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Home→Tags Trust Modification - Page 2 << 1 2

Tag Archives: Trust Modification

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Retroactive Modification of GRAT Allowed

Posted on December 27, 2016 by Daniel EvansDecember 27, 2016

The IRS has issued another private letter ruling granting retroactive tax effect to a judicial modification of a trust. In PLR 201652002, the IRS granted retroactive effect to a court “reformation” under Uniform Trust Code § 416, which allows a … Continue reading →

Posted in News | Tagged grantor retained annuity trusts, Trust Modification, Trust reformation

On Appeal: Trust Modification to Remove Trustee

The Supreme Court has issued an order allowing an appeal from the decision of the Superior Court in Trust under Agreement of Edward Winslow Taylor, 2015 PA Super 199, (9/18/2015), (dissent by Platt, J.).   No. 692 EAL 2015 (4/12/16).  In its … Continue reading →

Posted in News | Tagged PEF 7740.1, PEF 7766, Trust Modification, Trustee removal

Trust Modifications to Remove Trustees

Posted on September 27, 2015 by Daniel EvansOctober 6, 2018

Can the beneficiaries of a trust agree to a modification of the trust in accordance with 20 Pa.C.S. § 7740.1 that allows them to remove and replace a corporate trustee without any showing that the trustee can be removed in … Continue reading →

Posted in Articles, News | Tagged PEF 7740.1, PEF 7766, Trust Modification, Trustee removal

Trust May Be Modified to Allow Removal of Trustee

A trust may be modified under 20 Pa.C.S. § 7740.1(d) to allow the beneficiaries to remove and replace a corporate trustee without regard to the conditions for removing trustees under 20 Pa.C.S. § 7766.  Trust under Agreement of Edward Winslow … Continue reading →

Posted in Opinions | Tagged PEF 7740.1(b), PEF 7766, Trust Modification, Trustee removal

Trust Modification to Remove Trustee Denied

In denying a petition by the beneficiaries of a trust to modify the trust to allow the beneficiaries to remove and replace the trustee, Judge Herron has confirmed that the provisions of 20 Pa.C.S. § 7140.1 allowing modification of trusts … Continue reading →

Posted in Opinions | Tagged PEF 7140.1, PEF 7766, Trust Modification, Trustee removal

Girard College Denied Trust Modification

The Philadelphia Orphans’ Court has denied a petition by Board of Directors of City Trusts of Philadelphia seeking a modification of the trust for Girard College under the will of Stephen Girard that would have converted the college’s residential program … Continue reading →

Posted in Opinions | Tagged Charitable trusts, Trust Modification

Trust Modification Changing Corporate Trustee

Modification of trusts under 20 Pa.C.S. 7740.1(b) to change corporate co-trustee, and to make it easier to change the corporate co-trustees in the future, was approved when the corporate co-trustee being removed did not object and the modification was not … Continue reading →

Posted in Opinions | Tagged Material Purpose, PEF 7740.1(b), Trust Modification

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