Charitable Giving with Non-Charitable Irrevocable Trusts

Understand recent developments in income tax matters and the impact on estate planning and administration.

Determine how to draft to facilitate changes/updates, and what to do without that drafting, with special focus on consolidation, nonjudicial settlement agreements, late disclaimers, and decanting.

Explore the interplay between divorce litigation and trust and estate law, including the extent to which trust assets will be considered; representation and protection of trust assets; privacy rights and other beneficiary interests; and discovery of trusts and other “expectancy interests.” You will also learn about drafting considerations based on factors that may be scrutinized by a divorce court in determining the extent to which trust assets will be considered.