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Beneficiary and Fiduciary Liability

It can be either a blessing or a curse to be appointed as the Personal Representative of an estate or Trustee of a trust (collectively a “Fiduciar...

Beneficiary and Fiduciary Liability: Part Three

Every estate and trust beneficiary (heir, legatee, and devisee) must be appraised of their potential for personal liability for unpaid estate taxes ...

Beneficiary and Fiduciary Liability: Part Two

While the IRS may pursue collection of an estate tax deficiency from the beneficiaries, the Fiduciary will only retain a right of subrogation if the...

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