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Tag Archives: eptl 10-6.6
Modifying or “Decanting” Irrevocable Trusts: New York’s Decanting Statute Annotated
Posted in Decanting, Decanting, News, Treatises, Trusts
Tagged amend irrevocable trusts, amend trusts, change trustees, change trusts, decanting trusts, eptl 10-6.6, Irrevocable trusts, New York's Decanting Statute, power of appointment to decant, trustee's authority to decant
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New York’s Revised Decanting Statute Under EPTL §10-6.6
View Article in PDF: New York’s Revised Decanting Statute Under EPTL §10-6-6 ESTATE PLANNING MEMORANDUM DATE: October 10, 2012 RE: New York’s Revised Decanting Statute Under EPTL §10-6-6 Under the Uniform Trust Code and EPTL §10-6.6, a noncharitable irrevocable … Continue reading
Posted in Decanting, Decanting, Estate Planning, Treatises, Trusts
Tagged changing trust situs, consolidate trusts, decanting new york trusts, eptl 10-6.6, EPTL 10-6.6(b), estate tax decanting, extend trust termination date, income tax decanting, modify trustee provisions, New York decanting statute, tax implications of decanting
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Tax and Non-Tax Issues Involving Irrevocable Trusts
View Article in PDF in Tax News & Comment — October 2012 TAX AND NON-TAX ISSUES INVOLVING IRREVOCABLE TRUSTS I. Introduction Prior to the Statute of Wills, enacted by Parliament in 1540, it was impossible for a landowner to devise … Continue reading
Posted in Estate Planning, Federal Income Tax, Trusts
Tagged Ascertainable standard, asset protection, asset protection trusts, Chancery Courts, eptl 10-6.6, estate planning, health education and maintenance, Irrevocable trusts, irs notice 2011-11, New York decanting statute, spendthrift trusts, Statute of Wills, trust decanting, Trustee Discretion
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