Photo of Matthew E. Smith

A directed trust is a sophisticated planning technique that divides the traditional duties of a trustee among more than one person or institution.  Unlike a standard trust with multiple co-trustees, all of whom would share the same duties, a directed trust makes each “trust director” responsible for a different type of task on behalf of

Sometimes, a Trustee of an irrevocable trust needs guidance on properly administrating a trust or seeking formal approval for their actions. Historically, in Connecticut, the Probate Courts have served that function. Probate Courts provide a forum for a Trustee to raise questions or to seek formal approval of the Trustee’s actions. That could include seeking clarification

Highlighted in re Jones v. Jones, 103 Mass. App. Ct. 223 (2023)

In a troubling ruling that potentially could impact estate planning across the country, a Massachusetts appellate court ruled that the corpus of a discretionary trust created by a parent in Michigan, for the benefit of an adult child living in Massachusetts, could be