Petition to Modify Irrevocable Trust

Jan 20, 2020

OUTCOME: Granted

Trust modified to allow outright distribution to beneficiary who no longer receives government aid and no longer requires a special needs trust.

Petition to Collapse B Trust

Jan 10, 2019

OUTCOME: Granted

For capital gains tax purposes, petition to terminate B trust and have it treated as wholly belonging to surviving spouse was granted by the court, thereby savings the remainder beneficiary (children) ... thousands of dollars in capital gains tax liability.

Petition to Determine Title to Real Property (Heggstad Petition)

Dec 28, 2017

OUTCOME: Approved

Petition to Terminate Bypass Trust

Aug 25, 2016

OUTCOME: Approved

Significant appreciation in bypass trust investments would result in capital gains tax for downstream beneficiaries. Seeking collapse of the bypass trust to achieve a full step up in basis in the inves ... tments as of the date of the surviving trustor's death.

Petition To Determine Title to Financial Accounts

Aug 01, 2016

OUTCOME: Approved

Classic "Heggstad" petition where Trustor failed to fund two financial accounts into trust during her lifetime, resulting in the need for probate unless it could be shown that the Trustor had the inten ... t to have those assets belong to the trust.

Petition To Terminate Trust B

May 26, 2015

OUTCOME: Approved

Represented Petitioner seeking court approved termination of Trust B in order to allow descendants of Trustors to sell appreciated B trust assets tax-free .

Heggstad Petition to Fund Trust Posthumously

N/A

OUTCOME: Approved

Petition to Modify Irrevocable Trust due to Changed Circumstances

N/A

OUTCOME: Approved

Petition to Modify Irrevocable Trust

N/A

OUTCOME: Approved

Irrevocable trust after the death of the Trustor included provisions that were no longer beneficial to the beneficiaries. Petition to the court seeks modification of the trust to alter the terms to bet ... ter accommodate today's circumstances.

Petition To Fill Vacancy In the Office of the Trustee

N/A

OUTCOME: Approved.

Decedent Trustor died naming Trustees of a trust who were no longer living. Petition was filed to appoint a vacancy in the office of the Trustee, and approved.