-
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
- Welcome
- Executor and Trustee Commissions Under NY EPTL
- Executor and Trustee Commissions Under the New York EPTL
- Depreciation Recapture
- Letters Testamentary
- Taxation of Foreign Nongrantor Trusts: Throwback Rule
- The Evolution of Trusts in American Jurisprudence
- New York's Revised Decanting Statute Under EPTL §10-6.6
- Declaratory Relief Against the Department of Taxation
Tag Archives: prudent investor standard
Challenging The Account of a Fiduciary
Trustees are entitled to compensation for serving in their fiduciary capacity. The trust may provide a fee schedule or may provide for a waiver of fiduciary fees. If the will is silent or provides for statutory commission, then reference should … Continue reading
Posted in Executor & Trustee Commissions, Executor and Trustee Commissions, Fiduciaries, Litigation
Tagged annual account to beneficiaries, delays in estate distribution NYS, Estate Litigation, executor commissions NYS, executor surcharges, matter of janes, nys, nys estate accountings, nys surrogates court, NYS trustee accountings, NYS trustee commissions, prudent investor standard, scpa 2309, trust litigation, trustee surcharges nys
Leave a comment
Analysis of 2012 Fiduciary Decisions in Surrogates Court
I. Constructive Trusts & Powers of Attorney. A “constructive trust” arises when equity intervenes to protect the rightful owner from the holder of legal title, where legal title was acquired through fraud, duress, undue influence, mistake, breach of fiduciary … Continue reading
Posted in Estate Litigation, Fiduciaries, Probate & Administration
Tagged constructive trusts, delay in trust distribution, EPTL 11-2.3[b]-2.3, Estate Litigation, fiduciary litigation, ny prudent investor act, probate, prudent investor act, prudent investor standard, trust distributions
Leave a comment
