In North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust, the U.S. Supreme Court was asked…
What is Form 1041 used for? If an estate or trust has gross income of $600 or more during a…
IRS Form 56 is used to notify the IRS of the creation or termination of a fiduciary relationship under section…
Many people think that estate planning is just having documents prepared. They have a lawyer prepare a Will, get it…
If called upon to determine the meaning of a trust, or to resolve some ambiguity, Court look for the intent…
The following sample language comes from a trust that was drafted years ago, however it remains useful in understanding issues…
One of the most important tasks when creating a trust is selecting the trustee. You can have the best trust…
In Hammerberg v. Department of Human Servs. (Minn. Ct. App. 4/22/2024), the State made an estate recovery claim against what…
The amounts below are the estate tax exclusion amounts as provided by the IRS. Unless Congress takes action, in 2026,…
Gun trusts were developed so gun owners can pass their firearms to beneficiaries or heirs at death (or disability) without…