Robert AdlerJun 28, 2019U.S. Supreme Court Gives Taxpayer a Win in Trust Tax CaseWhen a state seeks to base its tax on the in-state residence of a trust beneficiary, due process demands a pragmatic inquiry.
Robert AdlerJun 16, 2019What is the Surrogate's Court?The Surrogate's Court is the court in New York where all matters relating to Wills and Trusts are determined. The Surrogate is the title...
Robert AdlerMay 7, 2019Lifetime Gifts: Non-Tax ConsiderationsA prospective donor should realize that, in order to obtain the tax benefits from a lifetime gift, he or she must make the gift irrevocably.
Robert AdlerMar 21, 2019The Charitable Remainder Trust and the Wealth Replacement TrustAlthough the charitable remainder trust offers considerable potential tax advantages that can reduce the effective cost of charitable...
Robert AdlerMar 14, 2019What Is a Spendthrift Clause in a Trust?The effect of spendthrift clauses may be eroding to different degrees in the various states.
Robert AdlerFeb 11, 2019The Irrevocable Life Insurance Trust And Crummey PowersThe primary purpose of using an irrevocable life insurance trust is to exclude the life insurance policy proceeds from estate taxation in...
Robert AdlerFeb 7, 2019Decanting - Can I Change an Irrevocable TrustOne of the basic purposes of trusts is protection. It may be the protection of a spouse, child, parent or dependent that is desired. It...