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Taxation & Estate Planning

: TaxProf Blog

Cooper: Applying the Benefit-the-Beneficiaries Rule to Trust Investment Directives

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Jeffrey A. Cooper (Quinnipiac) has posted Shades of Gray: Applying the Benefit-the-Beneficiaries Rule to Trust Investment Directives, 91 B.U. L. Rev. ___ (2011), on SSRN. Here is the abstract: This Essay considers the trust investment management implications of Section 105(b)(3) of the Uniform Trust Code (UTC), which codifies an unwaivable...

Full post as published by TaxProf Blog on November 26, 2010 (boomark / email).

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