The Cayman Islands is a leading jurisdiction in the establishment and management of trusts; this is highlighted by the variety of structures that can be utilised, including the flexible discretionary ...

Oftentimes, individuals who are the beneficiaries to trusts do not obtain a prenuptial agreement (a "prenup") out of a belief that their trust should protect their assets in the event of a divorce. In ...

Has your client named a trust as the IRA beneficiary, or is considering doing so? That could be a problem. In the FINAL Secure Act Regulations-7-18-24.pdf IRS made several user-friendly improvements ...

The ATO is cracking down on family trusts in Australia, US expats may face audits over how income is distributed and used within discretionary trusts. AUSTRALIA, May ...