Learn how irrevocable trusts protect assets, reduce estate taxes, and provide long-term financial control by placing wealth under the management of an independent trustee.

A spousal lifetime access non-grantor trust (often referred to as a "SLANT") is an irrevocable trust structured to benefit the donor's spouse, while avoiding grantor trust treatment for income tax ...

Stephen K. Vetter, partner, Kozusko Lahey Harris LLP, Washington D.C. During the late 1990s, U.S. tax law became increasingly hostile to offshore trusts 1 that benefit U.S. taxpayers. Tax compliance ...

The years 2025-2026 mark an inflection point for estate, gift and generation-skipping transfer (GST) planning following enactment of the One Big Beautiful Bill Act (OBBBA or the Act). The Act ...

The fiduciary role has entered a new era. Complexity defines every decision, and specialization is no longer optional. Modern trust administration demands more than technical proficiency. It requires ...

When a trust is created, three distinct roles define how it functions: the grantor, the trustee and the beneficiary. The grantor sets up the trust and contributes the assets. The trustee manages those ...