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The article discusses factors that should be considered by the fiduciary when modifying or terminating a trust in the U.S. Topics discussed include the development of specialized types of irrevocable trusts and other reasons for the proliferation of trust modifications and terminations, fiduciary duties to beneficiaries when terminating or modifying trusts, and provisions included in a trust instrument to complement authorizing language including waiver of duties and virtual representative.

The article explores occasions when a trustee might prefer to act without the safety net of consents in the U.S. Topics discussed include situations in which a beneficiary's consent to a trustee's discretionary decision may result in adverse transfer tax consequences, special needs beneficiary, divorcing beneficiary and confidentiality.

On August 12, 2014, Delaware became the first state in the United States to enact comprehensive legislation authorizing personal fiduciaries to have access to the digital assets and accounts of those they serve. As new Chapter 50 to Title 12, the Fiduciary Access to Digital Assets and Digital Accounts Act (the "Act") will make it easier, less timeconsuming and less expensive for personal representatives, guardians, trustees, and agents to perform their duties on behalf of estates, disabled persons, trusts, and principals, respectively. As ultimately enacted, the Act is considered to be a version ot the Uniform Fiduciary Access to Digital Assets Act passed by The National Conference of Commissioners on Uniform State Laws. [ABSTRACT FROM AUTHOR]

The article discusses the laws which may help in the access to one's digital assets like electronic books, domain names, and online accounts. It mentions that the federal Stored Communications Act (SCA) prohibits the electronic communication from disclosing the contents to parties other than the sender or recipient. It adds that Rhode Island and Connecticut have passed laws which provide the administrators the right to obtain access to a decedent's digital assets.