Think twice before you delay the appointment of either a new domestic trustee or protector to an integrated estate planning trust after the prior-serving trustee or protector either dies or resigns as waiting more than one year will inadvertently cause such trust to automatically become a “foreign trust” for United States federal income tax purposes. When a sole domestic trustee or a domestic protector dies or resigns , a trust...
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Seminars & Events:

April, 2017 - CELESQ
“An Asset Protection Planning Primer for Estate Planning, Tax and Creditors Rights Lawyers”
Live Web Cast
May 31 – June 1, 2017 - 

SOUTHPAC TRUST OFFSHORE PLANNING INSTITUTE CONFERENCE 2017, “Asset Protection in a Changing World” (31 May 2017) and “Questions & Answer Panel on Industry Challenges to Asset Protection Structures” (1 June 2017)
Las Vegas, Nevada


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Barry S. Engel