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Published Articles
Practical Uses of Domestic Asset Protection Trusts in Estate Planning
Estate Planning Course Materials Journal (published by ALI CLE)July 1, 2022
by Amy Kanyuk
IRS Issues New Anti-Clawback Proposed Regulations
May 24, 2022by Megan Knox
Taxation of Grantor Trusts after Divorce
Estate Planning Course Materials Journal (published by ALI CLE)January 10, 2022
by Amy Kanyuk
New Rules for the Treatment of Trust Interests in Divorce
January 31, 2020by Joe McDonald and Megan Knox
This article discusses the issues involved in determining whether a beneficiary's interest in a trust will be part of the marital estate if the beneficiary divorces.
Trustee Discretion: The Better Part of Valor or Vulnerability?
Estate PlanningDecember 5, 2019
by Amy Kanyuk
Where There’s a Will, There’s a Family
Trusts and EstatesMarch 12, 2019
by Amy Kanyuk and Todd Flubacher
This article discusses ways to avoid challenges to a client's testamentary documents. including pre-mortem validation and no-contest clauses.
Death Is No Excuse: Post-Mortem Income Tax Obligations
New Hampshire Bar NewsFebruary 15, 2017
by Amy K. Kanyuk
Death Is No Excuse: Use Postmortem Planning - Part 2
Estate PlanningMarch 1, 2016
by Amy Kanyuk
A decedent's final income tax return, and the returns of the estate and revocable trust, present opportunities to claim deductions, make elections and fulfill fiduciary duties.
Death Is No Excuse: Use Postmortem Planning - Part 1
Estate PlanningJanuary 1, 2016
by Amy Kanyuk
Although death prevents a decedent from planning, the estate's tax advisor can continue to formulate ways to reduce the estate tax.
Perils and Potential Profit of a Lawyer Serving as Trustee
Estate PlanningFebruary 1, 2014
by Amy Kanyuk
Attorneys are well suited to provide fiduciary services, but they should consider the full scope of the required duties before agreeing to serve as trustee.
IRC Section 645 Is Your Friend
Trusts and EstatesDecember 1, 2003
by Amy Kanyuk