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89 posts

The posts below have content that is exclusive for paid subscribers. In addition to exclusive insight, there are sample forms. This library for paid subscribers will continue to grow.

New York

Jul 04, 2023

🔑 New York Will Eventually Adopt Its Own Trust Code, Not the Uniform Trust Code

Several states have adopted the Uniform Trust Code (UTC), but not New York....

Resources

Nov 21, 2022

🔑NY L&T: Stipulation Can Convert Nonpayment Proceeding Into Holdover Proceeding

In New York, a petitioner and respondent can convert a nonpayment summary proceeding...

Sep 29, 2022

Outline

🚧 Under Construction: I restarted the outline on 9/1/2024. Please consider becoming a Paid Subscriber to support its development....

Trusts

Feb 14, 2022

🔑 The Backdoor Step-Up in Basis for Intentionally Defective Grantor Trusts

A strategy for high net worth taxpayers....

Rule Against Perpetuities

Feb 11, 2022

🔑 Even Under Common-Law Rule Against Perpetuities, Trusts Can Last for Over a Century

An example of how a trust created under this rule can benefit a lineal descendant six generations below the transferor....

0 results found in this keyword

0 results found in this keyword

🔑 Premium Content

🔑 New York Will Eventually Adopt Its Own Trust Code, Not the Uniform Trust Code

🔑NY L&T: Stipulation Can Convert Nonpayment Proceeding Into Holdover Proceeding

Outline

🔑 The Backdoor Step-Up in Basis for Intentionally Defective Grantor Trusts

🔑 Even Under Common-Law Rule Against Perpetuities, Trusts Can Last for Over a Century

Recent News

IRC § 678: When a Non-Grantor Is Treated as the Trust Owner

IRC § 672: Definitions and Rules

Virginia Clarifies Power of Attorney Authority Over TOD Deeds in 2024

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