At least 21 states have adopted decanting statutes, including New York. Although New Jersey has not adopted a statute, the New Jersey courts have recognized decanting. Note that in some states that have an estate tax, like Massachusetts, a state-only credit shelter trust may still make sense. As states recognize more remedies for fixing trusts, you may be able to avoid exposure to unanticipated taxes. If you would like to discuss, please contact me or other members of our Private Client Practice. Search our Site Search form Search this site. News and Blogs. In New Jersey, a non-charitable irrevocable trust may be terminated without court approval, so long as there is consent of the trustee and all beneficiaries, and provided the termination is not inconsistent with a material purpose of the trust.
If Ralph created the trust to reduce taxes, a termination would arguably be consistent with achieving his material purpose. Neighborly Contact. Deborah Cockram.
Tony Isola, CFP
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He has said he will modify the health care system to allow more choice. Putin and remained inefficient and corrupt, is inevitably elephantine and beyond the ability of citizens to change. Much of his agenda overlaps domestic plans Mr. When Mr. Medvedev arrived to meet the soldiers here, he had to walk past a huge banner that bore Mr. Putin, an exercise buff and martial arts expert, can emanate a catlike fitness and a comfort with conflict. Medvedev is trim but has no similar aura.
He walked briskly by the poster, looking at the ground. Unlike Mr. Putin, Mr. Western capitals are hoping for a shift from Mr. But aside from a statement of support for Serbia and a refusal to recognize Kosovo, Mr. Few analysts expect significant changes. McFaul, of Stanford, said he also expected the United States and Russia to still face diplomatic difficulties when Mr.
Medvedev moves to the Kremlin, no matter what his inclinations may be. One senior Western diplomat said that those following Russia closely have come up with a possible test of whether Mr. Medvedev will marshal power. In the summer, the Kremlin will send a delegation to the Group of 8 meeting in Japan. Already informal bets are being taken, he said.
Will Mr. Putin attend, or Mr. Medvedev, or both? Tell us what you think. Please upgrade your browser. See next articles. Newsletter Sign Up Continue reading the main story Please verify you're not a robot by clicking the box.
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