Trust & Fiduciary Digest
Trust & Fiduciary Digest is Frontier Capital Trust’s official knowledge journal—dedicated to advancing the lawful administration, private governance, and fiduciary excellence of non-statutory and contract-based trusts. We provide in-depth analysis, compliance strategies, legal commentary, and trustee education that exceed conventional standards. Whether you’re a trustee, advisor, or fiduciary steward, this digest delivers principled insights rooted in constitutional contract law, IRS compliance, and modern trust doctrine.
Introduction
When an individual accepts the office of trustee—especially within the context of a non-statutory, irrevocable private contract trust—they enter into a legally binding and ethically sign...
Introduction
When a private irrevocable non-grantor trust realizes substantial income or capital gains and retains those earnings, it often faces steep federal tax liability. Under the Internal Reven...
Introduction
One of the most overlooked areas in private trust administration is proper recordkeeping. Trustees are fiduciaries—not casual managers—and as such, they are legally required to document ...
Introduction
In the world of fiduciary accounting and non-grantor trust taxation, few sections of the Internal Revenue Code are more misunderstood than §643(a)(3) and §643(b). These two provisions go...
Introduction
Trusts are a fundamental tool in U.S. estate and financial planning. However, not all trusts are created equal, and some “common law” or “contract” trusts have become controversial. Prom...