Fiduciary Accounting: The Things They Would Not Let Me Say in the Book

Ryan Szczepanik and Michael Gerson will discuss a litigator’s perspective to handling disputes to fiduciary accounting.

California recently enacted its decanting statute. The new law allows an authorized fiduciary to modify the terms of an irrevocable trust without the beneficiaries’ consent or court approval. Nevertheless, the settlor’s intent must be preserved, and no beneficiary can object. Here’s how the law compares to the Uniform Trust Decanting Act (UTDA) and other state decanting statutes.

In his article for The Recorder, Dave Parnall examines the basics of contempt of court. Dave’s article focuses on the process through which a court investigates a contempt charge, with examples of improper conduct and other procedural points.