Learn how irrevocable trusts protect assets, reduce estate taxes, and provide long-term financial control by placing wealth under the management of an independent trustee.

Splitting The Difference Structuring And Restructuring Interests In Trusts,” by Diana S.C. Zeydel. Modern irrevocable trusts often span long periods or last in perpetuity. With growing frequency, ...

Trust protector powers are very potent powers that add flexibility to an irrevocable trust so that the trust can be modified (reconfigured) or even “decanted” (transferred) into a new jurisdiction ...

In Frank Aragona Trust v. Comm’r, 142 T.C. No. 9, the Tax Court ruled in favor of the taxpayer, holding that a trust could and did materially participate in real estate rental activities, thus ...

For clients waiting to see if Congress will extend or cut the lifetime gift and estate tax exclusion next year, setting up an irrevocable trust now can be a base-covering estate planning option. Katie ...

On August 28, 2025, Missouri House Bill 754 (HB 754), which was signed by Governor Mike Kehoe on July 10, 2025, will become law, introducing a pivotal change to the state’s tax code concerning ...

Forbes contributors publish independent expert analyses and insights. Matthew F. Erskine is a trusts and estates attorney. The new year 2026 or straightforward concept. number 2026 written on the road ...