Trusts

Income Tax Return for Estates and Trusts – Form 1041

What is Form 1041 used for? If an estate or trust has gross income of $600 or more during a…

1 month ago

Notice Concerning Fiduciary Relationship – IRS Form 56

IRS Form 56 is used to notify the IRS of the creation or termination of a fiduciary relationship under section…

1 month ago

Getting Organized

Many people think that estate planning is just having documents prepared. They have a lawyer prepare a Will, get it…

4 months ago

Construing the Meaning of a Trust: Settlor’s Intent

If called upon to determine the meaning of a trust, or to resolve some ambiguity, Court look for the intent…

4 months ago

Sample Trust Language Appointing Trustee

The following sample language comes from a trust that was drafted years ago, however it remains useful in understanding issues…

4 months ago

Selecting the Trustee

One of the most important tasks when creating a trust is selecting the trustee. You can have the best trust…

4 months ago

How much protection does a Medicaid Asset Protection Trust really provide?

In Hammerberg v. Department of Human Servs. (Minn. Ct. App. 4/22/2024), the State made an estate recovery claim against what…

5 months ago

Estate and Gift Tax Exclusion Amounts

The amounts below are the estate tax exclusion amounts as provided by the IRS. Unless Congress takes action, in 2026,…

6 months ago

Do I need a Gun Trust?

Gun trusts were developed so gun owners can pass their firearms to beneficiaries or heirs at death (or disability) without…

8 months ago

Medicaid’s “any circumstance” test for trusts

Medicaid's "Any Circumstance" Test for Trusts In case you missed the memo, Medicaid doesn't like trusts. The rules relating to…

8 months ago