August was National Make-A-Will Month, but September is a good time to revisit another key component of estate and elder planning: powers of attorney (POAs). These documents are critical tools for ensuring trusted individuals...more
The UK Supreme Court has recently addressed novel issues concerning liability for dishonest assistance in respect of a breach of fiduciary duty, involving the acquisition and dissipation of unauthorised profits....more
The Restatement (Third) of Trusts, specifically §104, lists four general areas in which the beneficiary’s actions may lead to an assumption of internal liability to the trust estate: (1) A loan or advance to the beneficiary...more