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Trusts: Irrevocable

3 posts

Elective Share

May 01, 2025

🔑 Irrevocable Trusts and the Right of Election in New York

In New York, a surviving spouse has a statutory right to claim an...

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Sep 06, 2024

🔑 Real Property in Irrevocable Trust: Beneficiaries Don’t Own the Real Property

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Tax

Nov 15, 2023

An Unexpected Meaning of Bequest in Black's Law Dictionary Sheds New Light on the IRS's No-Basis Adjustment Ruling for Irrevocable Trusts

In a surprising twist, the dictionary the IRS relies on as an authority for Rev. Rul. 2023-2 allows taxpayers to reach a different conclusion....

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