Estate Planning

• Tax Court allows Internal Revenue Service to attach (but not foreclose) a federal tax lien to beneficiary’s right to money held in a discretionary support trust—In Nancy K. Duckett v. Dennis M. Enomoto, et al., No. CV-14-01771...

Sumner Redstone has the power to remove Viacom Inc (VIAB.O) Chief Executive Philippe Dauman, but not his daughter Shari, from the trust that will control his $40 billion media empire after his incapacitation or death, according to two sources...

Former billionaires punished for using offshore trusts as personal “piggy banks” to defraud the IRS

Tax Court ruling may be troubling for U.S. citizens living abroad

A decree is signed implementing a law from 2013.

Exposing gifted wealth to divorce, liability and taxes

Guiding personal trustees

Is the federal estate tax something that should be relevant only to the very wealthy?

New reporting and record maintenance requirements

Positive stories deepen our understanding of flourishing beneficiary-trustee relationships.