Often trusts contain assets which were formerly owned by the grantor. This article addresses whether trustees should give any preference to these assets in managing the trust portfolio. Particular attention is given to how the law has treated these assets over time and the current state of the law. For those trustees who wish to retain inception assets, the article contains practical guidelines to assist trustees.
Kiziah, Trent S.; Singleton, J. Clay; and Marshall, Stewart A. III
"The Persistent Preference for Inception Assets,"
ACTEC Law Journal: Vol. 40:
1, Article 4.
Available at: https://scholarlycommons.law.hofstra.edu/acteclj/vol40/iss1/4