TEL: 208-755-3704

FAX: 866-856-2746

Email: samasterson61@gmail.com

Website: www.idahotrustee.com

Expertise: Standards of care for the administration of estates and trusts by individual and corporate fiduciaries. Standards of care for the management of specific types of assets owned by estates and trusts. Standard for fiduciary duty by individual and corporate fiduciaries to beneficiary(ies). Standards for care under the Uniform Prudent Investor Act. Investment portfolio modeling. Standards of trust and estate accounting under the Uniform Principal and Income Act. Policy standards for discretionary distributions of income or principal to beneficiaries. Federal estate tax elections and return preparation. Federal fiduciary income tax return preparation. Accounting and taxation of conduit entities (partnerships, LLCs, and sub-S corporations) by irrevocable trusts. Compensatory and opportunity lost determinations. Fiduciary conflicts of interest (duty of loyalty). Bank trust department trust and estate administrative policies. Suitability of estate and/or trust plan design and implementation