Supreme Court Update: DeVillier v. Texas (No. 22-913), Sheetz v. County of El Dorado (No. 22-1074), Bissonnette v. LePage Bakeries Park St. (No. 23-51), Macquarie Infrastructure Corp. v. Moab Partners (No. 22-1165)

Greetings, Court Fans! The Court’s been fairly busy over the last week-plus, issuing seven opinions and a number of notable orders. Unfortunately, we’ve also been fairly busy, and now must dig out of a seven-opinion hole. We’ll do that in two parts, making our way...

Directed Trusts in Connecticut

A directed trust is a sophisticated planning technique that divides the traditional duties of a trustee among more than one person or institution.  Unlike a standard trust with multiple co-trustees, all of whom would share the same duties, a directed trust makes each...

SLATS — Spousal Lifetime Access Trusts

While historically high federal transfer tax exemptions remain in effect, the Spousal Lifetime Access Trust (“SLAT”) (also sometimes referred to as a Spousal Estate Reduction Trust, or “SERT”) remains one of the most effective planning techniques for married clients....

Commonly Asked Questions on Funding Revocable Trusts

Congratulations, you just signed your Will and your Revocable Trust.  You set out clear directions on how your assets should pass at your death.  Your heirs will be grateful.  But there is more you can do to ease the burden of estate administration – you can...