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The California Court of Appeal held that California income tax applies to the entire amount of trust income that is derived from California sources, even though a trust is managed in part by a non-resident trustee. The taxpayer had requested a refund...

NIJC, Aug. 28, 2017 - "Illinois Governor Bruce Rauner (R) signed the Illinois TRUST Act (SB 31) into law this morning, enacting the nation’s strongest state-level due process protections for immigrants who fear any interaction with local police...

A Federal Bankruptcy Court in Pennsylvania has held in relevant part that a Medicare Set-Aside is not subject to administration by a bankruptcy trustee because it is not property of the bankruptcy estate in spite of the fact that it might be held in a...

By J. Wylie Donald & Jeffrey Janicke As this blog has discussed on several prior occasions, Our Children’s Trust , an Oregon public interest group, has coordinated lawsuits in numerous states seeking to apply the public trust doctrine...

In a September 2014 ruling, the Nevada Supreme Court held that a homeowners association’s (HOA) non-judicial foreclosure sale can extinguish a mortgage lender’s previously-recorded first deed of trust on a property if that foreclosure is to...

My last Construction Law Musings were about the need to communicate before, during and after a construction project. Here I continue my thoughts on some business practices that make my life as a construction attorney and adviser (not to mention your lives...

By Liza Weiman Hanks Dear Liza: My son and I own an S corporation. Can an S corp be put into a trust? If not how would an S corp be put into a trust? Yes! You can put your S corporation into your living trust by transferring your ownership of your...

By Shirley L. Kovar | In this Emerging Issues Analysis, Shirley L. Kovar, a partner in the Estate & Trust Litigation Practice and International Private Client groups at Henderson, Caverly, Pum & Charney, LLP in San Diego, identifies some of...

Andersen v. Hunt (California Court of Appeal, Second District, B221077, June 14, 2011) Summary: the capacity to execute a trust is evaluated pursuant to Cal. Prob. Code §§810 to 813; however, "§§810 to 813 do not set out a single...

The Ponzi Blog by Kathy Bazoian Phelps on February 16, 2012, analyzed on the jury verdict of $67 million in favor of Coquina Investments against TD Bank for its participation in the Rothstein Ponzi scheme in Florida. Now two more bank settlements are...

HELENA, Mont. - (AP) Supporters of a $3.4 billion government settlement with American Indians will have to keep waiting. The U.S. Senate is scheduled to adjourn Wednesday without giving the Obama administration the authority to settle a class-action lawsuit...

HELENA, Mont. - (AP) The U.S. Senate has rejected a $3.4 billion government settlement with American Indians that had been added to a much larger war-funding bill. The Senate passed the almost $60 billion bill funding President Obama's troop surge...

HELENA, Mont. - (AP) The U.S. House of Representatives attached a $3.4 billion government settlement with Indian trust beneficiaries to a war-funding bill that it passed just before breaking for the July Fourth holiday. The settlement was one of several...