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STEP Journal: March 2018 - Full Issue

  • Foreword - March 2018
  • Good moneyB Corp certification and benefit corporation legislation are emphasising business as a force for good, explain Gina M Pereira and Julie Wynne
  • Leading lightsEntry is now open for the STEP Private Client Awards 2018/19
  • How are we doing?John Read reports on our 2017 Member Satisfaction Survey, and takes a look at STEP’s plans for 2018.
  • Grow with STEPThe routes to STEP membership are changing and becoming standardised
  • Does everyone need a mentor?Jenni Hutchinson explores the role of mentoring in professional development, including insight from STEP’s Employer Partners.
  • The tables have turnedSheena Grattan examines how perpetuities and accumulation differ between Northern Ireland and England and Wales structures.
  • Falling into stepHelen Swire reviews the drive towards greater transparency and tax reform occurring across much of Latin America and the Caribbean.
  • Another string to the bowAnthony Partridge and Fraser Allister examine the Cayman Islands’ new foundation company legislation.
  • Change and adaptationAn overview of how trust drafting in the Caribbean should evolve with worldwide societal changes. By Heather L Thompson.
  • Mi casa o su casa?Pedro Ramírez Mota-Velasco and Montserrat Tapia summarise the Mexican Supreme Court’s recent ruling on compensation in a divorce.
  • Powers toolsWhy Cayman Islands trusts law may hold the answer for trustees grappling with Pugachev. By Carlos de Serpa Pimentel, Sally Peedom and Esmond Brown.
  • Uncertainty over the corpusThere are issues in the legal framework around the disposition of human remains in England and Wales, Gavin Faber explains.
  • Uprooting successionIn the US, medical advances around the disposition of human remains and the posthumous use of genetic material are turning the law of succession on its head. By Joshua S Rubenstein.
  • Lines in the sandMichael Rowlands discusses the law on marriage breakdown in the UAE, and how it affects expatriate children
  • (Un)happy familiesHow practitioners can engage with complex families to respond to, and try to prevent, family disputes. By Jessica Stafford and Oliver Little.
  • Settling the billA bill making its way through parliament could have a big impact on how matrimonial finances are addressed post-divorce, writes Marilyn Bell.
  • The small printPaul Foster Millen and Peter Cotorceanu detail when and why FATCA responsible officers of Model-1 IGA sponsors have IRS certification obligations
  • Time will tellNick Hopkins, Spencer Clarke and Damien Bruneau review the Law Commission’s consultation on the law of wills, and outline the next steps
  • Clauses for thoughtMary Ashley reviews the recent England and Wales High Court judgment in OH v Craven, which considered the STEP Standard Provisions.
  • Will Ilott stem the tide?Practical guidance on mitigating the risk of would-be beneficiaries interfering with a client’s charitable testamentary wishes. By Constance McDonnell.
  • TQR: the latest trusts and estates developments
  • Book Review: The Cross-Border Family Wealth GuideBook Review: The Cross-Border Family Wealth Guide

TQR: March 2018