The Trustee's Duty to Diversify: An Examination of the Developing Case Law

TS Kiziah - ACTEC LJ, 2010 - HeinOnline
… * Copyright 2010 by Trent S. Kiziah. All rights reserved. The author would like to … assets
and the opportunity they represent for D and S, provided the decision is implemented with care, …

Family limited partnerships: seven fundamental rules to avoid costly mistakes

TS Kiziah - The Journal of Wealth Management, 2007 - search.proquest.com
Recent court cases have demonstrated that taxpayers are losing valuable estate tax discounts
because they have failed to follow seven fundamental rules during the formation and …

Drafting to Effectuate Grantor's Retention Desires with Respect to Publicly Held Securities

TS Kiziah, LJ Campbell - Real Prop. Tr. & Est. LJ, 2011 - HeinOnline
Notwithstanding the age old maxim against placing all of one's eggs in a single basket, 2
some investors hold concentrations in publicly-held companies actively traded on established …

Remaining Heterogeneity in Trust Investment Law After Twenty-Five Years of Reform

TS Kiziah - ACTEC LJ, 2011 - HeinOnline
In 1952, Harry Markowitz revolutionized investing by shifting the focus from viewing investments
in isolation to viewing investments as part of a portfolio of assets.'At the time his paper …

Statutory Exculpation of Trustees Holding Life Insurance Policies

TS Kiziah - Real Prop. Tr. & Est. LJ, 2012 - HeinOnline
Thirteen states have enacted statutes protecting trustees from losses arising from life insurance
policies held by the trustee. 2 A majority of the statutes relieve the trustee from a list of …

The Persistent Preference for Inception Assets

TS Kiziah, JC Singleton, SA Marshall III - ACTEC LJ, 2014 - HeinOnline
Many trust contain assets that were formerly owned by the grantor, hereinafter referred to as"
inception assets." How should trustees view these assets when making investment …

A proposal to resuscitate the Charitable Remainder Annuity Trust

TS Kiziah, R Velo-Simpson - Quinnipiac Prob. LJ, 2016 - HeinOnline
Federal tax laws and current low interest rates have suffocated charitable remainder annuity
trusts. The current low interest rate requires the lfe annuitants of charitable remainder …

Prolonging GST Grandfathered Trusts

TS Kiziah - Prob. & Prop., 1992 - HeinOnline
By Trent S. Kiziah R ealizing the radical changes that .it was making in the estate plan- ning
area… Kiziah is a partner in the law firm of Pressly & Pressly, PA, in West Palm Beach, Florida. …

The Federal Tax Treatment of Disclaimers of Future Interests: A Call for Reform

TS Kiziah - ACTEC LJ, 2013 - HeinOnline
Federal tax laws essentially preclude individuals with a future interest from disclaiming
because the time in which a qualified disclaimer can be executed may pass before the person …

Terminating QTIPs before Death

TS Kiziah - Prob. & Prop., 1993 - HeinOnline
The typical will settlement involves dividing the decedent's estate between decedent's children
and the surviving spouse. Often the settlement may occur long after the filing of the estate …