Susan Sontag social commentator, critic, activist and acclaimed writer executed her last will and testament six months before she died on Dec. 28, 2004 at age 71. Her death, reportedly from complications of acute myelogenous leukemia, concluded a...
Special needs trusts (SNTs) trusts created for the benefit of a disabled beneficiary present exciting opportunities for corporate fiduciaries. They also risk sapping fiduciaries' time and emotional energy. Sometimes, the wisest choice is for a...
With just two revenue rulings, the Internal Revenue Service established the 5 percent exhaustion rule, which essentially says that if there is a more than 5 percent possibility that a charitable remainder annuity trust (CRAT) will run out of...