A discretionary trust is a type of trust that can be established on behalf of one or more beneficiaries. The trustee who oversees the trust can use their discretion in determining when and how trust ...

Deck: A response from the authors of “A threat to All SNTs,” November 2004 issue, to a letter to the editor from Richard E. Davis, member of Krugliak, Wilkins, Griffiths & Dougherty Co. L.P. inCanton, ...

For decades, discretionary trusts have been part of the estate planner's arsenal. These types of trusts have significant advantages, including the flexibility to deal with changes in circumstances.

Most people should consider having one or more trusts in their estate plans. To make decisions about trusts you must be aware of trust terminology and basic concepts about the most common types of ...