Blog WHAT SHOULD FAMILIES KNOW ABOUT THE “CORPORATE TRANSPARENCY ACT”? The Corporate Transparency Act (“CTA”) takes effect on January 1, 2024. The CTA seeks to…Jake PoulakisSeptember 22, 2023
Blog College Send-Off SAFEGUARDING YOUR CHILD’S TRANSITION TO ADULTHOOD WITH KEY FINANCIAL AND LEGAL CONSIDERATIONS The transition from…Abby JansenSeptember 12, 2023
BlogEstate PlanningNews The 2025 Tax Exemption Sunset and How it May Impact HNW Families As the tax cuts and jobs act (TCJA) provisions approach expiration, it is crucial for…Hugh BrownAugust 1, 2023
BlogNewsTrust What’s So Special About Tennessee Trust Laws? The Volunteer State consistently stands out as one of the leading choices for establishing and…Betsy BrownJuly 14, 2023
BlogTrust Tennessee Legislature Continues to Support and Improve Trust Laws Once again, the Tennessee legislature passed into law several updates to the Tennessee Trust Code,…Derek ChurchJuly 3, 2023
MediaPodcast Building a Trust Company: A Discussion with Betsy Brown In this episode, we talk about: Betsy’s background at larger institutions and the entrepreneur “bug”…Betsy BrownMay 4, 2023
MediaPodcast A Positive Attitude and a Grateful Heart Betsy is the Founder and Chief Executive Officer of Pendleton Square Trust Company and serves…Betsy BrownApril 26, 2023
BlogEstate Planning THE 2023 HECKERLING INSTITUTE ON ESTATE PLANNING: KEY TAKEAWAYS The Heckerling Institute on Estate Planning recently reconvened in-person in Orlando, Florida after two years…Derek ChurchMarch 16, 2023
BlogEstate Planning Copyright Protection: Estate Planning Considerations for Music Industry Professionals Over the past century, the music industry has revolutionized Nashville, Tennessee, accounting for over 43,000…adminFebruary 24, 2023
Blog The Generation-Skipping Transfer (GST) Tax Explained Financially savvy high net worth individuals are becoming increasingly interested in intergenerational planning to protect…adminFebruary 16, 2023
BlogEstate PlanningNews Reflections and Resolutions In 2022, we saw market volatility, geopolitical unrest and widespread uncertainty. As families emerged from…Betsy BrownDecember 29, 2022
Blog Please Pass Grandma’s Will: Discussing Estate Plans over Thanksgiving Thanksgiving is an occasion when family members of all generations come together, share a meal,…Betsy BrownNovember 3, 2022
BlogTrust The Gift That Keeps on Giving: Charitable Trust Administration Families establish trusts for a wide variety of reasons, including for credit protection, asset management,…adminSeptember 8, 2022
News Pendleton Square Trust Company, LLC Expands in the Atlanta Pendleton Square Trust Company, LLC Expands in the Atlanta and Georgia Markets with the Opening…Betsy BrownAugust 22, 2022
BlogTrust The Professional’s Guide to Directed Trustees One of the most common questions we hear from financial planners, investment advisors, and estate…adminJune 30, 2022
BlogTrust New Legislation Strengthens Tennessee’s Modernized Trust Approach The 2022 legislative session resulted in several key updates to Tennessee’s Uniform Trust Code, primarily…adminJune 1, 2022
BlogTrust Beneficiary Best Practices: Trust Distribution Requests Trust beneficiaries are often granted with the power to request distributions of trust income or…Matthew DonaldsonApril 18, 2022
BlogEstate Planning 5 Estate Plan Questions for Advisors to Ask Clients For financial advisors, industry success is the constant quest to provide value for clients and…Frazer RiceMarch 31, 2022
BlogEstate Planning What Would Dolly Do Regarding Financial Affairs? Dolly Parton has juggled the roles of singer, songwriter, philanthropist, entrepreneur and businesswoman for over…Betsy BrownJanuary 20, 2022
BlogEstate Planning The Final Countdown to 2022 As we transition into the homestretch of 2021, high-net-worth families face a level of legislative…Frazer RiceNovember 8, 2021
BlogEstate Planning WHAT’S YOUR NEXT STRATEGIC MOVE Utilize our annual Estate Planning Checklist. As we approach year-end, now is the opportune time…Betsy BrownOctober 20, 2021
Blog UPDATED SUMMER READING LIST There is still time to fit in some summer reading before the onset of fall…Betsy BrownAugust 18, 2021
Blog GRANTOR VS. NON-GRANTOR TRUSTS During tax season, one of the most common questions we hear is: “what is the…Abby JansenJuly 3, 2021
Blog LESSONS FROM DAD During the quarantine last spring I cleaned out boxes and files. I discovered stacks of…Betsy BrownJune 30, 2021
Newsletter IS YOUR FINANCIAL LIFE ONLINE? The Tennessee legislature passed a law that became effective July 1, 2016, that you should…Betsy BrownJune 30, 2021
Blog MAKING CHOICES NOW ABOUT OUR LATER YEARS: REVOCABLE LIVING TRUSTS Some of us may be able to manage our affairs through our later years. That…Betsy BrownJune 30, 2021
Trust ARE TRUSTS STILL IMPORTANT? With very few estates now being subject to an estate tax, is there still a…Betsy BrownJune 30, 2021
Trust ‘TIS THE SEASON (TO UPDATE YOUR WILL) One of the best gifts you can give your loved ones is updating your will,…Betsy BrownJune 30, 2021
The Tennessee Advantage TENNESSEE IS A TOP STATE FOR SELF-SETTLED ASSET PROTECTION TRUSTS With the passage of the Tennessee Investment Services Act in 2007, Tennessee was placed on…Derek ChurchJune 30, 2021
Independent Trustee WHAT DOES A TRUSTEE DO? While the chief goal of a trustee is to execute the grantor’s wishes, this must…Derek ChurchJune 30, 2021
Trust TENNESSEE CONFIRMS POSITION AS TOP TRUST SITUS WITH NEW LEGISLATION This week, the Tennessee Governor signed into law HB1186/SB0896 making various updates and improvements to…Derek ChurchMay 30, 2021
Independent Trustee THE TRUSTEE FEE MYSTERY EXPLAINED As families and advisors evaluate their corporate trustee options, we are often asked, “what goes…Derek ChurchMay 30, 2021
Estate Planning THE “NEW YORK TIMES” APPROACH TO UPDATING YOUR ESTATE PLAN It is a common adage that the only occasions when you should find your name…Frazer RiceApril 30, 2021
Wealth SHARING THE WEALTH: 5 REASONS TRUSTS ARE MORE RELEVANT THAN EVER In the past, trusts were generally structured with a focus on tax consequences and preserving…Derek ChurchApril 30, 2021
Estate Planning ESTATE PLANNING CHECKLIST As we enter a fresh new year, one of the best ways to feel truly…Elizabeth HickmanMarch 30, 2021
Blog FAMILY COHESION: LESSONS FROM LITTLE HOUSE ON THE PRAIRIE Thanksgiving is one of my favorite times of the year, when we have the opportunity…Betsy BrownMarch 30, 2021
Tennessee Jurisdiction TENNESSEE JURISDICTION A POPULAR OPTION FOR SLAT PLANNING With 2021 on the horizon, Spousal Lifetime Access Trusts (SLATs) have become a popular estate…Derek ChurchFebruary 24, 2021
Independent Trustee WORKING WITH AN INDEPENDENT TRUST COMPANY: AN ELEMENT OF RIA GROWTH By collaboratively working with an independent trust company in service to common clients, independent RIAs…Derek ChurchFebruary 20, 2021
Tennessee Jurisdiction TENNESSEE JURISDICTION ATTRACTING ATTENTION FROM MULTINATIONAL FAMILIES As the world becomes more interconnected, global families of wealth find their ties to the…Derek ChurchJanuary 30, 2021
Trust THE TRUSTEE FEE MYSTERY EXPLAINED We are often asked, “what goes into a trustee fee?” From a historical perspective, bank…Derek ChurchJanuary 30, 2021
Blog PLEASE PASS THE STORIES AT YOUR HOLIDAY TABLE, PLEASE PASS THE STORIES Some people love the holidays because it’s…Betsy BrownDecember 30, 2020
Trust SUCCESSOR TRUSTEES: WHY IT’S IMPORTANT TO CHOOSE THE RIGHT ONE FOR YOUR FAMILY A growing number of families are considering trusts as part of their estate plans. When…Betsy BrownDecember 30, 2020
Newsletter COUNTDOWN TO END OF YEAR What should you think about between now and the end of the year? December 31,…Derek ChurchNovember 30, 2020
Newsletter WHY FAMILIES WITH TRUSTS SHOULD CARE ABOUT THE KAESTNER TRUST CASE It’s being called the most significant trust taxation case in decades. In North Carolina Department of…Derek ChurchNovember 30, 2020
The Tennessee Advantage THE TENNESSEE ADVANTAGE: DIRECTED TRUST AND SPECIAL PURPOSE ENTITIES Establishing, building and safeguarding a family’s legacy requires the coordination of experts and flexible tools.…Frazer RiceOctober 30, 2020
Newsletter DEAR TRUSTEE … A LETTER OF WISHES ADDS HEART AND SPIRIT TO YOUR TRUST DOCUMENT A Letter of Wishes is an informal document that can accompany your trust document to…Derek ChurchOctober 30, 2020
Newsletter PENDLETON SQUARE’S COMMITMENT TO EXCELLENCE: SERVING OUR FAMILIES & TRUSTED ADVISORS DURING THE COVID-19 PANDEMIC Responsiveness and communication have always been important in our industry. Now, during COVID-19, they are…Betsy BrownSeptember 30, 2020
Trust PORTRAIT OF A GREAT TRUSTEE One of the most important decisions when creating a trust is the selection of the…Derek ChurchSeptember 30, 2020
Trust A PRIMER ON TRUST TAX RETURNS One of the many duties of trust administration is ensuring that trust tax returns and…Derek ChurchAugust 30, 2020
Newsletter EXPLORE WHAT YOU CAN CONTROL To Our Families and Advisors: Pendleton Square’s role is to be a conduit to peace…Betsy BrownAugust 30, 2020
Blog THE PERFECT GIFTS FOR YOUR 18-YEAR-OLD Legally, your 18-year-old’s birthday is a big milestone. They are now recognized as an adult…Betsy BrownAugust 30, 2020
Estate Planning 3 IMPORTANT TRUST & ESTATE PLANNING TAKEAWAYS FROM THE 2020 HECKERLING CONFERENCE The Heckerling Institute on Estate Planning conference held annually in January provides an ideal opportunity…Derek ChurchJuly 30, 2020
Blog EASING THE EXECUTOR’S BURDEN THE ROLE OF AGENT TO AN EXECUTOR If you’ve ever agreed to serve as an…Elizabeth HickmanJuly 30, 2020
Independent Trustee SEVEN REASONS TO USE AN INDEPENDENT CORPORATE TRUSTEE 1. EXPERIENCE. You’ll gain the advantage of years of experience. Because they administer trusts on…Derek ChurchJune 30, 2020
Blog SECURE ACT AND STRETCH IRAS: WELCOME TO THE NEW, NEW NORMAL By now most professionals involved in managing a client’s wealth, estate or taxes are aware…Derek ChurchJune 30, 2020
Independent Trustee 3 WAYS AN INDEPENDENT TRUST COMPANY CAN MAKE THE ESTATE ADMINISTRATION PROCESS SMOOTHER For families who are grieving over the loss of a loved one, a skilled, independent…Derek ChurchMay 30, 2020
Blog HOW TO KEEP A FAMILY VACATION HOME IN THE FAMILY The fast-paced society that we live in today makes it harder and harder to find…Betsy BrownMay 30, 2020
Trust WHY NOW IS A GREAT TIME FOR FAMILY BUSINESS OWNERS TO FORM A DYNASTY TRUST TO PROTECT THEIR WEALTH Business owners who have successfully built a business over the years are often concerned with…Derek ChurchApril 30, 2020
The Tennessee Advantage THE SAVINGS POTENTIAL OF TENNESSEE COMMUNITY PROPERTY TRUSTS Since 2010, a tax avoidance technique has existed in Tennessee that is becoming more and…Derek ChurchApril 30, 2020
Trust CHOOSE YOUR EXECUTOR WITH YOUR HEAD AND NOT YOUR HEART REASONS TO CONSIDER A “CORPORATE EXECUTOR” INSTEAD OF/IN ADDITION TO FAMILY AND FRIENDS Almost instinctively,…Derek ChurchApril 30, 2020
Wealth IS YOUR GIVING BRINGING YOU JOY? One concern we hear from our philanthropic clients is that they are simply not receiving…Betsy BrownMarch 30, 2020
Independent Trustee WHY AN INDEPENDENT TRUSTEE MAY BE THE BEST OF BOTH WORLDS Selecting the appropriate trustee for your family may be as important as creating the trust…Derek ChurchMarch 30, 2020
Independent Trustee THINGS TO CONSIDER BEFORE AGREEING TO SERVE AS AN INDIVIDUAL TRUSTEE When the grantor of a trust selects a trustee, the grantor often names a family…Derek ChurchFebruary 20, 2020