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.
Irrevocable Common Law (Contract) Trusts: Definition, IRS Treatment, and Legitimate Benefits
Dec 14, 2023
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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...