Content area
Abstract
Contempt of court is an important area of law in the asset protection planning context. Sanctions for failing to comply with a court order to repatriate trust assets or to turn over documents in one's possession may include a fine or imprisonment or both. A person may have a defense to a finding of contempt if it is factually impossible for that person to comply with a court's order. However, the "impossibility of performance" defense will not be available if that person, in close time-proximity to the issuance of the court order not being obeyed, caused the impossibility. Contempt of court may be either civil or criminal in nature. Civil contempt is designed to coerce the contemnor to comply with a court order. Criminal contempt, on the other hand, penalizes past conduct. Contempt may also be direct or indirect, depending on whether the contempt takes place at or near the presence of the court.