Law Offices of David L. Silverman, J.D., LL.M.
2001 Marcus Avenue, Lake Success, NY 11042 (516) 466-5900
Skip to content
  • Welcome
  • Practice Areas
  • CV
  • June 5, NYS Tax Litigation Seminar
  • Tax News & Comment
  • Directions
  • Contact
  • Recent Articles
    • June 5 NYS Tax Litigation Seminar — Outline
    • Income Taxation of New York Trusts & 2025 Planning Strategies
    • Review of Like Kind Exchange Final Regulations & Recent Developments
    • Delaware Statutory Trusts and Their Use As Replacement Property in Like Kind Exchanges
    • NYS Estate Tax Planning in 2024
    • Tax News & Comment – December 2023
    • Special Needs Trusts For Disabled Children
    • From Washington
    • Tax News & Comment — April 2023
  • Recorded Seminars
  • Client Portal
  • Appointments

Tag Archives: Irrevocable trusts

Modifying or “Decanting” Irrevocable Trusts: New York’s Decanting Statute Annotated

Posted on August 8, 2013 by David L. Silverman, J.D., LL.M. (Taxation)
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 | Comments Off on Modifying or “Decanting” Irrevocable Trusts: New York’s Decanting Statute Annotated

Tax and Non-Tax Issues Involving Irrevocable Trusts

Posted on October 9, 2012 by David L. Silverman, J.D., LL.M. (Taxation)

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 | Leave a comment
  • Articles & Seminar Materials

    • June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
    • June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
    • June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
    • June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
    • March 13 CPE Seminar: Supplementary Materials March 4, 2025
    • Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
    • Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
  • Natural Language Search

  • Search by Category

  • Most Popular

    • Executor and Trustee Commissions Under NY EPTL
    • Welcome
    • Validity, Interpretation & Effect of Wills Having Jurisdiction Outside of New York
    • Letters Testamentary
    • Like Kind Exchanges of Real Estate Under IRC §1031 -- Treatise (January 2011)
    • Legal Basis for Seeking Abatement of New York State Tax Penalties
    • Use of Disclaimers in Pre and Post-Mortem Estate Planning
    • Executor and Trustee Commissions Under the New York EPTL
    • Limited Liability Companies
    • Challenging The Account of a Fiduciary
Law Offices of David L. Silverman, J.D., LL.M.
Blog at WordPress.com.

 

Loading Comments...
 

You must be logged in to post a comment.