Private Trust Companies


A Golden Opportunity: Wealth Transfer Planning in 2020
Gresham Partners
With the distinct possibility that the U.S. election can result in tax law changes, it’s time to reinforce the wealth planning strategies. There are four reasons certain wealth transfer
Massachusetts Estate Tax Can Now Apply to Out-of-State Trusts
Hemenway & Barnes
The tax stakes are substantially higher in Massachusetts for the residents than they are for nonresidents. However, with the latest court ruling, Massachusetts estate tax can now apply to out-of-
Planning for Liquidity Events with Wyoming Entities
Willow Street Group
For families holding illiquid assets, anticipatory pre-liquidity planning can greatly improve asset protection, wealth transfer, and tax outcomes. Using Wyoming entities, a review of pre-liquidity
Getting Ready: What You Need to Know About Preparing Your Legacy Plan
Baker Hostetler
The basic foundation for every core legacy plan starts with five documents: a will, an irrevocable or living trust, a durable power of attorney for financial management, an advanced medical directive
Jurisdiction Comparison for Wealth Transfer Planning
Willow Street Group
In the current environment, many families are reevaluating and modifying their fiduciary structures. To assist in these discussions, a reference summary of state laws is provided to help families
Improving Tax Management of Grantor-Retained Annuity Trusts
In light of the current economic downturn and renewed possibility of rising tax rates, there has been a noted increase in the use of grantor-retained annuity trusts (GRATs). Although this type of
An Overview of Trusts & Trustees
Willow Street Group
When seeking to preserve the family legacy and wealth, families can create custom-tailored trusts to meet their specific needs and goals. In this overview, learn about why families form trusts, the
Pre-Liquidity Planning with Wyoming Entities
Willow Street Group
For families contemplating a liquidity event, anticipatory pre-liquidity planning can greatly improve tax savings when using Wyoming entities, which benefit from modern trust statutes. A review of
WING Trusts
Willow Street Group
When wanting to retain access to the assets in a trust, a Wyoming Incomplete Gift Non-Grantor (WING) Trust can be created. This one-sheeter provides a four-step overview of the WING Trust entity and
New IRS Coordinated High Wealth Audit
Waller Lansden Dortch & Davis
The IRS is coming out of its silos. Between July 15 and September, the IRS will audit several hundred high-income individuals and one or more related entities, typically one or more pass-throughs.