Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Law
Grantor Trusts And Income Tax Reporting Requirements: A Primer, Bridget J. Crawford
Grantor Trusts And Income Tax Reporting Requirements: A Primer, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
In the last decade, grantor trusts have become a cornerstone of many sophisticated estate plans. Although clients and their advisors employ grantor trusts with great frequency and success, few taxpayers and not all estate planning professionals are fully conversant with the income tax reporting requirements for grantor trusts. Some erroneously assume that because grantor trusts are "ignored" for purposes of calculating taxable income, they are also ignored for purposes of reporting taxable income. this is not always the case, however. This article explains the complex rules with which taxpayers and their advisors must comply for reporting income of grantor trusts. …
Wills, Trusts And Estates (Annual Survey Of Virginia Law, 2000-2001), J. Rodney Johnson
Wills, Trusts And Estates (Annual Survey Of Virginia Law, 2000-2001), J. Rodney Johnson
Law Faculty Publications
The General Assembly enacted legislation dealing with wills, trusts, and estates that added or amended a number of sections of the Virginia Code in its 2001 Session. In addition, one Supreme Court of Virginia opinion and three Virginia Circuit Court opinions raised issues of interest to the general practitioner as well as the specialist in wills, trusts, and estates during the period covered by this review. This article reports on all of these legislative and judicial developments.
Estates & Trusts: 2001 Survey Of Florida Law, Eloisa Rodriguez-Dod
Estates & Trusts: 2001 Survey Of Florida Law, Eloisa Rodriguez-Dod
Faculty Publications
This article discusses relevant changes in Florida probate and trust statutes and regulations through mid-2001, updating a prior survey published in 1998. The article highlights and summarizes, some aspects of the elective share provisions and other legislative changes to the Florida Probate Code and Trust Administration Statutes. Amendments to the Florida Probate Rules are also highlighted. Lastly, the article highlights some significant cases decided during mid-2001 that affected this area of the law.