The Tax Consequences of Decanting

Decanting is a common estate planning technique which enables one to amend an irrevocable trust.  This presentation provides a synopsis of trust decantings and underscores issues related to tax matters which one should consider when decanting a trust.  This...

UPDATE Windsor Decision

On August 16, 2013, we published an article discussing the impact the Supreme Court’s decision in United States v. Windsor would have upon trust administration, please click the following link for an important UPDATE:  UPDATE DOMA Article by...