First Republic Executives Fail in Attempt to Recover Nonqualified Deferred Compensation Plan Assets
In an external contract-based or tort-based dispute between the trustee and a third party to the trust relationship, the beneficiaries are generally not necessary parties. But all beneficiaries (of an irrev. trust) whose...more
May Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The May ยง 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more