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STEP Journal: November 2017 - Full Issue

  • Foreword - November 2017STEP Journal November 201 - Full issue. Stanley A Barg. Foreword.
  • Vindication and the damnation of FaustSTEP Journal November 2017 - Full issue. Vindication and the damnation of Faust. Richard Frimston looks at issues arising out of the EU Succession Regulation.
  • How are you managing?STEP Journal November 2017 - Full issue. How are you managing? Elaine Gray considers how UK employers can proactively address mental health in the workplace.
  • When US clients give globallySTEP Journal November 2017 - Full issue. When US clients give globally. Betsy Brill and Joan Sherman examine, from a US perspective, how advisors can best support philanthropic clients.
  • Options to purchase and commorientesSTEP Journal November 2017 - Full issue. Options to purchase and commorientes. Sheena Grattan highlights some of the differences in succession law between Northern Ireland and England and Wales.
  • Distribution and throwbackSTEP Journal November 2017 - Full issue. Distribution and throwback. Danilo Santucci summarises strategies to address the US throwback rules.
  • Home truthsSTEP Journal November 2017 - Full issue. Home truths. Michael Cadesky highlights the key points regarding the taxation of Canadian residential real estate for non-residents of Canada.
  • A new worldSTEP Journal November 2017 - Full issue. A new world. Asian families may wish to consider the unfamiliar concept of the trust in their planning for US assets, writes Lucy S Lee.
  • Three adviceSTEP Journal November 2017 - Full issue. Three advice. Daniel Frajman examines the major private- and tax-law aspects of the three vehicles of trust, substitution and usufruct in Quebec.
  • Red flagsSTEP Journal November 2017 - Full issue. Red flags. Shelly Meerovitch and John F McLaughlin examine the complex trade-offs and diverse outcomes of pre-immigration planning for those moving to the US.
  • Another day, another tokenSTEP Journal November 2017- Full issue. Another day, another token. Leigh Sagar highlights the capital gains taxation of bitcoin and other digital cryptographic tokens.
  • Middle managementSTEP Journal November 2017 - Full issue. Middle management. Middle Eastern families are increasingly seeking bespoke structures, writes James Campbell.
  • Make yourself at home…STEP Journal November 2017 - Full issue. Make yourself at home… Matthew Shayle explores the proliferation of family offices and the resultant opportunities for STEP members.
  • A trustee for emerging marketsSTEP Journal November 2017 - Full issue. A trustee for emerging markets. Michael Giraud and Dale McNutt look at the trend of banks ‘de-risking’, and what that means for trustees.
  • The right side of the lawSTEP Journal November 21017 - Full issue. The right side of the law. David Welsh discusses the rectification of wills under the Succession (Scotland) Act 2016.
  • A step into the unknownSTEP Journal November 2017 - Full issue. A step into the unknown. Michael Perkins and Adam Steen explain the findings of a recent survey on trustee education in Australia.
  • No bed of rosesSTEP Journal November 2017 - Full issue. No bed of roses. How can practitioners deal with disputes arising from deathbed gifts? Scott Taylor examines a recent case.
  • Leading the packSTEP Journal November 2017 - Full issue. Leading the pack. In August 2017, ten prominent figures from Jersey’s private wealth industry met for a roundtable discussion, sponsored by Jersey Finance and held at its bay-view office. Topics included their experience of reporting under FATCA and CRS; Jersey’s position at the forefront of regulatory implementation; public versus private registers; and the future of Jersey’s advisory sector.
  • TQR: international exposureSTEP Journal November 2017 full issue. TQR: international exposure. A sampler of the latest Trust Quarterly Review (volume 15, issue 3, 2017), published by STEP in association with TACT.
  • Book promotion: A Practical Guide to the Transfer of Trusteeships, third editionSTEP Journal November 2017 - Full issue. Book review: A Practical Guide to the Transfer of Trusteeships, third edition. Globe Law and Business has recently published a third edition of the STEP publication A Practical Guide to the Transfer of Trusteeships. Here, Toby Graham TEP, one of the three editors of the title, explains the background to the Guide and the issues it seeks to address.

STEP Journal: October 2017 - Full Issue

  • Foreword - October 2017A few days ago, I happened across my copy of a STEP publication entitled The Regulation of Trust and Company Services Providers, which was commissioned and published at the instigation of the Society late in 2006.
  • Money talksWe all have a role to play in promoting the importance of the ‘family wealth’ conversation, says Margaret O’Sullivan
  • In good companyGina M Pereira discusses the convergence of the for-profit and not-for-profit worlds, and the opportunities for philanthropy
  • The balance of powersThe potential exposure to breach of trust claims faced by trustees under reserved-powers instruments is a grey area, writes Peter Hodson
  • What’s the worst that could happen?Julie Hutchison considers risk management for charities, and why they need a response plan
  • Oh, what a night!The STEP Private Client Awards 2017/18 took place on 6 September at the Park Plaza Westminster Bridge hotel in London, UK, where more than 720 accountants, financial advisors, lawyers, private bankers, trust managers, and trusts and estates specialists worldwide came together to celebrate the outstanding work of their peers
  • The protective typeGavin Ferguson and Chris Hards examine the trust protector role, and its development, in the Crown Dependencies
  • Voice of the industryJersey-based STEP Council member Tony Pitcher TEP has been a trustee for nearly a quarter of a century, and is more than familiar with industry change. We caught up with him to discuss the regulatory challenges he sees in the near future – for both his jurisdiction and STEP
  • Out in the openDisclosure of trust information by means other than through trust-law principles is a fundamental issue of our time, writes David Dorgan
  • Green dollarsQuintin Rayer discusses ethical and sustainable investing, and how they can enable trustees to meet their fiduciary responsibilities
  • Drivers of investmentJames Haithwaite discusses the status of classic cars as an alternative asset
  • What EU need to know
  • Many happy returnsCharlotte Thorne discusses volatility in high-risk investments, and why chasing higher short-term returns can be damaging over time
  • How do the intentions Stack up?Mark Hubbard and Aidan Briggs discuss the recent decision of the Privy Council in Marr v Collie, extending Stack v Dowden principles to investments
  • The next targetPaul Beckett highlights the rise of ‘orphan’ structures, which may soon be the focus of global transparency initiatives
  • Wëllkomm to LuxembourgEric Fort explains Luxembourg’s new immigration law introducing additional categories of residence permit
  • Golden opportunitiesNicholas Hammond provides guidance on what to do when advising an estate that holds physical gold
  • Keeping it civilHelen Waite discusses the alternative ways of resolving a separation or divorce in the UK
  • Family valuesCorporate-style governance for families and the role of advisors were among the topics of discussion at a recent STEP Journal roundtable, sponsored by SANNE
  • Reflection: a tool for successLaura Keith and Madeleine Jenness look at how reflective practice is increasingly being used as a tool to improve both employee and organisational success
  • TQR: a cog in the machineBelow is a sampler of the latest Trust Quarterly Review (volume 15, issue 2, 2017), published by STEP in association with TACT.
  • Book review: Introduction of the Trust in Hungary and the International PracticeBook Review: Introduction of the Trust in Hungary and the International Practice