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. […]
Publications
Insights from the Commonwealth team to keep you updated.
October 23, 2019
Distribution Requests: Why So Many Questions?
One of the more common questions that a trustee receives from beneficiaries is what information is needed for the trustee […]
July 19, 2019
FinCEN’s Beneficial Ownership Rule
Ola Tucker, JD, CAMS has written an article How Shell Companies Might be Circumventing FinCEN’s Beneficial Ownership Rule. Click to […]
July 18, 2019
The ABCs of DINGs
A Delaware Incomplete gift Non-Grantor Trust (a “DING”) may be an attractive state income tax planning option for individuals living […]
December 20, 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 […]
May 8, 2017
When the Trust No Longer Fits, Use Delaware’s Trust Modification Statute To Tailor It
Few things in life are certain, but one source of certainty in this world is that the future holds uncertainty. […]
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 […]
July 19, 2016
Choosing a Fiduciary
It’s well known that a directed trust offers a number of benefits over the traditional model of one fiduciary making […]
May 6, 2016
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 […]