Prior to the enactment of the Bipartisan Budget Act of 2015 (“BBA”), partnership audits were conducted exclusively under rules set […]
Read MoreTag: Jonathan E. Becker
CTC’s Trust Counsel, Jonathan Becker, Panelist for CLE course: Avoiding “Crummey Power” Mistakes in Drafting Trust Documents
Our Trust counsel, Jonathan E. Becker, was recently a co-panelist for the CLE course: Avoiding “Crummey Power” Mistakes in Drafting […]
Read MoreThe Basics of BDITs
A Beneficiary Defective Inheritance Trust (“BDIT”) is an irrevocable trust that freezes the value of assets for gift and estate […]
Read MoreStay Connected to Commonwealth Trust Company – 2014 Annual Newsletter
In 2014, we want you to Stay Connected to Commonwealth Trust Company. Included in our 2014 Newsletter are the following topics: […]
Read MoreChoice of Law: Delaware Supreme Court Renews its Commitment to Grantor Intent in the Peierls Opinions
On October 4, 2013, the Delaware Supreme Court (the “Court”) issued three landmark opinions which have a significant impact on […]
Read MoreUPDATE Windsor Decision
On August 16, 2013, we published an article discussing the impact the Supreme Court’s decision in United States v. Windsor […]
Read MoreWelcome Back, DINGs (Delaware Incomplete Non-Grantor Trusts)
Recently, the IRS issued PLR 201310002, granting a number of favorable rulings with respect to the income, estate and gift […]
Read MoreThe Commerce Clause vs. the Resident Trust Concept (McNeil v Commonwealth of Pennsylvania)
For some time, settlors and practitioners wanting to take advantage of the myriad benefits of Delaware trusts have had to […]
Read MoreWindsor Decision re Defense of Marriage Act (“DOMA”)
Last month the Supreme Court of the United States struck down as unconstitutional Section 3 of the Defense of Marriage […]
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