I have the pleasure today of presenting at the 36th Annual Tax Forum of the NH CPA Society and the NH Bar Association with Alyssa Graham Garrigan on trust decanting and pretermitted heirs. Here is a link to our slides.
Hodges v. Johnson – Can you still decant to remove beneficiaries in New Hampshire? The statute says yes but the courts say no.
One of the more significant decisions from the New Hampshire Supreme Court as it relates to the area of Trusts and Estates was decided this year. On January 22, 2018, the Court denied the Defendant’s Motion for Reconsideration or Rehearing, thereby finalizing its decision in the case of Hodges v. Johnson.
On March 20, 2017 an interesting and as yet unpublished decanting ruling by the Massachusetts Supreme Judicial Court arose in the context of the divorce of Paul Ferri and Nancy Powell-Ferri pending before the Connecticut courts stating that not only could trustees of a trust under attack from a dissident spouse decant into a new […]