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 advantageous than they envisioned. Beneficiaries sometimes must take affirmative steps to enforce their rights and may find that their complaints regarding trust administration are determined not to be justified. Further, ...

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. Learn the essentials of fulfilling your fiduciary duty for nonprofit investments such as endowments, foundations, quasi-endowments or other investment accounts. Featured Speaker Miranda Carr, CFA®, Chief Investment Officer, The Trust ...

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. Learn the essentials of fulfilling your fiduciary duty for nonprofit investments such as endowments, foundations, quasi-endowments or other investment accounts. Featured Speaker Miranda Carr, CFA®, Chief Investment Officer, The Trust ...

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 as simple as merely distributing its assets (and even that may not be so simple) and walking away. Numerous details must be successfully navigated along the way, and, if they ...

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 as simple as merely distributing its assets (and even that may not be so simple) and walking away. Numerous details must be successfully navigated along the way, and, if they ...

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 expanded theories of fiduciary liability – flowing in part simply from the more litigious nature of society and in part from changes in trust law generally tilting toward enhancing the ...

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 expanded theories of fiduciary liability – flowing in part simply from the more litigious nature of society and in part from changes in trust law generally tilting toward enhancing the ...

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 that is easily avoided. Given these facts, and considering our mobile society, estate planning professionals need to be conversant with how to structure estate planning vehicles and transactions to minimize ...

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 that is easily avoided. Given these facts, and considering our mobile society, estate planning professionals need to be conversant with how to structure estate planning vehicles and transactions to minimize ...

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 (“SLATS”) have been widely promoted in recent years as the best “have-your-cake-and-eat-it-too” estate planning strategy out there. In this program, we’ll explore several aspects of the design, creation and administration ...

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 (“SLATS”) have been widely promoted in recent years as the best “have-your-cake-and-eat-it-too” estate planning strategy out there. In this program, we’ll explore several aspects of the design, creation and administration ...

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 will share tips and challenges of creating a board investment committee. Moderator Chad Schollaert, Chief Development Officer, The Trust Company of Tennessee About Alliance for Better Nonprofits The Alliance for ...