44th Annual Midwest-Midsouth Estate Planning Institute

Commonwealth Trust Company is a sponsor of the 44th Annual Midwest-Midsouth Estate Planning Institute. The Institute will be held on July 27 & 28, 2017 at The Marriott Griffin Gate Resort in Lexington, Kentucky. If you are attending the event, please stop by...

STEP Miami 8th Annual Summit

Commonwealth Trust Company is a sponsor of the STEP Miami 8th Annual Summit. The Summit will be held on May 19, 2017 at The Conrad Miami Hotel. If you are attending the event, please stop by Commonwealth’s table in the exhibit area to learn more about our Delaware...

13th Annual International Estate Planning Institute

Commonwealth Trust Company is a sponsor of the 13th Annual International Estate Planning Institute in New York, NY.  The institute will be held on March 23-24, 2017 at the Crowne Plaza Hotel.  If you are attending the event, please visit Chris Major and Amy Brown at...

Proposed Regulations for Section 2704 of the Internal Revenue Code

Today, valuation discounts are permitted for interests in closely held family entities for transfer tax purposes. However, proposed regulations under Section 2704 of the Internal Revenue Code were released on August 3, 2016 to curtail this use of valuation discounts....

Choosing a Fiduciary

It’s well known that a directed trust offers a number of benefits over the traditional model of one fiduciary making all decisions involving the trust. With a directed trust, the fiduciary duties are bifurcated, thus allowing the settlor to delegate each fiduciary...