Filters
A grantor retained annuity trust (“GRAT”) is an estate planning instrument that may be used to transfer wealth from the trust grantors to the trust beneficiaries. In this overview of
A trustee’s job is to carry out the intent of the trust creator, using the trust document as a roadmap. Trustees and beneficiaries must work to build a mutually beneficial relationship to
Death isn’t something many want to think about, but estate planning is a complex topic with consequential decisions. Tolleson Wealth Management President Richard Joyner discusses what to think
Wyoming is one of two states that permits both chartered, or regulated, and unchartered, or unregulated, private family trust companies (PTCs). This guide reviews important considerations and
Amid low interest rates and volatile asset values, high-net-worth individuals are taking a fresh look at a powerful wealth transfer tool—grantor-retained annuity trusts, or GRATs. When GRATs
Over the past decade, Tennessee has significantly elevated its position as a preeminent jurisdiction to situs a trust. With the latest enacted legislation in the state, that situs status is
With the IRS increasing their funding and enforcement, upper income taxpayers should expect the IRS audit coverage to increase dramatically on them. It’s important to prepare for the tax
Once the private trust company’s (PTC) governance structure is designed, the foundational operations and administration elements will be central to bringing the PTC to life. Three key
A solid governance structure is critical to any private trust company’s long-term success. Through a thoughtful review that includes useful diagrams and outlines, learn the common
The big question in the estate planning world today is whether, when, and to what extent the U.S. Congress will enact changes to gift, estate, and income tax laws. With many challenges facing the new