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This month's issue of Debt Dialogue addresses the Second Circuit's recent Marblegate decision, the controversy generated by last year's Cash American decision, and payment of indenture trustee fees...

The trust agreement secured a reinsurance arrangement that allowed Freestone to do business through Companion in jurisdictions where Freestone was not admitted to sell insurance.

Pryor Cashman is pleased to announce that Brian Sweet has joined the firm as a partner in the Trusts + Estates Practice.

On August 4, 2016, Proposed Regulations under Section 2704 of the Internal Revenue Code ("Proposed Regulations") were published in the Federal Register...

Yesterday morning, the Treasury Department finalized regulations defining real property for a real estate investment trust (a REIT).

Once promulgated, the implementing regulations for the CTA could potentially affect all U.S. companies, even those that are exempt from reporting beneficial ownership information.

Generally, miscellaneous itemized deductions include all deductions subject to the so-called 2% floor.

Transferring wealth to loved ones while achieving charitable goals and minimizing taxes may sound like a lot, but this balancing act can be successfully and efficiently accomplished using a charitable lead trust.

Recent years have seen a dramatic increase in the number of Private Trust Companies ("PTCs") established by wealthy families.

On October 1, 2025, the US District Court for the Northern District of Texas entered a final judgment in the widely-followed ERISA class action against the fiduciaries of American Airlines' 401(k) plan...

House Bill 625 (2021), sponsored by Representative Clay Yarborough, R–Jacksonville, amends Sections 733.6167 and 736.1007 of the Florida Statutes to provide that if an attorney...

The Treasury Department and IRS have proposed new regulations that would eliminate a burdensome information-return filing requirement for trusts whose only charitable contribution deductions flow through from partnerships or S corporations. The proposed rule addresses practitioner complaints about an obscure filing obligation that applies to trustees who may not even realize they are subject to it, while serving little enforcement purpose for the IRS.

Startups should expect to pivot and iterate, but taking time to consider a coherent business strategy can save a company from a lot of pain down the road.

Are you a Delaware trust beneficiary? If so, then I have some important information to share with you.

Indiana Gov. Eric Holcomb recently signed into law House Bill 1209, which amends Indiana law to extend the rule against perpetuities to 360 years...

Trustees of The Edward Gorey Charitable Trust are set to act as executive producers in the planned live-action adaptation of Gorey's 1957 book The Doubtful Guest. According to Deadline:

Trustees have a multitude of duties, including making appropriate distributions to designated beneficiaries under the terms of the trust.