by Teddar S. Brooks | Jun 12, 2020 | Articles of Interest, T&E News
The trust grantor hired an attorney for assistance in making changes to his trust. The grantor also served as trustee of his revocable trust. He handwrote interlineations on the trust document and sent it to his attorney along with a signed adhesive note describing...
by Teddar S. Brooks | Apr 11, 2017 | Articles of Interest, T&E News
(E.g accrued interest on a bond) As stated in the “Fiduciary Accounting Answer Book,” Q7:8 on page 7004: “When a fiduciary (executor or trustee) receives income . . . after a decedent dies, the fiduciary must allocate the items that were due before death . . . to...
by Teddar S. Brooks | Apr 11, 2017 | Articles of Interest, T&E News
In allocating receipts of short term capital gain distributions from mutual funds and REITs, you must consider the following: Reference pages 8002-8003 of the book entitled “Fiduciary Accounting Answer Book,” (2013 edition), Q8:5 addresses this question directly....
by Teddar S. Brooks | Jul 6, 2011 | Articles of Interest, T&E News
Online Resources to Identify Missing Heirs (TEdec Times, Summer 2011) See the attached listing (for free or partially free) online resources for locating missing heirs. Online Resources Websites [ Click Here ]...
by Teddar S. Brooks | Mar 22, 2011 | Articles of Interest, T&E News
Strategic Benefits from Outsourcing (TEdec Times, Spring 2011) Cynthia Feathers and Craig S. Brown in an article entitled “Contract Attorneys: How a Small Firm Can Reap Huge Benefits” in the February 2011 edition of the NYSBA Journal, made a significant case for...
by Teddar S. Brooks | Mar 25, 2010 | Articles of Interest, T&E News
Priority of Creditor Claims Against an Estate Administered in the New York State Courts (TEdec Times, Summer 2010) The outline is intended to be a general outline for the identification of the priority of creditor claims against the estate of a decedent, where NYS law...
