News

Understanding the Use of Delaware Statutory Trusts in a 1031 Exchange: Insights from Dwight Kay
Delaware Statutory Trusts (DSTs) offer a smart avenue for real estate investors navigating the complexities of a 1031 ...
JD Supra1d
Liability of Trust Beneficiary Who Litigates Vexatiously or Participates in a Breach of Trust
The Restatement (Third) of Trusts, specifically §104, lists four general areas in which the beneficiary’s actions may lead to ...
JD Supra1d
H.R. 1 Tax Title – Summary and Analysis
On May 22, the House of Representatives passed H.R. 1, “The One, Big, Beautiful Bill Act,” legislation authorized under the FY 2025 concurrent ...
National Law Review1d
Should Miller be Set Aside? Observations from a Recent U.S. Supreme Court Decision Regarding a Trustee’s Power to Set Aside Fraudulent Transfers
The U.S. Supreme Court recently decided United States v. Miller, which resolved a circuit split over whether a trustee could ...
archive2d
Taxation of estates, gifts and trusts, 1989-1990
An illustration of a magnifying glass. An illustration of a magnifying glass.