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Massachusetts Supreme Judicial Court Upholds Trustee’s Adjustment from Principal to Income

Trustees have many duties, including the duty of loyalty, the duty to invest prudently, and the duty of impartiality to all beneficiaries. Trustees must also effectuate the wishes of the trust’s settlor. These duties often...more

January 1, 2025 Deadline Is Fast Approaching for Compliance with the Corporate Transparency Act

The Corporate Transparency Act (CTA) requires entities, including corporations, limited liability companies, and limited partnerships, to file a beneficial ownership information (BOI) report with the Financial Crimes...more

Compliance with the Corporate Transparency Act Necessary for Many Estate Planning Clients

Reporting requirements under the Corporate Transparency Act (CTA) will go into effect beginning January 1, 2024. Under the CTA, many business entities formed or registered in the US will be required to provide the personal...more

Favorable Changes to Estate, Gift and GST Tax Laws Under the Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act (the “Act”), signed into law on December 22, 2017, significantly increased the exemption amounts for the federal estate, gift, and generation-skipping transfer taxes. These increases may present...more

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