States Commercial

GGI Global Alliance

Trustee Distribution Discretion: Lessons From Litigation

United States Commercial

GGI Global Alliance

Courts Weigh Priming Liens, Lender Protection

United States Insolvency

PC

Pryor Cashman LLP

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

2025 – 2026 Planning Priorities

United States Family

KM

Katten Muchin Rosenman LLP

IRS Issues Safe Harbor Allowing Investment Trusts To Stake Digital Assets Without Losing Favorable Tax Status

United States Tax

LL

Liskow & Lewis

APAC Monthly Private Wealth Legal Developments – October 2025

Worldwide Commercial

KL

Herbert Smith Freehills Kramer LLP

The Spousal Unity Rule: An Unconstitutional Trigger Of Grantor Trust Tax

United States Tax

ML

Milbank LLP

Federal Circuit: Priority Document That 'Broadly Outlines' Possible Structures Fails To Provide Adequate Written Description Support For Subgenus Of Linkers In Antibody-Drug Conjugate

United States IP

AG

Akin Gump Strauss Hauer & Feld LLP

Early Mediation: Is Your Case A Likely Candidate?

United States Litigation

J

JAMS

Supreme Court Weighs Extent Of President's Authority To Impose Tariffs During Proclaimed National Emergencies

United States Litigation

D

Dykema

Food Venture Financing News – Weekly Issue No. 265

United States Healthcare

DW

Davis Wright Tremaine

The Empty Chair At Johannesburg: What It Says About US Power

United States International

SJ

Steptoe LLP

Podcast - Trust Is Key

In this episode of "The Trial Lawyer's Handbook" podcast series, litigation attorney Dan Small shares how building genuine trust with a witness can make or break a case...

United States Commercial

HK

Holland & Knight

The Gift Of Long-Term Care

When high-net-worth families think about gifting, they often focus on asset-based strategies such as cash transfers, trust funding and charitable donations.

United States Commercial

KR

Kaufman Rossin

On Demand Webinar – Succession Planning Strategies For Trucking Businesses

What's the future of your trucking company when you step away? Join us for a webinar with Shareholder Doug Marcello of our Trucking and Commercial Transportation group and Shareholder...

United States Commercial

SS

Saxton & Stump

Which Is Better For Federal Employees: Wills Or Trusts?

Retirement planning can be challenging for anyone, but as a federal employee, you may have additional benefits to add to the mix that can, at first be overwhelming when planning for the future, but beneficial to you in the long run.

United States Family

TR

Tully Rinckey

Can An Irrevocable Trust Be Changed? A Guide For North Carolina Families

United States Family

Wa

Ward and Smith, P.A.

Trust & Will (Podcast)

United States Family

BS

Ballard Spahr LLP

Killing Trusts Softly: Can Australia Abate Trump Duties With Aussie Super Funds?

United States Tax

WL

Withers LLP

Building Trust(s) In Arbitration

United States Litigation

AO

A&O Shearman

District Court Enjoins 401(k) Plan From Considering ESG

United States Employment

SJ

Steptoe LLP

The Curious Case Of The Kid With Five Parents—Estate Planning For Assisted Reproductive Technology (Podcast)

United States Family

LS

Lowenstein Sandler

The Spousal Unity Rule: An Unconstitutional Grantor Trust Trigger

United States Family

ML

Milbank LLP

No-Action Relief Issued For Crypto Custodied With State Trust Companies

United States Technology

KG

K&L Gates LLP

Protecting An Estate Beneficiary With Addiction Issues Through California Estate Planning

United States Family

O

Opelon

California Estate Planning Case Study: 21 Real Challenges Solved With Trusts

United States Family

O

Opelon

The Spousal Unity Rule: An Unconstitutional Grantor Trust Trigger

Unsurprisingly, Congress has long chosen to tax a married grantor on trust income, so long as the grantor's spouse is included in the class of beneficiaries. The grantor of a trust, Congress apparently reasoned...

United States Family

ML

Milbank LLP

No-Action Relief Issued For Crypto Custodied With State Trust Companies

On 30 September 2025, the SEC's Division of Investment Management (Staff) issued a no-action letter confirming that, with respect to the placement and maintenance of crypto assets, it would not recommend enforcement action if investment advisers.

United States Technology

KG

K&L Gates LLP

Protecting An Estate Beneficiary With Addiction Issues Through California Estate Planning

Navigate estate planning for a beneficiary with addiction issues in California. Learn to protect their interests with spendthrift trusts and smart strategies.

United States Family

O

Opelon

California Estate Planning Case Study: 21 Real Challenges Solved With Trusts

California Estate Planning Case Study: Discover how real families in California overcame complex legal and financial challenges through smart trust-based strategies.

United States Family

O

Opelon

How A Right Of First Refusal Shapes Startup Equity And Control

United States Commercial

C

Crowley Law LLC

Estate Planning Essentials For Seamless Wealth Transfer

The U.S. is on the precipice of the largest generational transfer of wealth in history. Baby Boomers account for 51.8% of the country's total wealth, and over the next two decades (through 2045)...

United States Family

MG

MGO CPA LLP

Trust Protectors – Should You Have One?

When creating a trust, determining who you want to serve as trustee(s) and benefit from the trust as beneficiaries are decisions that need to be made for every trust.

United States Commercial

OK

Offit Kurman

Choosing The Right Fiduciary In An Estate Plan: A Decision To Shape A Legacy

One of the most important decisions in estate planning is the selection of the fiduciaries who will be named to carry out the various aspects of a plan. The person or entity selected to serve in a fiduciary role, such...

United States Commercial

BS

Ballard Spahr LLP

Portability Pitfalls: Why Complete And Accurate Estate Tax Returns Matter

The Internal Revenue Code permits a surviving spouse to utilize or "port" the deceased spousal unused exclusion ("DSUE") if: (1) the executor of the estate of the deceased spouse files...

United States Tax

FF

Farrell Fritz, P.C.

Selling Your Business? Wealth Planning Tips To Prepare

United States Wealth Mgt

KR

Kaufman Rossin

When A Corporate Trustee May Be A Disadvantage For Your Trust

United States Commercial

OK

Offit Kurman

Navigating Solo Aging With Dr. Gerda Maissel (Video)

United States Family

OK

Offit Kurman

CareYaya: A Revolutionary Approach To Elder Care (Video)

United States Family

OK

Offit Kurman

Choosing A Trustee: Navigating The Complexities And Key Considerations (Podcast)

United States Family

OK

Offit Kurman

Establishing A Family Office: 5 Essential Tips For Getting Started

United States Wealth Mgt

FL

Fennemore

The Use Of Trusts In Mortgage Loan Financing

United States Finance

SM

Sheppard Mullin Richter & Hampton

The Consequences Of Deception: Defendant Hit With $4.5 Million Judgment After 12-Year "Wild Goose Chase Based On A Lie"

United States Commercial

FF

Farrell Fritz, P.C.

Revocable vs. Irrevocable Trusts: Which One Is Right For You?

United States Family

TR

Tully Rinckey

Deadline Fast Approaching To File A Pennsylvania Annual Report

United States Commercial

BI

Buchanan Ingersoll & Rooney PC

Cross-Border Estate Planning: A Guide For Multi-Citizens

United States Family

HG

Harvey Law Group

CFPB Dismisses Two Actions Against Student Loan Trusts And Subprime Auto Lender

United States Finance

SM

Sheppard Mullin Richter & Hampton

Lengthy Opinion Delivered Regarding In Terrorem Clause

United States Litigation

FF

Farrell Fritz, P.C.

Family Wealth Protection Strategies

United States Wealth Mgt

Seder & Chandler

How Tariffs Impact Business Transfers

United States Commercial

FF

Farrell Fritz, P.C.

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Latest Videos

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Navigating Solo Aging With Dr. Gerda Maissel (Video)

OK

Offit Kurman

CareYaya: A Revolutionary Approach To Elder Care (Video)

OK

Offit Kurman

Charitable Remainder Unitrusts In A Rising Interest Rate Environment (Video)

LG

Lathrop GPM

Ten Minute Interview: How To Mitigate Trustee Liability (Video)

FL

Foley & Lardner

Private Family Trust Companies (Video)

VW

Duggan Bertsch

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