Filters
Interest in collective investment trusts (CITs) as plan investment options is steadily accelerating. As part of this growing attention, CIT governance practices, and the policies and procedures banks
Over the past decade, the Tennessee legislature has taken significant actions to provide a more practical statutory framework for trust administration. With the latest enhancements to the Tennessee
Compound growth over time—uneroded by taxes—is key to amassing substantial wealth, and that’s where dynasty trusts come in. It’s designed to minimize taxes over multiple
A Charitable Lead Annuity Trust (CLAT) is an effective means to reduce current income taxes, transfer wealth to a family free of gift and estate tax, and benefit charity. Here is an
Also known as a family trust company, a private trust company (PTC) is an entity that allows families to unbundle fiduciary services in furtherance of family and financial goals. In this overview and
Flexible trust planning has never been more important as a result of current and future health, political, economic, and tax uncertainty. Modern directed trusts are one of the best vehicles to
If you own a closely held business, choosing how and when to exit your business is a critical part of the planning. If one of your goals involves benefiting charity, you might consider the use of a
When an irrevocable trust meets all of its goals, it is reflective of following the three essential checklists that focus on the people, the establishment of the trust, and the running of the trust.
For married couples looking to use their lifetime gift exemptions and protect their assets, spousal lifetime access trusts (SLATs) are an attractive option. Planning to use the increased exemption
The House Budget Committee released a third version of H.R. 5376 (the Build Back Better Act) on November 3, 2021. This draft increases the state and local tax deduction, brings back many of the