The historic origins of trusts stretch back a thousand years.2 Yet the role of the trustee particularly the corporate trustee seems to have changed more in the past two decades than in all its prior history. And many...
We say that a grantor retained annuity trust that outperforms the Internal Revenue Code Section 7520 rate will succeed; in other words, it will transfer property in a tax-efficient manner. Conversely, we say that a...
