Knowledge Base

Trust Jurisdiction Comparison Guide

Articles - 15 min

Alaska, Nevada, and Delaware share many of the same benefits for the creation and administration of modern trusts. The choice of one over the other ...

Trust Fundamentals

Estate Planning

Type of Trusts

Current Events

Videos - 15 min

Annual Exclusion Gifts

Power of annual gifts Failure to comply with terms Tax consequences ...

"Read More"

Videos - 15 min

Forms of Ownership

Spouses ownership Asset protection benefits Community Property Laws Dividing Assets...

"Read More"

Articles - 15 min

Grantor Trusts and Income Tax Reporting Requirements: A Primer

A trust is a "grantor trust" for income purposes to the extent that under the rules articulated in subpart E (section 671 through 679) of part 1 of subchapter J and chapter 1 of the Internal Revenue Code of 198...

"Read More"

Webinars - 15 min

Matrimonial Issues and Trust Planning

Trusts: Planning and Drafting for Divorce. In an equitable distribution jurisdiction, the court may fashion a remedy it deems appropriate for the circumstances of the parties. Even if you say all the assets of ...

"Read More"

Webinars - 1hr 38 min

The Van Hollen Gains at Death, Gift or Distribution from a Trust Bill (STEP): Your World May be Rocked!

Planning now in light of Van Hollen’s STEP proposal, the Sanders’ proposal, various income tax proposals, and President Biden’s comments. Inter-relationship of income tax changes, Sanders and Van Hollen i...

"Read More"

Webinars - 15 min

Sanders and Other Tax Proposals What to do now-In Depth

The TCJA doubled the Basic Exclusion Amount and GST exemption in 2018-2025 ($10,000,000 in 2011 dollars) In 2026 the exemptions revert to pre-TCJA law (5,000,000 in 2011 dollars) Give the success of Democrats i...

"Read More"

Webinars - 110 min

Tangible Personal Property

Every estate includes tangible personal property: cash, clothes, jewelry, furnishings, vehicles, pets, artwork, gold, alcohol, boats, electronics, cars, wine, guns, etc. Challenges you may face are as varied as...

"Read More"

Articles - 15 min

Determining How and When to Gift Illiquid Assets

○ Most gifts to charities are in the form of cash or marketable securities. ○ Gifts of illiquid assets are a creative way to make large contributions with amazing benefits for the charity and donor. ○ Gif...

"Read More"

Podcasts - 30 min

Irrevocable Life Insurance Trust (ILIT) Fundamentals & Benefits: Janet Tempel, Sr. Trust Officer

In this podcast Amber Gunn, Trust Officer for Peak Trust Company, talks with Janet Temple, a Senior Trust Officer at Peak Trust, on Irrevocable Life Insurance Trust (ILIT) Fundamentals and Benefits. Below are h...

"Read More"