In Trusts and Estates | On January 22, 2019
As a parent, one of the most significant decisions I had to make in my estate planning wasn’t how to divide my estate or how to reduce taxes. It was who my husband and I should name as guardian of our young children. Fortunately my decision – although significant – wasn’t too difficult because I […]
When investing trust funds, trustees of a Delaware trust must abide by a statutory “prudent person” standard (unless expressly released from doing so in the trust instrument) that requires the trustee to act with “the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and […]
An important feature of the 2017 Tax Act is the increase in the standard deduction, a change that will have a far-reaching effect on charitable giving. Charities remind us that gifts to them are tax-deductible – but in practice, there is no tax deduction unless the donor has itemized deductions exceeding the standard deduction. The […]
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