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Estate Planning
Planning in advance how one’s property and obligations should be transferred on one’s death. Wills and trusts are two basic devices used in estate planning.
Duty of Loyalty
An obligation of fiduciaries, such as corporate directors or trustees, to act in the best interest of their beneficiaries or the corporation without conflict of interest.
Powers of Attorney
Legal documents that grant one person the authority to act on behalf of another in legal or financial matters.
Express Trust
A fiduciary relationship deliberately created by the trustor through direct declaration, specifying how trust assets are to be held and managed by a trustee.
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