Now more than ever, the situs and principal place of administration of a trust has become a fluid concept. Trustees change, move, or open and close offices. As situs changes, the question often ...

Contributor Scott Simon argues virtually every investment fiduciary is governed by the principles laid down in the law of trusts. In last month's column, I discussed how the father of Modern Portfolio ...

The Setting Every Community Up for Retirement Enhancement (SECURE) Act was signed into law by President Trump on December 22, 2019. It will have a far-reaching effect on owners of IRAs and ...

WASHINGTON, D.C. - JANUARY 03: The U.S. Flag flys above the International Revenue Service headquarters building on January 3, 2024, in Washington, D.C. (Photo by J. David Ake/Getty Images) As we ...

In simplest terms, a trust is a set of rules that govern the ownership and use of assets. Generally, as long as a rule is lawful (i.e. not sexist or racist), that rule can be included in a trust.

We are accustomed to think of the trust as a branch of property law. The Restatement(Second) of Trusts defines the trust as "a fiduciary relationship with respect to property," [FN1] and the codes ...

With the rising popularity of people using revocable living trusts in conjunction with, or as alternatives to, wills, trust contests are ...

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October 19, 2022 - The popularity of digital assets has enhanced the need for advisors and fiduciaries to quickly become well versed about them in order to assist their clients in protecting and ...