THE 2026 HECKERLING INSTITUTE ON ESTATE PLANNING: KEY TAKEAWAYS News

THE 2026 HECKERLING INSTITUTE ON ESTATE PLANNING: KEY TAKEAWAYS

The 60th Annual Heckerling Institute on Estate Planning convened in Orlando in January with over…

Derek ChurchFebruary 3, 2026

Estate Planning Pointers: Personal Property: Part 1 Estate Planning

Estate Planning Pointers: Personal Property: Part 1

How to successfully plan for what happens to your “stuff” when you "are no longer…

Elizabeth HickmanFebruary 3, 2026

Estate Planning Pointers-Personal Property Part 2- Real-life strategies for your stuff Estate Planning

Estate Planning Pointers-Personal Property Part 2- Real-life strategies for your stuff

For many clients, personal property is a pain point that can lead to overwhelm and worry. Questions arise,…

Elizabeth HickmanFebruary 2, 2026

The Importance of Income Tax in Trust and Estate Planning BlogEstate Planning

The Importance of Income Tax in Trust and Estate Planning

In the last 15 years the federal estate tax exemption amount has tripled to a…

Andrea C. ChomakosDecember 11, 2025

The Smart Exit: Minimize Taxes and Maximize Legacy with your Business Blog

The Smart Exit: Minimize Taxes and Maximize Legacy with your Business

As a business owner, achieving a successful liquidity event—whether through a sale, merger, or public…

Matthew DonaldsonOctober 3, 2025

New Tennessee Trust Legislation Secures State’s Reputation as Preferred Jurisdiction BlogTennessee Jurisdiction

New Tennessee Trust Legislation Secures State’s Reputation as Preferred Jurisdiction

In what has become an annual event, the State of Tennessee has once again passed…

Derek ChurchJuly 28, 2025

Impact of New Legislation on Estate Planning BlogEstate PlanningNews

Impact of New Legislation on Estate Planning

On July 4, 2025, new tax legislation known informally as the “Big Beautiful Bill” was signed into law. The…

Betsy BrownJuly 21, 2025

Summer Reading: Theo of Golden Blog

Summer Reading: Theo of Golden

At its heart, Theo of Golden is a quiet meditation on legacy. It is not about…

Betsy BrownJuly 17, 2025

SLATs and TN Trust Law: A Powerful Combination BlogThe Tennessee AdvantageTrust

SLATs and TN Trust Law: A Powerful Combination

Spousal Lifetime Access Trusts (SLATs) provide several advantages for married couples, including the ability to…

Jake PoulakisApril 4, 2025

Procrastination: The Greatest Barrier to Estate Planning Blog

Procrastination: The Greatest Barrier to Estate Planning

Creating a will and estate plan provides peace of mind by ensuring your wishes for…

Betsy BrownNovember 26, 2024

Pendleton Square Trust Company Expands to Arizona News

Pendleton Square Trust Company Expands to Arizona

Pendleton Square Trust Company Expands Advisor-Friendly Trust Administration Platform to Arizona Firm opens office in Scottsdale…

Betsy BrownNovember 15, 2024

Tennessee Stays at Forefront of Competitive Trust States with Trust Law Updates BlogNewsTrust

Tennessee Stays at Forefront of Competitive Trust States with Trust Law Updates

Public Chapter 695, which Tennessee Governor Bill Lee signed into law in April, recently became…

Derek ChurchJuly 17, 2024

2024 SUMMER READING LIST BlogNews

2024 SUMMER READING LIST

Planning for summer vacation often includes gathering the perfect set of books to read during…

Betsy BrownJuly 5, 2024

Understanding the Alphabet Soup Served at the Estate Planning Table BlogEstate Planning

Understanding the Alphabet Soup Served at the Estate Planning Table

CRUTS, TISTs, and SLATS? The world of estate planning can often be complex to navigate,…

Betsy BrownApril 15, 2024

A New Year, A New Estate Plan BlogEstate PlanningNews

A New Year, A New Estate Plan

The New Year is an ideal time to get your estate planning house in order.…

Elizabeth HickmanJanuary 10, 2024

WHAT SHOULD FAMILIES KNOW ABOUT THE “CORPORATE TRANSPARENCY ACT”? 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

College Send-Off Blog

College Send-Off

SAFEGUARDING YOUR CHILD’S TRANSITION TO ADULTHOOD WITH KEY FINANCIAL AND LEGAL CONSIDERATIONS The transition from…

Betsy BrownSeptember 12, 2023

The 2025 Tax Exemption Sunset and How it May Impact HNW Families 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

What’s So Special About Tennessee Trust Laws? 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

Tennessee Legislature Continues to Support and Improve Trust Laws 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

Building a Trust Company: A Discussion with Betsy Brown 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

A Positive Attitude and a Grateful Heart 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

THE 2023 HECKERLING INSTITUTE ON ESTATE PLANNING: KEY TAKEAWAYS 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

Copyright Protection: Estate Planning Considerations for Music Industry Professionals 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…

Betsy BrownFebruary 24, 2023

The Generation-Skipping Transfer (GST) Tax Explained Blog

The Generation-Skipping Transfer (GST) Tax Explained

Financially savvy high net worth individuals are becoming increasingly interested in intergenerational planning to protect…

Derek ChurchFebruary 16, 2023

Reflections and Resolutions BlogEstate PlanningNews

Reflections and Resolutions

In 2022, we saw market volatility, geopolitical unrest and widespread uncertainty. As families emerged from…

Betsy BrownDecember 29, 2022

Please Pass Grandma’s Will: Discussing Estate Plans over Thanksgiving 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

The Gift That Keeps on Giving: Charitable Trust Administration 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,…

Betsy BrownSeptember 8, 2022

Pendleton Square Trust Company, Inc. Expands into Atlanta News

Pendleton Square Trust Company, Inc. Expands into Atlanta

Pendleton Square Trust Company, Inc. Expands in the Atlanta and Georgia Markets with the Opening…

Betsy BrownAugust 22, 2022

The Professional’s Guide to Directed Trustees BlogTrust

The Professional’s Guide to Directed Trustees

One of the most common questions we hear from financial planners, investment advisors, and estate…

Betsy BrownJune 30, 2022

New Legislation Strengthens Tennessee’s Modernized Trust Approach 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…

Derek ChurchJune 1, 2022

Beneficiary Best Practices: Trust Distribution Requests 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

5 Estate Plan Questions for Advisors to Ask Clients 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

What Would Dolly Do Regarding Financial Affairs? 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

The Final Countdown to 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

WHAT’S YOUR NEXT STRATEGIC MOVE 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

UPDATED SUMMER READING LIST Blog

UPDATED SUMMER READING LIST

There is still time to fit in some summer reading before the onset of fall…

Betsy BrownAugust 18, 2021

GRANTOR VS. NON-GRANTOR TRUSTS Blog

GRANTOR VS. NON-GRANTOR TRUSTS

During tax season, one of the most common questions we hear is: “what is the…

[email protected]July 3, 2021

LESSONS FROM DAD Blog

LESSONS FROM DAD

During the quarantine last spring I cleaned out boxes and files. I discovered stacks of…

Betsy BrownJune 30, 2021

IS YOUR FINANCIAL LIFE ONLINE? 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

MAKING CHOICES NOW ABOUT OUR LATER YEARS: REVOCABLE LIVING TRUSTS 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

ARE TRUSTS STILL IMPORTANT? Trust

ARE TRUSTS STILL IMPORTANT?

With very few estates now being subject to an estate tax, is there still a…

Betsy BrownJune 30, 2021

‘TIS THE SEASON (TO UPDATE YOUR WILL) 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

TENNESSEE IS A TOP STATE FOR SELF-SETTLED ASSET PROTECTION TRUSTS 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

WHAT DOES A TRUSTEE DO? 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

TENNESSEE CONFIRMS POSITION AS TOP TRUST SITUS WITH NEW LEGISLATION 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

THE TRUSTEE FEE MYSTERY EXPLAINED 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

THE “NEW YORK TIMES” APPROACH TO UPDATING YOUR ESTATE PLAN 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

SHARING THE WEALTH: 5 REASONS TRUSTS ARE MORE RELEVANT THAN EVER 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 CHECKLIST Estate Planning

ESTATE PLANNING CHECKLIST

As we enter a fresh new year, one of the best ways to feel truly…

Elizabeth HickmanMarch 30, 2021

FAMILY COHESION: LESSONS FROM LITTLE HOUSE ON THE PRAIRIE 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 A POPULAR OPTION FOR SLAT PLANNING Tennessee Jurisdiction

TENNESSEE JURISDICTION A POPULAR OPTION FOR SLAT PLANNING

Spousal Lifetime Access Trusts (SLATs) have become a popular estate planning tool. The SLAT provides…

Derek ChurchFebruary 24, 2021

WORKING WITH AN INDEPENDENT TRUST COMPANY: AN ELEMENT OF RIA GROWTH 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 ATTRACTING ATTENTION FROM MULTINATIONAL FAMILIES 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

THE TRUSTEE FEE MYSTERY EXPLAINED 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

PLEASE PASS THE STORIES 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

SUCCESSOR TRUSTEES: WHY IT’S IMPORTANT TO CHOOSE THE RIGHT ONE FOR YOUR FAMILY 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

COUNTDOWN TO END OF YEAR 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

WHY FAMILIES WITH TRUSTS SHOULD CARE ABOUT THE KAESTNER TRUST CASE 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: DIRECTED TRUST AND SPECIAL PURPOSE ENTITIES 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

DEAR TRUSTEE … A LETTER OF WISHES ADDS HEART AND SPIRIT TO YOUR TRUST DOCUMENT 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

PENDLETON SQUARE’S COMMITMENT TO EXCELLENCE: SERVING OUR FAMILIES & TRUSTED ADVISORS DURING THE COVID-19 PANDEMIC 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

PORTRAIT OF A GREAT TRUSTEE 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

A PRIMER ON TRUST TAX RETURNS 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

EXPLORE WHAT YOU CAN CONTROL 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

THE PERFECT GIFTS FOR YOUR 18-YEAR-OLD 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

3 IMPORTANT TRUST & ESTATE PLANNING TAKEAWAYS FROM THE 2020 HECKERLING CONFERENCE 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

EASING THE EXECUTOR’S BURDEN 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

SEVEN REASONS TO USE AN INDEPENDENT CORPORATE TRUSTEE 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

SECURE ACT AND STRETCH IRAS: WELCOME TO THE NEW, NEW NORMAL 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

3 WAYS AN INDEPENDENT TRUST COMPANY CAN MAKE THE ESTATE ADMINISTRATION PROCESS SMOOTHER 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

HOW TO KEEP A FAMILY VACATION HOME IN THE FAMILY 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

WHY NOW IS A GREAT TIME FOR FAMILY BUSINESS OWNERS TO FORM A DYNASTY TRUST TO PROTECT THEIR WEALTH 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 SAVINGS POTENTIAL OF TENNESSEE COMMUNITY PROPERTY TRUSTS 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

CHOOSE YOUR EXECUTOR WITH YOUR HEAD AND NOT YOUR HEART 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

IS YOUR GIVING BRINGING YOU JOY? 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

WHY AN INDEPENDENT TRUSTEE MAY BE THE BEST OF BOTH WORLDS 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

THINGS TO CONSIDER BEFORE AGREEING TO SERVE AS AN INDIVIDUAL TRUSTEE 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