LEGAL ALERT July 7, 2010 On June 16, 2010, the Internal Revenue Service (IRS) updated its Listings of Required Modification (LRMs) for Traditional IRAs , Roth IRAs , and SIMPLE IRAs . The IRS provides the LRMs as model language to assist sponsors... Read More

Chapter 736 of the Florida Statutes provides for a trustee and beneficiary or the Florida courts to modify a trust agreement (i) if it is in the best interests of the beneficiary, (ii) to accomplish a grantor's intent, or (iii) for other appropriate... Read More

Chapter 736 of the Florida Statutes provides for a trustee and beneficiary or the Florida courts to modify a trust agreement (i) if it is in the best interests of the beneficiary, (ii) to accomplish a grantor's intent, or (iii) for other appropriate... Read More

It is easy to find articles documenting the uncertainty surrounding the Federal Estate Tax Law. But when this uncertainty is compounded by uncertainty about the terms of a married couple's existing estate plan, the result is trouble. It is too... Read More

LEGAL ALERT July 7, 2010 On June 16, 2010, the Internal Revenue Service (IRS) updated its Listings of Required Modification (LRMs) for Traditional IRAs , Roth IRAs , and SIMPLE IRAs . The IRS provides the LRMs as model language to assist sponsors in... Read More

A recent Supreme Court of Virginia case illustrates the process by which courts analyze and interpret the language that grantors use in their trust agreements. In Harbour et al v. SunTrust Bank et al (Record No. 082023, November 5, 2009),... Read More