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Home→Tags Situs of trust

Tag Archives: Situs of trust

Non-Situs State Cannot Tax Undistributed Income of Discretionary Trust

The U.S. Supreme Court has held that a state cannot tax the undistributed income of a trust when the only connection between the state and the trust is that beneficiaries of the trust resides in the state but the beneficiaries … Continue reading →

Posted in Opinions | Tagged Fiduciary income tax, Situs of trust

Exercise of Power of Appointment Does Not Create a New Trust

Testator died leaving a trust under her will for her children, creating powers of appointments for each child, and an administrative power, allowing the removal of the corporate trustee with the consent of all income beneficiaries. After the death of … Continue reading →

Posted in Opinions | Tagged Jurisdiciton, Power of appointment, Removal of trustee, Situs of trust

Change of Situs of Testamentary Trust

Change of situs of a testamentary trust was denied under 20 Pa.C.S. § 7708(c) when all qualified beneficiaries and one trustee consented to the change but one trustee did not consent, but change approved under § 7708(g) when the court … Continue reading →

Posted in Opinions | Tagged PEF 7708, Situs of trust

Venue and Situs of Trust

In an action to change the situs of a trust and change the corporate trustee, the court held that the action was brought in the wrong venue, because the situs of the trust was in another county, and that 20 … Continue reading →

Posted in Opinions | Tagged PEF 7710.1, Situs of trust, Venue

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