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.

Calculating Trust Reinvestment Strategies: Capitalized vs. Depreciable Assets and Long-Term Tax Offsets amortization capitalization deductions depreciation long terms assets real estate reinvestment Oct 03, 2024

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...

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Understanding IRC §643(a)(3) and §643(b): Trust Accounting vs. Taxable Income 643(a)(3) 643(b) accounting income depreciation fiduciary accounting irs compliance taxable income trust reinvestment Aug 28, 2024

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...

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