, April 29, 2026
, April 29, 2026
Jan 30, 2026
If the American Law Institute (ALI) undertakes a new Restatement project, a threshold...
Jan 30, 2026
Compared to trust law, the law governing wills and other donative transfers has...
Jan 30, 2026
A new Restatement is not just an academic project. In trusts and estates,...
Jan 30, 2026
In Time for a New Restatement, Thomas P. Gallanis argues that the Restatement...
Jan 30, 2026
The way trusts and estates is taught does more than organize a syllabus....
Jan 30, 2026
Restatements are not mere summaries of existing law. From their inception, they were...
Jan 30, 2026
The modern treatment of trusts and estates as a unified field is not...
Jan 30, 2026
As of early 2026, scholars and the American Law Institute (ALI) are giving...
Jan 12, 2026
Estate and trust administration often turns not on doctrine, but on who the...
Jul 13, 2025
The prudent investor standard has long been a cornerstone of fiduciary responsibility, guiding...
Feb 23, 2025
IRC § 678 governs situations where a person other than the grantor is treated...
Feb 23, 2025
IRC § 672 provides the foundational definitions that govern the taxation of trusts under...