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Australia
Norton Rose Fulbright Australia
This case will ultimately impact using discretionary trusts for asset protection, flexibility and succession planning.
McCullough Robertson
Because of increased audit activity, tax advisers should very carefully consider how to assist with trust distributions.
Cooper Grace Ward
SMSF trustees must be able to demonstrate that they could make decisions in accordance with their good faith duties.
Davies Collison Cave
While some Australians have been rushing to stockpile toilet paper and other essentials in response to the COVID-19 pandemic, others have been turning their minds to their will and other estate planning arrangements.
Cooper Grace Ward
These decisions are useful reminders on what an SMSF trustee must do when exercising discretion to pay a death benefit.
Davies Collison Cave
FPAD applies to any arrangement or transaction involving the transfer of an interest in Victorian residential property to a foreign purchaser.
Holman Webb
Testamentary trusts provide maximum flexibility, while allowing for the tax-effective distribution of capital and income.
Stacks Law Firm
Even if you don't have substantial assets, a legal will is extremely important, especially during these uncertain times.
Bermuda
Carey Olsen
The C Trust (the Trust) was established in 1965 for the benefit of the Family. The Trust's terms provided that the protector held the power to appoint trustees.
Conyers
Following our alert of March 2020, providing an update about the amendments to the National Pension Scheme, we further update on amendments passed in Bermuda's House of Assembly on Friday 8 May 2020
Carey Olsen
Carey Olsen Bermuda partner Keith Robinson has been elected as a Fellow of the American College of Trust and Estate Counsel (ACTEC).
Appleby
Bermuda's regulatory regime for trust business has recently been enhanced. A framework for the supervision of relevant private trust companies has been introduced and this month new filing
Canada
Field LLP
When many people think of signing a contract, the traditional picture is a meeting, a pen and paper, and handshakes at the end.
Blaney McMurtry LLP
Please find our summaries of this past week's civil decisions of the Court of Appeal for Ontario (there were two substantive civil decisions).
Clark Wilson LLP
The COVID-19 pandemic has had a significant impact on global trade and the world's economies. Each of North America's major stock markets have experienced
Miller Thomson LLP
Le taux applicable actuellement aux fiducies non testamentaires (y compris une fiducie de fonds communs de placements et une fiducie intermédiaire de placements déterminés)
Blaney McMurtry LLP
Executors, trustees and attorneys/guardians are all part of the legal category known as "fiduciaries". What this term means is that a person (or an entity such as a trust company) has been appointed...
Blaney McMurtry LLP
What a tangled web it currently is when Ontario real estate lawyers attempt to register transactions involving real property held in trust.
Miller Thomson LLP
Is it appropriate for an executor to ask beneficiaries to sign a release and indemnity prior to receiving a distribution from an estate?
O'Sullivan Estate Lawyers LLP
A trust is considered a separate entity and is a taxpayer under the Income Tax Act.
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