Archive for December 6th, 2009

A Revocable Trust Is Not a Separate Legal Entity – Part 1 (2009-12-6)

A pair of decisions from last month reinforce the fundamental rule that an inter-vivos revocable trust is not an entity separate from the trustee.  The first opinion, 1680 Property Trust v. Newman Trust, 2009 DJDAR 16161 (Nov. 17, 2009) states the rule with elegant simplicity, to wit: “Unlike a corporation, a trust is not a […]