Estate planners need to rethink how they draft choice of situs provisions as reforms finally modernize 55-year-old trust law ...

Trusts are not exclusive to the ultra wealthy. In New Hampshire and elsewhere, they are practical tools used by families of all sizes to manage assets, protect beneficiaries, and preserve wealth over ...

Clients who want their beneficiaries to avoid probate often place assets in trust. Many CPAs are reluctant to take on being a trustee, which is a time-consuming responsibility. An alternative is to be ...

The session “It’s 10 PM, Do You Know Where Your Trust Is Sited?” at the 2026 Heckerling Institute on Estate Planning detailed ...

Forbes contributors publish independent expert analyses and insights. I write about charitable giving and estate planning ideas. A Delaware court (by the Magistrate in Chancery) recently upheld the ...

Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans ...

When creating a trust, determining who you want to serve as trustee(s) and benefit from the trust as beneficiaries are decisions that need to be made for every trust ...

David F. Powell, professor, Florida State University School of Law, and Tye J. Klooster attorney, Katten Muchin Rosenman LLP, Chicago These are the sample trust form provisions referenced in the ...