The bane of many a Trustee’s existence is the responsibility and potential liability associated with holding, and perhaps having to dispose of, trust property that does not readily lend itself […]
With the almost certainly impending sunset of many of the provisions enacted as part of the 2017 Tax Act, high net worth individuals and families should be considering sale, gift […]
The generation-skipping transfer (“GST”) tax is imposed, in addition to estate tax or gift tax, depending on the context, on transfers to an individual who is two or more generations […]
Our ethics obligations can differ drastically based on the categories of persons with whom we may interact. In estate planning, as well as estate and trust administration, we may be […]
After the dust has settled, trust beneficiaries who may think they just won the lottery are sometimes surprised to discover that their position in the trust relationship may be less […]
Do you serve on an Investment Committee for a nonprofit or are you a nonprofit professional in charge of leading an Investment Committee? If so, this training is for you. […]
The idea of bringing trust administration to a conclusion may seem to the Trustee like a relief – and, in many respects, it is. However, terminating a trust isn’t nearly […]
The roles of beneficiary and fiduciary by their inherent nature have the potential to engender conflict. Over recent decades, this conflict has been exacerbated by increasing demands of beneficiaries and […]
There’s a wide variety of fiduciary income tax laws among the states. In fact, many states have no fiduciary income tax at all or have a fiduciary income tax regime […]
The Tax Cuts and Jobs Act brought historically high estate and gift tax exemptions. With the seemingly inevitable “sunset” of the Act looming on the horizon, spousal lifetime access trusts […]
Board investment committees oversee and evaluate their nonprofit’s investment portfolio, but sometimes it can be hard to know where to start. Join us for a panel discussion in which we […]
Managing and investing nonprofit accounts comes with distinct responsibilities. Join us for a discussion about best practices and trends for nonprofit investing accounts including foundations, endowments, and quasi-endowments. Featured Speaker […]
