, April 02, 2025
Feb 27, 2025
Supplemental needs trusts (SNTs) play a crucial role in estate planning for individuals...
Feb 23, 2025
IRC § 678 governs situations where a person other than the grantor is treated...
Feb 23, 2025
IRC § 672 provides the foundational definitions that govern the taxation of trusts under...
Feb 19, 2025
Georgia law permits the use of in terrorem, or no-contest, clauses in trusts,...
Feb 19, 2025
Under New York law, in terrorem clauses are enforceable regardless of whether a...
Feb 03, 2025
In estate litigation, procedural rules often seem rigid, but Surrogate’s Court Procedure...
Dec 29, 2024
New York Estates, Powers and Trusts Law (EPTL) § 11-1.7 serves as a...
Dec 23, 2024
The Trusts and Estates Law Section (TELS) of the New York State Bar...
Dec 22, 2024
Trustees must reflect an adjustment under EPTL 11-2.3(b)(5) properly in...
Dec 22, 2024
The power given to a trustee in EPTL 11-2.3(b)(5) to...
Dec 22, 2024
Effective January 1, 2002, New York's prudent investor standard (EPTL 11-2....
Dec 14, 2024
In contested probate proceedings, discovery is typically limited to a five-year time frame...