United States: Trusts

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.

Portability Pitfalls: Why Complete And Accurate Estate Tax Returns Matter

The Internal Revenue Code permits a surviving spouse to utilize or "port" the deceased spousal unused exclusion ("DSUE") if: (1) the executor of the estate of the deceased spouse files...

United States Tax

FF

Farrell Fritz, P.C.

Selling Your Business? Wealth Planning Tips To Prepare

Selling your business can be one of the most significant financial events in your life. While the sale price and deal terms often take center stage, it's the pre-sale planning...

United States Wealth Mgt

KR

Kaufman Rossin

When A Corporate Trustee May Be A Disadvantage For Your Trust

Last month I explored the potential advantages of naming a corporate trustee, acknowledging that the decision is ultimately a matter of personal preference.

United States Commercial

OK

Offit Kurman

Navigating Solo Aging With Dr. Gerda Maissel (Video)

Join host Candace Dellacona in this insightful episode of The Sandwich Generation Survival Guide, featuring Dr. Gerda Maissel, founder of My MD Advisor. Candace and Dr. Maissel discuss "solo agers"...

United States Family

OK

Offit Kurman

CareYaya: A Revolutionary Approach To Elder Care (Video)

United States Family

OK

Offit Kurman

Choosing A Trustee: Navigating The Complexities And Key Considerations (Podcast)

United States Family

OK

Offit Kurman

Establishing A Family Office: 5 Essential Tips For Getting Started

United States Wealth Mgt

FL

Fennemore

The Use Of Trusts In Mortgage Loan Financing

United States Finance

SM

Sheppard Mullin Richter & Hampton

The Consequences Of Deception: Defendant Hit With $4.5 Million Judgment After 12-Year "Wild Goose Chase Based On A Lie"

United States Commercial

FF

Farrell Fritz, P.C.

Revocable vs. Irrevocable Trusts: Which One Is Right For You?

United States Family

TR

Tully Rinckey

Deadline Fast Approaching To File A Pennsylvania Annual Report

United States Commercial

BI

Buchanan Ingersoll & Rooney PC

Cross-Border Estate Planning: A Guide For Multi-Citizens

United States Family

HG

Harvey Law Group

CFPB Dismisses Two Actions Against Student Loan Trusts And Subprime Auto Lender

United States Finance

SM

Sheppard Mullin Richter & Hampton

Lengthy Opinion Delivered Regarding In Terrorem Clause

United States Litigation

FF

Farrell Fritz, P.C.

Is The Economy Shifting? Ankura's July 2025 U.S. Economic Tracker Reveals Key Trends

United States Strategy

AC

Ankura Consulting Group LLC

New Montana State Income And Property Taxes For 2025 & 2026

United States Tax

PB

Parsons Behle & Latimer

AMTL's AICP Files Second Case Against TSMC, Its Advanced Memory Amends Against SK Hynix

United States IP

RC

RPX Corporation

[PODCAST] When Scammers Strike: How Mediation Can Help Resolve Consumer Fraud Claims

United States Litigation

J

JAMS

Artificial Intelligence 2025 - Trends And Developments

United States Technology

SJ

Steptoe LLP

Family Wealth Protection Strategies

Protecting family wealth requires careful planning and the proper legal strategies. Without a structured approach, high-net-worth families and business owners...

United States Wealth Mgt

Seder & Chandler

How Tariffs Impact Business Transfers

The Administration's tariff policies have contributed to significant volatility in the stock market. Even brief announcements regarding new tariffs often trigger immediate declines in stock prices.

United States Commercial

FF

Farrell Fritz, P.C.

Maintaining S Corporation Status: Eligibility Requirements, Termination Risks, And IRS Relief Options

Closely held corporations typically elect to be treated as S Corporations because doing so allows their shareholders to continue to have the legal benefits of operating in corporate form...

United States Commercial

FF

Farrell Fritz, P.C.

Ethica Ex Machina Or: How I Learned To Stop Worrying And Love ChatGPT | Ethical Considerations For Trusts And Estates Attorneys Using Generative AI

ChatGPT and other generative artificial intelligence ("AI") applications are not merely coming for our jobs; they are also among the most powerful, if not dangerous, tools available to lawyers today.

United States Technology

SM

Sheppard Mullin Richter & Hampton

Combining Trusts To Reduce Complexity And Costs Can Be Harder Than You Think (Podcast)

United States Commercial

PR

Proskauer Rose LLP

Maryland Emergency Regulations

United States Finance

CW

Cadwalader, Wickersham & Taft LLP

New Jersey Appellate Court Affirms Rescission Of Policies Based On Law Firm's Misrepresentation In Applications

United States Wealth Mgt

WR

Wiley Rein

Maryland Guidance Applies Licensing Requirements To Assignees Of Residential Mortgage Loans

United States Finance

MB

Mayer Brown

Pryor Cashman Announces The Arrival Of Trusts + Estates Partner Brian Sweet

United States Law Performance

PC

Pryor Cashman LLP

Insights On Preparing For The Federal 2026 Trust And Estate Tax Changes And California's Proposition 19

United States Tax

FL

Fennemore

Key Concerns For Trusts And Estates Pertaining To The Corporate Transparency Act

United States Commercial

PR

Proskauer Rose LLP

FinCEN Issues Final Rule Requiring AML Reporting For Real Estate Sector

United States Real Estate

SR

Schulte Roth & Zabel LLP

How A Commercial Loan Officer Can Save Their Borrowers Recordation Tax On Maryland Loans Under $12.5 Million

United States Commercial

DB

Dunlap Bennett & Ludwig

Navigating The Corporate Transparency And New York LLC Transparency Acts: A Guide For Trust And Estates Attorneys

United States Commercial

PB

Porzio, Bromberg & Newman

Key Concerns For Trusts And Estates Pertaining To The Corporate Transparency Act

The Corporate Transparency Act (CTA), passed into law on January 1, 2021 in an effort to crack down on money laundering and other financial crimes, requires certain entities to report...

United States Commercial

PR

Proskauer Rose LLP

FinCEN Issues Final Rule Requiring AML Reporting For Real Estate Sector

On Aug. 29, 2024, the Financial Crimes Enforcement Network ("FinCEN"), a bureau of the United States Department of the Treasury, issued a final rule ("Final Rule")...

United States Real Estate

SR

Schulte Roth & Zabel LLP

How A Commercial Loan Officer Can Save Their Borrowers Recordation Tax On Maryland Loans Under $12.5 Million

In Maryland the use of Indemnity Deeds of Trust are a simple path to save your borrowers $5 to $7 per thousand on their closing costs for commercial loans, but proper structuring of the transaction...

United States Commercial

DB

Dunlap Bennett & Ludwig

Navigating The Corporate Transparency And New York LLC Transparency Acts: A Guide For Trust And Estates Attorneys

The implementation of the Corporate Transparency Act (CTA) and the New York LLC Transparency Act (NYLTA) introduces new reporting obligations that have significant implications for trusts and estates...

United States Commercial

PB

Porzio, Bromberg & Newman

Estate Planning For Professionals

United States Family

ML

McCarthy, Lebit, Crystal & Liffman

Thoughtful Estate Planning Calls For Architectural Construction Plans In Advance Of Drafting – Which Trust Structure Fits Your Stewardship Plan?

Constructing a sturdy and welcoming home worthy of the ages requires meticulous planning, thoughtful design, and great attention to detail.

United States Real Estate

ML

Marcum

The Strategy Behind Spousal Lifetime Access Trusts (SLATs)

With continuing uncertainty regarding the federal estate tax laws, the Spousal Lifetime Access Trust (SLAT) is a popular option that helps high net-worth individuals maintain flexibility while maximizing their financial planning.

United States Family

DB

Dunlap Bennett & Ludwig

FinCEN Finalizes Residential Real Estate Reporting Requirements

On August 28, 2024, the US Department of the Treasury's Financial Crimes Enforcement Network (FinCEN) finalized a rule to require reporting of certain US residential real estate transactions ("Final Rule").

United States Real Estate

MB

Mayer Brown

Navigating New Disclosures Under The Corporate Transparency Act

The Corporate Transparency Act (CTA) generated substantial commentary throughout 2023 as businesses and advisors worked to determine compliance and reporting burdens imposed by the Act in advance of its January 1, 2024 effective date.

United States Commercial

RI

Ruberto, Israel & Weiner

Advising Clients In Light Of Connelly v. US

United States Insurance

RI

Ruberto, Israel & Weiner

Leveraging The Succession Matrix® – Business Advisor Testimonial

United States Commercial

IG

IR Global

The Art & Science Of Business Exit Planning (Podcast)

United States Commercial

VW

Duggan Bertsch

A Business Exit Strategy Blueprint (Podcast)

United States Commercial

VW

Duggan Bertsch

CLM/Women Newsletter Vol. 1

United States Cannabis

CL

Carter Ledyard & Milburn

Tennessee Trust Bill Takes Effect And Makes Important Changes To The State's Trust Laws

United States Finance

HK

Holland & Knight

Connelly v. United States: Supreme Court Rules Redemption Buy-Sell Increased Estate Taxes

United States Commercial

RB

Reinhart Boerner Van Deuren s.c.

Supreme Court Case Prompts Estate Tax Considerations For Businesses

United States Tax

KR

Kaufman Rossin

Revocable Trusts, Irrevocable Trusts, And Changing With The Times

United States Commercial

WL

Withers LLP

2024 Legislative Update: New Laws To Take Effect July 1

United States Healthcare

BM

Barrett McNagny

Q&A With Anne Paape, Managing Director And Senior Fiduciary Counsel At Cresset

United States Wealth Mgt

RK

Robins Kaplan

Understanding Client Motivations: Key To Making A Significant Impact

United States Commercial

IG

IR Global

Reinhart Strengthens Trusts And Estates Practice With Addition Of Attorney Abigail McGowan

United States Commercial

RB

Reinhart Boerner Van Deuren s.c.

Information Reporting On Foreign Trusts And Gifts – New Regulations Proposed

United States Commercial

RP

Ruchelman PLLC

Private Family Offices Can Be Complicated – Should You Outsource Yours?

United States Commercial

KR

Kaufman Rossin

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Latest Videos

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Navigating Solo Aging With Dr. Gerda Maissel (Video)

OK

Offit Kurman

CareYaya: A Revolutionary Approach To Elder Care (Video)

OK

Offit Kurman

Charitable Remainder Unitrusts In A Rising Interest Rate Environment (Video)

LG

Lathrop GPM

Ten Minute Interview: How To Mitigate Trustee Liability (Video)

FL

Foley & Lardner

Private Family Trust Companies (Video)

VW

Duggan Bertsch

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