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Topic: Trusts and estates

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	Trusts and estates - Wikipedia, the free encyclopedia
		The law of trusts and estates is generally considered the body of law which governs the management of personal affairs and the disposition of property of an individual in anticipation and the event of such person's incapacity or death, also known as the law of successions in civil law.
		More recently, the concept of an estate has been expanded to encompass any thing of value to which the deceased person was or might have been entitled to claim during his or her lifetime.
		For example, placing property into a trust before death (as opposed to a testamentary trust) will often allow the accomplishment of the objectives of property distribution without coming under the jurisdiction of a court and the possible redistribution after a lengthy contested probate process and trial.
	en.wikipedia.org /wiki/Trusts_and_estates (664 words)

	Law Firm of Pepper Hamilton LLP \| Practice Areas
		A practical approach to estate and trust administration is as important as estate planning to the efficient transfer of family wealth.
		Under the supervision of a trusts and estates lawyer, Pepper's highly experienced estate administrators ensure that estate and trust assets are properly accounted for, appraisals are obtained, tax filing requirements are met, and distributions of estate and trust assets made in a correct and timely fashion.
		The Pepper Trusts and Estates team is experienced in all phases of the long-term administration of trust accounts and is capable of taking responsibility for tax planning, preparation and filing, trust and estate accounting, and distributions.
	www.pepperlaw.com /pepper/practice_show.cfm?rid=11.0 (970 words)

	DLA Piper Rudnick Gray Cary \| US \| Services \| Trusts and Estates
		This surviving spouse wanted her claim against the trust satisfied, although the primary trust asset was a closely held business which was partially owned and totally operated by the children of the first marriage and the decedent's brother.
		We helped the clients establish dynasty trusts to hold voting stock for the children involved in the business and to provide non-voting stock and other assets for the children who were not involved in the business, with parity for a child's spouse who was involved in the business.
		We assisted a family with a restructuring of family trusts so that the family lines where there were no grandchildren received early distributions that were not subject to the generation-skipping transfer tax, while the family lines with grandchildren received the assets that were exempt from the generation-skipping transfer tax.
	www.dlapiper.com /trusts_and_estates (1611 words)

	Trusts and Estates (Site not responding. Last check: 2007-11-03)
		Estate planning can include the use of wills, living trusts, property agreements, one or more irrevocable trusts, charitable trusts, insurance trusts, private foundations, family limited partnerships and limited liability companies, as well as durable powers of attorney for financial and healthcare matters.
		Sheppard Mullin's Trusts and Estates attorneys customize estate plans to minimize taxes, maximize wealth transfers and ensure the final distribution of the clients' assets are in accordance with their wishes.
		In the trust and estate administration area, our attorneys advise trustees, executors and beneficiaries on matters such as the interpretation of document provisions, tax issues (including the preparation of gift and estate tax returns) and disagreements between beneficiaries and fiduciaries.
	www.smrh.com /practice/practicearea.cfm?pracid=63&departmentid=63&dept=1 (388 words)

	Coudert Brothers LLP :: Practices (Site not responding. Last check: 2007-11-03)
		Our extremely active Trusts and Estates (TandE) practice is staffed by attorneys and fiduciary accountants and administrators with many years of experience in representing individuals, trusts, estates, public and private charitable organizations and foundations, and other similar entities.
		In conjunction with our estate and tax planning, Coudert Brothers has found that clients take great interest in teaching their younger generations to develop philanthropic interests by means of establishing and administrating different types of charitable organizations and foundations.
		We are deeply experienced in handling all matters relating to estates and trusts, including valuation of closely-held business interests, historically significant properties, unique art works, major collections, intellectual property rights and other unusual assets; change of situs and domestication of foreign trusts and related entities; and tax compliance, reporting and planning requirements and opportunities.
	www.coudert.com /practices?action=practicedetails&id=65 (823 words)

	Trusts And Estates
		Trusts and estates are also flexible and can be changed just about anytime without much hassle...
		Trusts and Estates, the journal of wealth management, is the how-to manual for advisors to high...
		The law of trusts and estates is generally considered the body of law which governs the...
	www.pafund.com /Trusts-And-Estates.html (478 words)

	DWT LLP \| Practice Areas: Trusts & Estates
		Areas of emphasis include gift, estate and generation-skipping tax planning; preparation of wills and trusts; administration of probate and trust estates; estate planning for the business owner; charitable and deferred giving (including private foundations); and representation of executors and trustees.
		The American College of Trust and Estate Counsel is one such association, comprised of 2600 lawyers, nationally.
		Members of the Practice Group routinely advise the trustees of such trusts regarding administrative matters during the lifetime of the person creating the trust and after the death of the person creating the trust in connection with the continuation or distribution of the trust.
	www.dwt.com /practc/trust_es/trust_es.htm (1538 words)

	Trusts & Estates (Site not responding. Last check: 2007-11-03)
		Estate plans are tailored to the needs and desires of the client, whether it be a simple will or a complex plan involving living trusts, life insurance trusts, charitable trusts, family limited partnerships, or other instruments to distribute assets as intended.
		Estate planning will be performed with all effort to minimize the impact of estate taxes and administrative expenses.
		Modern estate planning also concerns itself with how an individual may maintain some autonomy and control over personal and medical decisions, as well as management of assets, during a period of physical or mental disability.
	www.wjrlaw.com /trusts_&_estates.htm (240 words)

	Home Page
		Trusts & Estates, the journal of wealth management, is the how-to manual for advisors to high-net-worth individuals, families, and foundations.
		It’s important for planners, when drafting an estate plan, to be aware of any buy-sell or other agreements binding on the client’s estate at death.
		Since 1990, wealthy clients have been allowed to use grantor retained annuity trusts (GRATs) to transfer a part or a whole S corporation to their children, free of gift tax and in a way that removes the business from estate taxation.
	www.trustsandestates.com (772 words)

	Venable LLP - Practice Areas - Trusts and Estates
		The essence of the trusts and estates practice is helping clients preserve personal wealth and plan for and implement its transfer in a manner that achieves the uniquely personal objectives of the client while minimizing related tax and other costs.
		The trusts and estates group serves clients with diverse backgrounds, desires and needs throughout the mid-Atlantic region and the nation.
		The lawyers in the trusts and estates group are widely known in their field and have broad experience.
	www.venable.com /practice.cfm?action=view&practice_id=108 (438 words)

	Trusts and Estates
		Davis Polk's trusts and estates lawyers counsel clients on estate planning, estate and trust administration, investment fund management, the use and development of new financial products, and charitable giving, with an emphasis on the tax and fiduciary issues involved in all of these endeavors.
		We advise clients on derivative and other transactions involving individuals, trusts and estates, the estate planning components of employee compensation programs and investment funds, and the fiduciary issues faced by financial institutions seeking to cross-sell the products and services of their affiliates.
		Our Trusts and Estates lawyers are experienced in dealing with the complex interplay of family, fiduciary, financial and tax issues.
	www.dpw.com /practice/te.htm (149 words)

	GT Trusts and Estates
		The Trusts and Estates Department is primarily responsible for assisting individual clients and families in achieving their wealth transfer and estate planning objectives.
		The Trusts and Estates Department is organized as a national and international practice, thus providing a platform to bring to its clients the best ideas and strategies available on a cost effective basis.
		The Trusts and Estates practice ranges from all of the traditional aspects of personal estate planning (including the preparation of revocable trusts, wills, irrevocable trusts and family business entities) to estate, trust and guardianship administration (including the representation of both fiduciaries and beneficiaries in contested probate and trust matters).
	www.gtlaw.com /practices/trusts_estates/index.asp (658 words)

	Estates and trusts - Wex
		Generally, a trust is a right in property (real or personal) which is held in a fiduciary relationship by one party for the benefit of another.
		The trustee is the one who holds title to the trust property, and the beneficiary is the person who receives the benefits of the trust.
		Many trusts are created as an alternative to or in conjunction with a will and other elements of estate planning.
	www.law.cornell.edu /topics/estates_trusts.html (433 words)

	King & Spalding > Practice Areas > Trusts & Estates > Profile (Site not responding. Last check: 2007-11-03)
		Firm lawyers have consistently taken a leadership role in estate and trust law and transfer tax developments on the state and national levels.
		The Trusts and Estates Practice includes John A. Wallace, past President of the American College of Trust and Estate Counsel and past Chairman of the Section of Real Property, Probate and Trust Law of the American Bar Association.
		Trusts and Estates Practice lawyers frequently represent clients before the Internal Revenue Service and, if necessary, in various state and federal courts, in connection with estate and gift tax audits, and other tax controversies.
	www.kslaw.com /practice_areas/practice.asp?practice_id=32 (370 words)

	Wills, Trusts, and Estates, Rucci, Burnham, Carta, Carello & Reilly, LLP
		The group's practice can be divided into four areas: wills and estate planning, including all aspects of "elder law", the representation of the fiduciaries of decedent's estates, the representation of trustees and other fiduciaries (such as conservators and guardians), and the representation of beneficiaries in contested probate matters.
		Current matters of this nature now pending include a situation where a corporate trustee retained its own stock in the trust, to the substantial detriment of the beneficiaries, and a situation where the fiduciary distributed funds to herself, rather than to the trust which was entitled to receive these funds.
		Without a doubt the most rewarding service a trusts and estates lawyer can provide is to see a family business through a transition from one generation to the next.
	www.rucciburnham.com /pracarea/willtrus.htm (1217 words)

	Trusts & Estates (Site not responding. Last check: 2007-11-03)
		We draft wills and trusts that range from simple to complex, administer trusts and decedents' estates, and provide essential and sophisticated estate and gift tax planning.
		We also prepare revocable and irrevocable trusts, powers of attorney, advance medical directives, charitable trusts, and business planning agreements and provide counsel on related estate and gift tax matters.
		Planning for the estates and families of the elderly, including Medicaid eligibility and guardianships, is also a substantial element of the trusts and estates practice.
	www.hpmlaw.com /pareas/trustestates.htm (109 words)

	Trusts and Estates, Goodsill Anderson Quinn & Stifel, Honolulu, Hawaii
		To achieve each client’s objective, attorneys in the Trusts and Estate’s Group work directly with the client and, where appropriate, as part of a counseling team that might include other attorneys in the firm, accountants, financial planners, trust officers, insurance agents, or other professional advisors.
		We are counsel to Hawaii’s oldest and largest corporate fiduciary, and to trustees of some of Hawaii’s largest trusts.
		representation of fiduciaries (personal representatives of probate estates and trustees of trusts) on all aspects of probate and trust administration, including issues of accounting for principal and income, income taxation of trusts and estates, tax compliance, prudent investor decisions and fiduciary responsibility/liability.
	www.goodsill.com /practicedetail.aspx?practiceid=1010 (338 words)

	Tax Law Changes for Gifts and Estates and Trusts
		For estates of decedents dying, and gifts made, after 2002, the maximum rate for the estate tax and the gift tax is as follows.
		For estates of decedents dying in 2004, the credit allowed for state death taxes was limited to 25% of the amount that would otherwise be allowed.
		For estates of decedents dying after 2004, the state death tax credit will be replaced with a deduction for state death taxes.
	www.irs.gov /formspubs/article/0,,id=112782,00.html (360 words)

	Richards, Layton & Finger, P.A.
		Richards, Layton and Finger's trusts and estates practice encompasses all facets of estate planning, estate administration, fiduciary advice and fiduciary litigation.
		Lawyers in the trusts and estates practice work closely with investment advisors, accountants, life underwriters and bank representatives in developing coordinated and comprehensive estate plans.
		The firm's trusts and estate lawyers advise fiduciaries on issues relating to tax-saving strategies, structuring of trust documents, trust and estate legislation, and the relocation of trusts to Delaware to take advantage of favorable Delaware trust law.
	www.rlf.com /practices/tax.cfm (452 words)

	Trusts - The Board of Taxation — The Board of Taxation - Taxation of
		The Division of Charitable Trusts is a unit of the New Hampshire Department of Justice.
		One common way to describe trusts is by their relationship to the trustor's life.
		Since many individuals neither set up trusts nor execute wills, state intestate succesion laws are an important complement to trust and estate law.
	probate.yoursuperengine.com /q/probate-trusts.htm (645 words)

	Wills, estates, probate & trusts in Wisconsin
		Wisconsin lawyers focusing on estate planning and probate are best-suited to plan, draft and review estate plans involving your home, investments, real estate and assets.
		Whether your estate is worth $50,000 or $500,000, you need attorney advice to protect your wishes and guard family security.
		Wisconsin estate, inheritance and gift tax forms should be enough to realize the need for an attorney.
	www.frankpasternak.com /wisconsin_wills_probate_estates_trusts.htm (443 words)

	W&D \| Practices \| Trusts and Estates
		The Trusts and Estates Department at Wiggin and Dana offers individuals a full range of sophisticated estate planning and administration services, including drafting of wills, trusts, and marital agreements, probate and estate settlement services, trust administration and tax return preparation.
		He was able to transfer a significant amount of his wealth to the next generation on a tax efficient and orderly basis, with the least amount of expense and worry to his family.
		Although the Act offers the prospect of having one's estate pass to heirs free of federal estate and generation-skipping transfer taxes, the Act also creates a great deal of uncertainty because of a "sunset provision" and a long phase-out period.
	www.wiggin.com /practices/group.asp?groupid=23 (954 words)

	[No title]
		We are uniquely qualified to provide these services because of our knowledge of the laws concerning estate planning and the administration of estates and trusts, and because we understand the personal nature of this practice.
		In addition, attorneys represent existing trusts and their trustees, providing guidance to the trustee so that taxes are reduced and trust assets are preserved and the intent of the trust grantors and needs of the trust beneficiaries are effectively served over time.
		Attorneys also represent beneficiaries of substantial estates and trusts in litigation seeking to assert their rights in response to acts or omissions by fiduciaries.
	www.gardere.com /Practice_Areas_and_Industry_Teams/Practice_Area?id=216 (523 words)

	Herrick, Feinstein LLP - Practice Areas
		Where appropriate, we provide significant benefits by creating "generation-skipping trusts," which can avoid one or more generations of estate tax and generation-skipping transfer tax, while at the same time providing the beneficiary, such as a child, or grandchild, virtually complete enjoyment and control over a gift held by the trust.
		There are various planning techniques we can recommend to safeguard the proceeds of life insurance policies from estate tax, while allowing the surviving spouse and future generations to have the use of the proceeds unreduced by income or estate tax.
		Furthermore, we are able to structure insurance planning so that insurance proceeds will be available to pay estate tax on the death of an individual, but the insurance proceeds and property purchased with these proceeds will not themselves be subject to the estate tax.
	www.herrick.com /practiceareas?page=trusts (814 words)

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