United States: Trusts

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Article
Joshua Rubenstein Co-Authors Chapter In A Guide To International Estate Planning
Joshua S. Rubenstein of Katten's Private Wealth Department co-authored a chapter in the newly released third edition of the American Bar Association's comprehensive guide to international estate planning. The publication addresses the growing complexity of cross-border wealth management as families and assets increasingly span multiple jurisdictions. Written by leading international practitioners and tax professionals, the guide provides essential insights for lawyers, fiduciaries, family office professiona
United States Family
KM
Katten Muchin Rosenman LLP
Article
NIL Changed the Money Timeline. Athlete Planning Needs to Catch Up.
Young athletes are earning significant income through NIL deals before turning professional, yet traditional financial advisory models introduce legal and estate planning too late in their careers. How can the sports industry better protect athletes' wealth by establishing coordinated advisory teams, trust structures, and comprehensive planning during the NIL era rather than waiting until after major contracts are signed?
United States Wealth Mgt
FL
Fennemore
Article
Navigating Florida’s New Trust, Probate And Series LLC Statutes
Florida has enacted significant statutory changes affecting trust administration, probate procedures, and business entity formation. These reforms introduce streamlined nonjudicial processes for trustee discharge, expand access to simplified probate administration, and establish a new framework for protected series LLCs that offers enhanced asset protection and operational flexibility for estate planners and business owners.
United States Wealth Mgt
WL
Withers LLP
Article
Using Offshore Trusts For Private Equity Investments And Wealth Preservation
High-net-worth individuals and private equity investors increasingly explore offshore trusts as sophisticated wealth planning tools that may provide enhanced asset protection, investment management flexibility, and multigenerational wealth preservation. Understanding the strategic benefits, tax implications, and compliance requirements of these complex structures is essential for entrepreneurs, executives, and families seeking to protect significant holdings while maintaining appropriate control and meeting
United States Wealth Mgt
MG
MGO CPA LLP
Article
When The Marriage Ends But The Trust Doesn’t: Untangling Trusts In Divorce
When a trust beneficiary's marriage ends in divorce, those same trusts designed to preserve wealth can become sources of friction and financial disparity. Washington State courts must make a "just and equitable" division of property while considering each party's economic circumstances, including trust interests that may not be divisible but significantly impact financial realities.
United States Family
Sr
Stokes Lawrence, P.S.
Article
New York City’s Pied-à-Terre Tax: How Trust And Entity Ownership Affects The Primary Residence Exclusion
New York City's pied-à-terre tax took effect on July 1, 2026, imposing a surcharge on certain residential properties that do not serve as a primary residence. A critical question for property owners is whether holding title through a trust or other entity can avoid this surcharge, and the answer depends on how the City applies its "look-through" approach to beneficial ownership. Understanding the primary residence exclusion requirements for trusts and business entities is essential for property owners
United States Tax
FF
Farrell Fritz, P.C.
Article
NYC DOF Finalizes Rules And Sends Notices Implementing The New Pied-à-Terre Tax
New York City's Pied-à-Terre Tax imposes substantial annual surcharges on high-value residential properties that don't serve as primary residences, with rates ranging from 0.8% to 6.5% of assessed value depending on property type and valuation. The Department of Finance has issued implementation guidance and mailed notices to affected property owners, who must now navigate complex exemption requirements and documentation standards by the September 18, 2026 deadline. Critical questions remain unresolved
United States Tax
GT
Greenberg Traurig, LLP
Article
Why Your Digital Assets Belong In Your Estate Plan
Estate planning has evolved beyond traditional assets like real estate and brokerage accounts to encompass a new frontier: digital assets including cryptocurrency wallets, NFT collections, and social media accounts. Without proper planning, these valuable online holdings may become permanently inaccessible or subject to costly litigation, leaving fiduciaries struggling to navigate complex legal frameworks that govern access but not ownership.
United States Family
CS
Cole Schotz P.C.
Article
Estate Planning For Digital Assets Under New Jersey Law
As personal and financial lives increasingly move online, estate planning must evolve to address digital assets ranging from email accounts and social media profiles to cryptocurrency and cloud-stored business records. Without proper planning, these assets can become inaccessible or lost upon incapacity or death, creating legal, financial, and emotional complications for loved ones and fiduciaries.
United States Family
SH
Scarinci Hollenbeck LLC
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