Article on The Private Trust Company: A DIY for the Über Wealthy

Christopher C. Weeg recently published an Article entitled, The Private Trust Company: A DIY for the Über Wealthy, 52 Real Prop. Trust & Est. L.J. 121 (2017). Provided below is an abstract of the Article:

This Article focuses on the rise of private trust companies and how estate planners and settlors can use them while avoiding adverse tax consequences. In this analysis, this Article will explore the history, structures, tax consequences, and other considerations in using private trust companies. Furthermore, this Article will survey the laws of different states that have adopted legislation enabling private trust companies, and it will analyze the differences among them.