, April 02, 2025

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Rules

  83 posts

  Feb 27, 2025

EPTL 7-1.12: Supplemental Needs Trusts in New York

Supplemental needs trusts (SNTs) play a crucial role in estate planning for individuals...

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  Feb 23, 2025

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

IRC § 678 governs situations where a person other than the grantor is treated...

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  Feb 23, 2025

IRC § 672: Definitions and Rules

IRC § 672 provides the foundational definitions that govern the taxation of trusts under...

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  Feb 19, 2025

Georgia Law on In Terrorem Clauses in Trusts

Georgia law permits the use of in terrorem, or no-contest, clauses in trusts,...

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  Feb 19, 2025

🔑 NY: In Terrorem Clauses Enforceable Whether or Not a Gift Over Exists

Under New York law, in terrorem clauses are enforceable regardless of whether a...

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  Feb 03, 2025

The Flexibility of New York Surrogate’s Court Jurisdiction Under SCPA § 202

In estate litigation, procedural rules often seem rigid, but Surrogate’s Court Procedure...

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  Dec 29, 2024

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

New York Estates, Powers and Trusts Law (EPTL) § 11-1.7 serves as a...

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  Dec 23, 2024

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

The Trusts and Estates Law Section (TELS) of the New York State Bar...

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  Dec 22, 2024

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

Trustees must reflect an adjustment under EPTL 11-2.3(b)(5) properly in...

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  Dec 22, 2024

NY EPTL 11-2.3(b)(5): Nomenclature

The power given to a trustee in EPTL 11-2.3(b)(5) to...

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  Dec 22, 2024

NY Prudent Investor Standard Authorizes the Power to Adjust - EPTL 11-2.3(b)(5)(A)

Effective January 1, 2002, New York's prudent investor standard (EPTL 11-2....

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  Dec 14, 2024

🔑 NY: Discovery Time Limit In Probate Proceedings

In contested probate proceedings, discovery is typically limited to a five-year time frame...

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