September 19, 2023
Modernizing Outdated Delaware Trusts
When establishing a trust, one of the biggest concerns for a family is how the trust instrument, often an irrevocable […]
Publications
Insights from the Commonwealth team to keep you updated.
May 30, 2023
The Trust Instrument: How Trustees Interpret Common Trust Provisions
Many considerations go into the planning and drafting of a trust instrument: For what purpose do you need the trust? […]
Estate Planning Considerations for the Non-Citizen Spouse
When you are planning your estate and your spouse is not a US citizen, there is something very important to […]
Choosing a Fiduciary
It’s well known that a directed trust offers a number of benefits over the traditional model of one fiduciary making […]
April 27, 2021
Trust Loans to Beneficiaries: A Topic of Interest
For estate planning practitioners, loans are a versatile tool which can be utilized to accomplish a broad range of goals. […]
December 21, 2017
Practical Considerations in Drafting Silent Trusts
When a client asks her attorney to draft a trust, they likely will spend most of their time talking about […]
March 15, 2017
New Partnership Audit Rules under the Bipartisan Budget Act of 2015
Prior to the enactment of the Bipartisan Budget Act of 2015 (“BBA”), partnership audits were conducted exclusively under rules set […]
March 3, 2016
Step It Up For Step-Up In Basis
The IRS announced the 2015 annual exclusion amount will rise to $5,430,000. The continued rise of the annual exclusion has […]
January 8, 2016
Feature Article in Trust & Estates December 2015 Issue “Achieving Situs: Why Ongoing Trust Administration is Critical”
We are pleased to announce that Commonwealth Trust Company’s President, Cynthia D.M. Brown, has co-authored a Feature Article in the […]