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Interesting Trends With Millennials and Trusts
South Dakota Trust Company
The Millennials are projected to number 73 million, overtaking Baby Boomers as the largest adult segment of the U.S. population. They have different concerns and opinions than their parents, and many
Is a Wealth Tax in Our Future?
South Dakota Trust Company
Given the rhetoric and possible need for additional tax revenue in the U.S., families of wealth and their advisors should be aware of the future possibility of the wealth tax particularly when
Corporate Transparency Act Creates Privacy Concerns for Family Offices and Private Trust Companies
Waller Lansden Dortch & Davis (now part of Holland & Knight)
High net-worth families for whom privacy is a paramount consideration may be concerned that the Corporate Transparency Act, which became law on January 1, 2021, creates a risk of sensitive ownership
Trust Mapping or Estate Distribution Overview Best Practices
Wellspring Associates
When it comes to trust mapping or developing an estate distribution summary for a family, it is critical to align the family’s expectations with the level of overview they want to see. A list
Excellent Opportunity: The Modern Dynasty Trust/Family Bank
South Dakota Trust Company LLC
A Dynasty Trust is often referred to as a family bank since it serves as a primary resource for the funding of the needs of a family's beneficiaries in successive generations. Given the
Hands Off Your Trust: U.S. Supreme Court Limits State Income Taxation of Trusts
Schiff Hardin
Every state has its own set of rules for assessing income tax against a trust. In some situations, a trust might be required to file tax returns in three or more separate states. Recently, the U.S.
Delaware Trusts: Safeguarding Personal Wealth
Northern Trust
Over the years, many families and their advisers have come to find that the State of Delaware is a trust-friendly jurisdiction that promotes modern laws and attractive income tax advantages. This
Supreme Court Decision in Kaestner Could Create New Opportunities to Save State Taxes by Moving Trusts to Tennessee
Waller Lansden Dortch & Davis (now part of Holland & Knight)
A new U.S. Supreme Court ruling in the Kaestner case means that more out-of-state residents will be able to fully realize the benefits of Tennessee's progressive trust laws and zero income tax on
Results Oriented Trusts: Balancing Settlor Intent with Beneficiary Needs
More and more families are looking to ensure that their philosophy and values align with their goals in creating trusts. A results-oriented trust is one that has been particularly designed as a tool
A Comparison of State PTC Laws
Waller Lansden Dortch & Davis
There are various laws and issues to take into account when considering a state in which to form a Private Trust Company, including requirements around annual reporting, residency of personnel, and