Skip navigation
The Tax Implications of Arbitration

The Tax Implications of Arbitration

Mikel v. Commissioner highlights the consequences of trust disputes

An arbitration clause in a will or trust can have numerous benefits for the grantor, the fiduciary and the beneficiaries. Such a clause would force beneficiaries and fiduciaries to submit disputes to arbitration or to a similar alternative forum, rather than allow such disputes to be resolved through litigation, with its potential costs in time, money and relationships.

All access premium subscription

Please Log in if you are currently a Trusts & Estates subscriber.

If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.

Questions about your account or how to access content?

Contact: [email protected]

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.