Prior to the enactment of the Bipartisan Budget Act of 2015 (“BBA”), partnership audits were conducted exclusively under rules set […]
Read MoreNew Partnership Audit Rules under the Bipartisan Budget Act of 2015
March 15, 2017
Tag: Jonathan E. Becker
CTC’s Trust Counsel, Jonathan Becker, Panelist for CLE course: Avoiding “Crummey Power” Mistakes in Drafting Trust Documents
October 15, 2015
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
July 24, 2015
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
February 24, 2014
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
October 15, 2013
On October 4, 2013, the Delaware Supreme Court (the “Court”) issued three landmark opinions which have a significant impact on […]
Read MoreUPDATE Windsor Decision
September 18, 2013
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)
September 9, 2013
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)
August 23, 2013
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”)
August 16, 2013
Last month the Supreme Court of the United States struck down as unconstitutional Section 3 of the Defense of Marriage […]
Read More