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Trustees Marital Trusts

Cozen O'Connor

Realty Transfer Tax Regulation Invalidated by Commonwealth Court

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The Commonwealth Court of Pennsylvania held that an exemption to the application of PA Realty Transfer Tax Section (RTT) for no or nominal consideration from a trust under Section 1102-C.3(9.1)1 applies not only to transfers...more

Warner Norcross + Judd

Trusts 101, Part 3 – Trust Acronyms Explained

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Trusts serve a variety of tax, asset protection and estate planning purposes for families, and over the years different types of trusts have evolved to best serve families’ planning needs and objectives. Each type of trust...more

Rivkin Radler LLP

Disclaiming to Save Taxes

Rivkin Radler LLP on

It’s not enough for the founder of a closely held business to have successfully established the business. The business has to grow, not only to increase profits, but also to make it more competitive and to diversify its...more

Holland & Hart LLP

Uniform Principal and Income Act

Holland & Hart LLP on

Trustees constantly deal with the characterization of receipts and disbursements for the purposes of calculating fiduciary accounting income. Fiduciary accounting income is not the same as taxable income; taxable income is...more

Hinshaw & Culbertson LLP

Estate Planning Newsletter - December 2016

Hinshaw & Culbertson LLP on

Hinshaw’s Estate Planning Newsletter includes reports on opportunities and challenges that may impact your estate plan. This publication is designed to keep our clients and friends aware of certain opportunities and...more

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