Windsor 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 Act ("DOMA"), finding that defining marriage as between one man and one woman violates the equal protection provisions of the 5th Amendment. From a...

Discretionary Distributions: A Trustee’s Guideline

When beginning the process of establishing a trust, grantors often have a general idea as to whom they will name as a beneficiary. Often, they will also know under what circumstances they would like a trustee to make a distribution to said beneficiary. However,...