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The proliferation of trust decanting statutes continues

Baker & Hostetler LLP
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USA
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June 17 2013

Irrevocable trusts are now subject to varying degrees of amendment by court approved modifications, trust protector actions, private settlement

Trustee (Public Trust) Amendment Act passed to protect Public Trust

Bell Gully
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New Zealand
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June 17 2013

The Trustee (Public Trust) Amendment Act 2013 was passed under urgency last month to provide an interim solution to a potential floodgate of expenses

Trustees' taxing mistakes offshore perspectives on the Supreme Court's decision in Pitt v HMRC

Clifford Chance LLP
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United Kingdom
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June 14 2013

In our briefing note of last month (Trustees' taxing mistakes Supreme Court applies a likeability test), we discussed the Supreme Court's judgment

REs and other trustees beware when distributing assets in specie

Norton Rose Australia
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Australia
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June 13 2013

For those who work with managed investment schemes (MIS) or, indeed, trading trusts structured as unit trusts, the decision of the Full Court of the

Court considers supervisory powers under foundations law for first time

Ogier
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Jersey
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June 13 2013

A recent case before the Royal Court concerned an application for directions by the qualified member of F Foundation's council. This was the first

Equal half shares

Boodle Hatfield
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United Kingdom
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June 13 2013

Chester and Forrest were brothers who jointly owned, in equal half shares, the freehold interest (worth GBP450, 000) of a small shop that they

Careful planning required to avoid New York’s estate tax

Baker & Hostetler LLP
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USA
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June 12 2013

Now that Congress has implemented a relatively large per person federal giftestate tax exemption (i.e., the per person federal giftestate tax

Estate planning documents of married clients should be reviewed

Baker & Hostetler LLP
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USA
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June 12 2013

Estate plans for married clients typically provide first for the surviving spouse, in a manner that avoids estate tax at the first spouse's death and

High yield and convertibleexchangeable bonds

Ogier
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Jersey
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June 12 2013

The first half of 2013 has seen private equity sponsors and corporate borrowers continue to look to the corporate bond and debt capital markets, as an

Expat divorce - Part 3

Morton Fraser
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United Kingdom
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June 7 2013

This is part 3 of a series of blogs focusing on the particular issues caused by expat divorce, for Scottish and English nationals. This week I'd like

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Search results

The proliferation of trust decanting statutes continues

Trustee (Public Trust) Amendment Act passed to protect Public Trust

Trustees' taxing mistakes offshore perspectives on the Supreme Court's decision in Pitt v HMRC

REs and other trustees beware when distributing assets in specie

Court considers supervisory powers under foundations law for first time

Equal half shares

Careful planning required to avoid New York’s estate tax

Estate planning documents of married clients should be reviewed

High yield and convertibleexchangeable bonds

Expat divorce - Part 3

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