This article explores the strategic use of this election, highlighting its potential to optimize tax outcomes for both trusts and beneficiaries while cautioning against its pitfalls.

Trusts and estates are the two main legal structures for transferring assets to your heirs and beneficiaries. Each works in ...

Revocable trusts can go by other names like living trusts, inter vivos trusts or even “loving” trusts, but their purpose is the same: to address the problems that traditional last wills and testaments ...

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The ruling hinges on the corporation and trust being treated as a single entity and meeting other requirements under Regs.

There is no wiggle room when it comes to establishing and maintaining a trusting relationship. If you say you will do ...

Kingsley Omeihe does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond ...