Discretionary beneficiaries are individuals or entities eligible for trust, insurance, or retirement distributions based on ...

In New York, assets held in trusts established and funded by a third-party for the benefit of a spouse are excluded from the marital property estate; however, if the beneficiary has access to a ...

In Berlinger v. Casselberry, Case No. 2D12-6470, 6 (Fla. 2d DCA Nov. 27, 2013), the Florida Second District Court of Appeal upheld a writ of garnishment issued by a trial court against the trustee of ...

Splitting The Difference Structuring And Restructuring Interests In Trusts,” by Diana S.C. Zeydel. Modern irrevocable trusts ...

Trusts are surging in popularity as a way to avoid inheritance tax, according to new government figures and financial ...

Planning for wealth transfers to future generations is a tricky business. Attorneys counsel clients on the dangers of vesting too much wealth in a beneficiary who is too young to understand the ...

All beneficiaries of a discretionary trust who surrender their interest may now be subject to capital gains tax following the release of anAustralian Tax Office (ATO)ruling. Under the recent ATO ...