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 ...

AJ Bell Investcentre has launched a discretionary loan trust aimed at advisers supporting clients with inheritance tax (IHT) and estate planning needs.

The IRS flipped a stance the agency took seven years earlier on the question of whether certain trust distributions amount to a taxable gift. "The modification to add the tax reimbursement clause will ...

While originally intended essentially to punish settlors who tried to evade income taxes by transferring assets to trusts, grantor trust planning has become an essential tool in estate planning. With ...

The Trust Registration Service received a flurry of filings last January, the most recent period for which data is available.