Casemaker Libra

Trusts in Divorce Property Divisions

Publication Year: 2014   Publication Type: Book


Trusts in Divorce Property Divisions looks at issues that arise when a trust is potentially subject to a divorce property division and examines how those issues may be treated under different states’ laws. In addition to careful drafting by trust and estate practitioners who create trusts, today’s mobile society and higher divorce rate require extra diligence from family law practitioners who must navigate the division of trusts in divorce proceedings, often in other jurisdictions with dissimilar laws.

Marc A. Chorney

Table of Contents:

Chapter 1 Introduction
Chapter 2 Interests in Trusts as Property
Chapter 3 the Pension Analogy and Distribution
Chapter 4 Valuation and Division of Interests in Trusts
Chapter 5 Estate and Gift Tax Valuation of Temporal Interests
 Chapter 6 Valuation Under Elective Share Statutes
 Chapter 7 Tax Consequences as A Factor in Valuation
Chapter 8 Trustee Participation in Proceedings
 Chapter 9 Interests in Trusts and Marital Agreements
 Chapter 10 Conclusion

  • Continuing Legal Education
  • Area of Practice