New Jersey does not have a statute authorizing the decanting of trusts, but a "common-law decanting" can be accomplished thanks to the Wiedenmayer case. For tax and nontax reasons, estate planning ...

The U.S. as common-law trustee. At common law as enhanced by equity, a “use,” the trust’s ancient doctrinal predecessor, could not be enforced against the Crown. Today, jurisdiction over any suit ...

The federal government has developed yet another tool to help crack down on money laundering—this time by documenting who owns closely held companies. Private companies that are accustomed to the ...

Location, location, location is not just vital in real estate. Where you live also can have critical tax implications for your taxes, especially for married couples. There are two very different kinds ...

What law determines whether a "business trust" may be an eligible debtor under Chapter 11? There is a split of authority as to whether the law of the jurisdiction in which the trust resides or federal ...

AndreyPopov / Getty Images/iStockphoto In the Monopoly game of life, there is a type of trust that could take you straight to jail. Like all good scams, this trust has gone by different names over the ...

In their presentation, “Taking Care of Business: New Approaches to Business Succession Planning,” at the 59th annual Heckerling Institute on Estate Planning, Ellen K. Harrison and Natalie ...