Paul Cathcart and Claire Myers Discuss Funding Marital Trusts at MCLE Program

Paul Cathcart and Claire Myers address drafting and administration issues at MCLE’s March 16, 2026, program, Methods & Checklist for Funding Marital Trusts.

The drafting and administration of marital trust funding formulas involve complex rules drawn from trust, estate, and tax law. Careful attention to these rules can help avoid disputes and support more favorable tax outcomes.

The program addresses both foundational concepts and practical considerations from an administration perspective while also offering guidance for attorneys responsible for drafting these provisions. Topics include interpreting marital trust formulas, funding options, allocating trust accounting income and taxable income, satisfying pecuniary shares with non-cash property, and recomputing fractional shares when funding occurs in stages.

In addition to the live program, recorded webcasts will be available on March 31 and April 8.