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Trustees

Lasher Holzapfel Sperry & Ebberson PLLC

Estate Planning for Your Pets

When preparing your estate plan there are a number of things to consider including how to provide for your pets who are an important part of your life and ensuring that they are taken care of after your passing. There are a...more

Mayer Brown

TCFD Reporting Pensions Regulator Review of 2023 Reports

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The Pensions Regulator (TPR) has published its latest review of pension scheme TCFD reports. This sets out TPR’s observations, feedback and suggested improvements for a selection of 30 reports published in 2023 (10% of the...more

Blake, Cassels & Graydon LLP

Canadian Insolvency: Case Law, Trends and Shifts in 2023

Several significant judicial decisions and legislative updates occurred in 2023 that are relevant to commercial lenders, businesses and restructuring professionals. This bulletin summarizes the key developments of 2023 and...more

Amundsen Davis LLC

Navigating the Future: Essential Steps for Estate Planning After the Loss of a Loved One

Amundsen Davis LLC on

Death is never an easy subject to discuss. No matter how many times it touches our lives, it never gets any easier. Every time a loved one is taken from us, the pain is fresh, and it lasts. Coupled with the pain is the stress...more

Charles E. Rounds, Jr. - Suffolk University...

Trustee’s Duty To Defend Trust Property From Third-Party Claims Versus Trustee’s Duty To Defend Trust’s Very Existence, As Well...

A longstanding and critical incident of a trustee’s fiduciary duty of loyalty is the duty to vigorously defend the trust’s very existence, as well as all its material provisions (hereinafter “existence defense”), unless it...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

Charles E. Rounds, Jr. - Suffolk University...

The Case For Making Substantial Unrestricted Gifts To A Charitable Corporation Indirectly Via Assignment To An Independent...

When considering how to make a substantial gift to a charitable corporation, one should not rule out making it indirectly via assignment to an independent trustee. First, an independent trusteeship facilitates proper asset...more

Mayer Brown

Pensions dashboards – staged connection timetable published

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The government has published statutory guidance setting out the staged timetable for connection to the pensions dashboards ecosystem. Although the statutory deadline for connection is 31 October 2026, schemes are required to...more

Kaufman & Canoles

Corporate Transparency Act: ESOP Considerations

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The Corporate Transparency Act (CTA) went into effect January 1, 2024, imposing significant reporting obligations for millions of privately held entities, called Reporting Companies. ...more

Levenfeld Pearlstein, LLC

Subchapter V Trustee Fees Protected as Administrative Expenses Outside the Ordinary Course of Business

Since its inception, Subchapter V of chapter 11 of the United States Bankruptcy Code has raised novel questions for practitioners to consider and, ultimately, for courts or legislators to address. One of these issues – the...more

Patterson Belknap Webb & Tyler LLP

Seventh Circuit Addresses Scope of Section 546(e)

We have previously blogged about the section 546(e) defense to a trustee’s avoidance powers under the Bankruptcy Code. A trustee has broad powers to set aside certain transfers made by debtors before bankruptcy. See 11 U.S.C....more

Warner Norcross + Judd

Hot Topics for Private Clients and Family Offices from the 2024 Heckerling Institute on Estate Planning – Part Two

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In our previous blog post on the 2024 Heckerling Institute on Estate Planning, we highlighted some of the concepts and cases related to valuation that were discussed at the conference. In this second post, we share some of...more

Venable LLP

Good Governance and the Role of an Independent School Trustee

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Ensuring that an independent school’s board of trustees operates in a manner that is consistent with the fundamental principles of good governance is essential to the overall health of the school. After all, the board is the...more

Bowditch & Dewey

Estate Planning: The Irrevocable Life Insurance Trust

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There is a common misconception that life insurance benefits are not subject to estate tax. While the proceeds of a life insurance policy are not taxable income to the beneficiaries, they are part of a person’s taxable estate...more

Charles E. Rounds, Jr. - Suffolk University...

When the guardian ad litem “representing” the yet-to-come-into-existence beneficiaries of a trust is nonfeasant or malfeasant

Does a court-appointed GAL in a trust matter owe fiduciary duties to the parties to the trust relationship who have yet to come into existence, e.g., the settlor’s future great grandchildren (hereinafter the “non-existent...more

Adams and Reese LLP

Texas Appeals Court Rules in Favor of Adams and Reese Client; Addresses “Best-Efforts” Clause Enforceability

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“Best-efforts” clauses in commercial contracts are not enforceable absent an objectively measurable standard or guideline for determining performance, according to the Court of Appeals for the First District of Texas, which...more

Jones Day

Third Circuit: Bankruptcy Court Lacks Discretion to Deny Examiner Appointment Motion in Large Chapter 11 Cases

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The Bankruptcy Code provides that, in chapter 11 cases where the court does not find "cause" for the appointment of a trustee, the court "shall" appoint an examiner, upon a request from the Office of the U.S. Trustee (the...more

Downey Brand LLP

Haggerty v. Thornton Overcomes a Four-on-One Advantage and Scores a Slam Dunk for Trust Settlors

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For centuries, serious legal scholars have debated what is possibly the most vital question of our times: in what ways, if any, does our judicial system differ from basketball? Now, thanks to the California Supreme Court’s...more

Ballard Spahr LLP

Digital Planning Podcast Episode: Planning for Influencers

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Join Justin Brown, Jen Zegel, and Ross Bruch as they delve into the digital world of influencer planning on the latest episode of the Digital Planning Podcast, featuring their guest Laura Giles of Ballard Spahr. Tune in to...more

Conyers

Trustee's Duty and Anti-Bartlett Clauses - The Ivanishvilli Redux

Conyers on

Just when trustees are feeling safe to go back into the water after the Hong Kong Court of Final Appeal spoke in Zhang Hong Li v. DBS Bank (Hong Kong) Ltd [2019] along comes Ivanishvilli v. Credit Suisse Trust Ltd [2023]...more

Conyers

Bermuda Philanthropic Structures Continue to Grow in Popularity

Conyers on

With its well-respected regulatory regime and highly regarded professional services industry, Bermuda continues to be an ideal location for the creation of an international philanthropic or charitable structure. Companies and...more

Allen & Overy LLP

DC trustee agenda update - April 2024

Allen & Overy LLP on

Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings, and to support the legal update item on your next...more

Allen Barron, Inc.

What do You Need to Know About A Trust and Why?

Allen Barron, Inc. on

Most US homeowners and business owners understand the importance of an estate plan; they just never seem to get around to completing the task. What do you need to know about a trust? Why are trusts a central component of any...more

Conyers

The Artful Trustee: Practical Tips for Holding Artwork in Trust Structures

Conyers on

Acquiring artworks, antiques, and other collectibles is a common pastime of private clients, for reasons that can vary greatly from profit-making to maintaining cultural ties, or simply as a general reflection of their...more

Husch Blackwell LLP

Guide to Reviewing Your Estate Plan

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Because so many things can change with time, we recommend that our clients review their estate plans every three to five years and update plans as needed. These periodic reviews help to ensure that your affairs are in order,...more

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Updated: Dec 28, 2021:

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Information for EU and Swiss Residents

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Changes in Our Privacy Policy

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Contacting JD Supra

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

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