October 13, 2022 – Books
State Income Taxation of Trusts
2022 Editionby Richard W. Nenno and Vincent C. Thomas
February 28, 2022
Domestic Asset Protection Trusts
Tax Management Portfolio 868-2nd (revises and supersedes 868 T.M.)
February 15, 2022
State Income Taxation of Trusts
Tax Management Portfolio 869-2nd (revises and supersedes 869 T.M.)
January 25, 2022 – Articles
The Delaware Qualified Dispositions in Trust Act
Domestic Asset Protection Trusts, A Practice and Resource Manual edited by Alexander A. Bove, Jr.
August 18, 2021 – Books
Reprise! The State Taxation of Trust Income Five Years Later
51 Heckerling Institute on Estate Planning 1500
March 31, 2021 – Articles
Divorce and Third-Party Trusts In Delaware
Delaware Law Review, Vol. 17:2
November 12, 2020 – Articles
Matter of Cleopatra Cameron Irrevocable Gift Trust, Dated May 26, 1998: A Closer Look
45 Tax Mgmt. Est., Gifts & Tr. J. 331
October 1, 2020 – Articles
Using Delaware Trusts to Reduce New Jersey Income Tax
Delaware Banker, Vol. 16, No. 4
September 10, 2020 – Articles
Directed Trusts: Making Them Work
45 Tax Mgmt. Est., Gifts & Tr. J. 247
March 12, 2020 – Articles
Federal Income- and Transfer-Tax Consequences of Domestic Asset-Protection Trusts
45 Tax Mgmt. Est., Gifts & Tr. J. 75
January 9, 2020 – Articles
Minimizing or Eliminating New York Income Taxes on Nongrantor Trusts
45 Tax Mgmt. Est., Gifts & Tr. J. 27
November 14, 2019 – Articles
Opportunities to Save State Income Taxes on Nongrantor Trusts Expanded by U.S. Supreme Court’s ‘Kaestner’ Decision
44 Tax Mgmt. Est., Gifts & Tr. J. 283
June 1, 2019 – Articles
Forestalling Forties Follies
158 Tr. & Est. 18 with Emily B. Pickering
July 14, 2017
The Uniform Voidable Transactions Act: Why Transfers to Self-Settled Spendthrift Trusts by Settlors in Non-APT States Are Not Voidable Transfers Per Se
42 Tax Mgmt. Est., Gifts & Tr. J. 173
September 10, 2015 – Journals
Getting a Stepped-Up Income-Tax Basis and More by Springing—or Not Springing—The Delaware Tax Trap the Old-Fashioned Way
40 Tax Mgmt. Est., Gifts & Tr. J. 215
January 1, 2014 – Journals
There’s No Place Like Home, But Where’s Home? The Role of “Residence” and “Domicile” in State Income and Transfer Tax Planning
48 Heckerling Institute on Estate Planning 400
January 1, 2013
State Income Taxation of Trusts
Tax Management Portfolio No. 869-2nd
July 12, 2012 – Journals
A Comparison of the Leading Trust Jurisdictions
37 Tax Mgmt. Est., Gifts & Tr. J. 233
January 1, 2012 – Journals
Domestic Asset Protection Trusts
Tax Mgmt. Est., Gifts & Tr. J. 868-2nd
January 1, 2010
Choosing a Domestic Jurisdiction for a Long-Term Trust
Tax Mgmt. Est., Gifts & Tr. J., Portfolio 867-2nd