Estate planners need to rethink how they draft choice of situs provisions as reforms finally modernize 55-year-old trust law ...

The session “It’s 10 PM, Do You Know Where Your Trust Is Sited?” at the 2026 Heckerling Institute on Estate Planning detailed ...

Learn how trust funds work, their benefits, and the differences between revocable and irrevocable funds. Understand how they manage and protect assets for beneficiaries.

One cannot handle the disposition of one's estate from the grave, but one can determine who will handle that disposition. The two basic ways to do so are by wills or trusts. The larger and more ...

We are accustomed to think of the trust as a branch of property law. The Restatement(Second) of Trusts defines the trust as "a fiduciary relationship with respect to property," [FN1] and the codes ...