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Trusts
North Carolina’s Repeal of the Rule Against Perpetuities Upheld
Posted on: February 12th, 2010
In a decision dated February 2, 2010, the North Carolina Court of Appeals upheld the Superior Court Judge’s 2009 decision in Brown Brothers Harriman Trust v. Anne P. Benson, et al....
IRS Issues Guidance for 2010 Gifts to Trusts
Posted on: February 3rd, 2010
Based on what appeared to be a giant "loophole" in the gift tax law applying to gifts made in 2010, taxpayers could arguably make gifts to a wholly-owned grantor trust free from gift tax. ...
NC Trustees
Posted on: November 13th, 2009
Effective October 1, 2009, Trustees of North Carolina trusts can, subject to certain requirements, appoint the trust property to another trust for the same beneficiary. ...
NFA (Gun) Trusts Provide Many Advantages
Posted on: November 5th, 2009
This posting is courtesy of my colleague David Goldman in Jacksonville, Florida, who has created a special trust for owning weapons regulated by the National Firearms Act (NFA)....
Offshore Trust Cases – Trading Jail for Protection?
Posted on: May 29th, 2009
Offshore trusts continue to be an effective asset protection tool, including in bankruptcy, tax litigation, and divorce situations, even when the facts are not favorable to the trust grantor. ...
NC’s Repeal of Rule Against Perpetuities Upheld
Posted on: May 8th, 2009
I previously blogged about NC’s repeal of the Rule Against Perpetuities, which limited the amount of time a trust could stay in existence, and some questions that existed regarding the repeal’s validity....
