Tax Notes (a publication of Tax Analysts)
Whether a trust protector's power is subject to the terms of the instrument and to a fiduciary duty - a matter of state law - can lead to critically important tax consequences.
Mitchell M. Gans,
Trust Protector Powers: Fiduciary Duty and Tax Issues, 2011 Tax Notes 1133
Available at: http://scholarlycommons.law.hofstra.edu/faculty_scholarship/771