Document Type

Article

Publication Date

January 2023

Disciplines

Estates and Trusts | Law

Abstract

This paper summarizes two distinct topics: statutory foundations and a varied collection of unique and potentially troubling kinds of assets that might be held by fiduciaries such as trustees. Statutory foundations have recently been legislative approved in two states; Wyoming and New Hampshire and they represent new and interesting planning opportunities for estate planners. Tricky assets can range from the difficult-to-inventory (such as comic books and baseball cards) to outright contraband.

Publication Title

Siouxland Estate Planning Council, Inc.

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