We are pleased to announce that Commonwealth Trust Company’s President, Cynthia D.M. Brown, has co-authored a Feature Article in the […]
A Beneficiary Defective Inheritance Trust (“BDIT”) is an irrevocable trust that freezes the value of assets for gift and estate […]
Fifty States of Grey – The Complex Rules of State Income Taxation for Trusts[1] Currently, seven states do not subject […]
Ever since December of 2010, lifetime gifts to irrevocable trusts have risen substantially in the United States. At the foundation […]
Commonwealth Trust Company’s 2015 Annual Newsletter includes the following topics: Delaware Tax Trap Planning – How to Take Advantage of a Step-Up […]
Cynthia D.M. Brown, Esquire article on the Delaware Qualified Dispositions in Trust Act was published in Steve Leimberg’s Asset Protection Planning […]
On October 4, 2013, the Delaware Supreme Court (the “Court”) issued three landmark opinions which have a significant impact on […]
Last month the Supreme Court of the United States struck down as unconstitutional Section 3 of the Defense of Marriage […]
If your (inter)national clients are contemplating establishing a Delaware Trust and are looking for a directed Trustee, Jimmy Horty is available […]