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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.

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

🔑 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

NY EPTL 11-1.7: Limitation on Powers and Immunities of Executors and Trustees

🔑 NY Duty of Impartiality: TELS Recommendations on Proposed Section 7-A-8.3

🔑 NY EPTL 11-2.3(b)(5) Adjustments Must Be Reflected in Accounting

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