July 24, 2015
The Basics of BDITs
A Beneficiary Defective Inheritance Trust (“BDIT”) is an irrevocable trust that freezes the value of assets for gift and estate […]
Publications
Insights from the Commonwealth team to keep you updated.
May 8, 2015
Fifty States of Grey – The Complex Rules of State Income Taxation for Trusts
Fifty States of Grey – The Complex Rules of State Income Taxation for Trusts[1] Currently, seven states do not subject […]
March 3, 2015
The Secret’s Out: Silent Trusts are Worth Shouting About in Delaware
Ever since December of 2010, lifetime gifts to irrevocable trusts have risen substantially in the United States. At the foundation […]
January 12, 2015
CTC 2015 Annual Newsletter
Commonwealth Trust Company’s 2015 Annual Newsletter includes the following topics: Delaware Tax Trap Planning – How to Take Advantage of a Step-Up […]
November 17, 2014
CTC’s President, Cynthia D.M. Brown’s, Article Published by Steve Leimberg re: Creating a Delaware Asset Protection Trust
Cynthia D.M. Brown, Esquire article on the Delaware Qualified Dispositions in Trust Act was published in Steve Leimberg’s Asset Protection Planning […]
October 15, 2013
Choice of Law: Delaware Supreme Court Renews its Commitment to Grantor Intent in the Peierls Opinions
On October 4, 2013, the Delaware Supreme Court (the “Court”) issued three landmark opinions which have a significant impact on […]
August 16, 2013
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 […]
April 12, 2013
STEP 6th Annual Pacific Rim Conference, Los Angeles, CA May 3-4 2013
If your (inter)national clients are contemplating establishing a Delaware Trust and are looking for a directed Trustee, Jimmy Horty is available […]