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Special needs trusts—A trust set up for the benefit of a disabled person.
The Trustee's Role in Directed Trusts
Over the last decade, trust law has undergone a transformative evolution. It's becoming commonplace for trust settlors to design so-called directed trusts...
A Shot Across the Bow
Last year, a ruling by the Indiana Court of Appeals, In Re Stuart Cochran Irrevocable Trust,1 sent a shot-across-the-bow warning to trustees trying to...
Family Business Succession Planning
The United States is on the threshold of a major demographic shift. The post-war baby boom generation a group of some 78 million Americans has arrived...
Don't Give Directly To Special Needs Relatives
Often, grandparents, aunts, uncles, godparents and the like want to help disabled relatives by leaving them some money. That's why every attorney familiar...
Whew!
The good news in elder law is that there was no big news in 2007. That's a relief after years of new federal laws enacted to restrict people's access...
The SNT Trap
Special needs trusts (SNTs) trusts created for the benefit of a disabled beneficiary present exciting opportunities for corporate fiduciaries. They also...
UTC Is No Threat to SNTs
This letter is in reaction to the article A Threat to All SNTs by Mark Merrick and Douglas W. Stein, which appeared in Trusts & Estates' November 2004...
A Threat to All SNTs
Most people haven't noticed, but the Uniform Trust Code (UTC) and the Restatement (Third) of Trusts together abolish the 125-year-old common law distinction...
Serving Special Needs
Setting up a self-settled special needs trust (SNT) can be an invaluable way to enhance the standard of living of a disabled client. But missteps by a...
Sometimes It's Better Not To Use a Special Needs Trust
Ten years ago a quiet revolution took place in the planning of estates and benefits for people with disabilities. On Aug. 10, 1993, President Clinton...
Special Needs Trust Without the Tax Hit?
Clients who want to create special needs trusts for their family members with disabilities1 often are forced to choose between, on the one hand, favorable...
Special-Needs Trusts
In recent years, estate planners have been hearing the term special needs trust (SNT) more frequently. These vehicles are increasingly used to administer...
Topics of Interest
| Estate Tax | Donor Advised Funds |
| GSTs | Family Offices |
| Private Foundations | Life Insurance |
| 2010 Tax Act News | Industry Trends Surveys |
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Topics of Interest
| Estate Tax | Donor Advised Funds |
| GSTs | Family Offices |
| Private Foundations | Life Insurance |
| 2010 Tax Act News | Industry Trends Surveys |
E-Newsletter Signup
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Wealth Watch 
Wealth Watch is a free e-newsletter delivered twice a month with expert advice on wealth management from Trusts & Estates.
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Tech. Review
Technology Review is a free monthly e-newsletter from Trusts & Estates and nationally renowned expert Donald H. Kelley. It is geared to keeping estate planning lawyers current on the latest tech news they can use.
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Philanthropy Tax Guide
Each month, Conrad Teitell reports on and analyzes as important tax development governing charitable contributions, including how to maximize the benefits and avoid the pitfalls.
Latest from Conrad Teitell
2011 Trust Glossary
Click here to download the 2011 Trust Glossary
50 Years Ago This Month
| 50 years ago, in May 1962, we featured articles such as: "Future of Canadian Trusteeship" by Arthur H. Mingay", "Training Trust Employees" by Ian M. Marr, "What is a Trust Officer?" by Eric J. Brown, and "Selling Services" by Donald I. Webb. |
Conrad Teitell's Guide to Tax Benefits For Charitable Gifts
Click here to view the most up to date guide (September 2011)
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