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TQR: December 2018


STEP Journal: November 2018 - Full Issue

  • Foreword - November 2018
  • The confusion of EuropeRichard Frimston details the EU unions, councils and courts, and the protection of its common peoples
  • Growing old gracefullyMichael Giraud and Steve Gully look at the challenges of applying modern standards of administration to structures that were set up in the last century
  • Disclosure or education?Sally Edwards argues that increased transparency between trustee and settlor may lead to a reduction in disputes
  • ‘What if…’ questionsBetsy Brill highlights how changing life circumstances can be an opportunity for clients to review their philanthropic planning
  • Far from settledAmbiguity in rights of residence in Northern Ireland is the starting point for many disputes, writes Sheena Grattan
  • Mismatch of principlesHelen Swire reviews the impact of recent legislation on citizens of the US and Canada – wherever they live in the world
  • Modern familiesUnderstanding polyamorous relationships and their judicial recognition, by Adam Black
  • Taking the bite out of UNIWhen the grantor of a foreign grantor trust passes, the resulting shift in tax status may trigger punitive tax measures, write Shelly Meerovitch and John F Mclaughlin.
  • Deep freezeDavid A Altro and Hadielia Yassiri explore The US tax implications of Canadian estate freezes
  • A fiduciary’s survival guidePaul Foster Millen and Peter Cotorceanu offer advice on the upcoming FATCA Responsible Officer Certifications
  • Penalty!Kim G C Moody looks at Canada’s draft legislation to implement new trust reporting rules
  • Double troublePatrick Harney and George Mitchell explore the options for mitigating double taxation of US citizens who are UK-resident beneficiaries of US trusts
  • Time to actTodd D Mayo examines the New Hampshire Foundation Act and its recent amendment
  • Growing obligationsDennis S Ryan analyses Canada’s response to changing global standards
  • A simpler and safer strategyMelvin A Warshaw and Lawrence M Lipoff discuss a key change to the US Tax Cuts and Jobs Act of 2017, and assess what it means for advisors to trustees of foreign grantor trusts
  • Tasting tipsSamuel Knight and Rodney Birrell assess the benefits of investing in fine wine
  • Beyond the bottom lineKeeping an eye on environmental, social and governance factors can yield more than just a clear conscience, writes John Soler
  • In crypto we trust?Helen Cox examines the key considerations for trustees when administering a trust that holds cryptocurrency
  • Paradigm shiftCharlotte Thorne looks at the practicalities of capturing emerging market exposure by investing in developed market equities
  • Rebels with a cause‘Next-generation’ clients often have radically different goals to their parents, and may reject wealth management industry norms. So how can advisors remain relevant? Amer Vohora takes a look
  • Regime changeUlf Bergquist and Richard Frimston preview the upcoming EU Matrimonial Property Regimes Regulation
  • A progressive shiftAs family trends change, so too do family offices. A recent STEP Journal roundtable, sponsored by SANNE, examined the current trends and the impact of increasing global transparency on family offices
  • The straw that broke the camel’s back?The judgment in Owens v Owens may lead to a long-awaited and much-needed reform of the UK’s divorce law, writes Harriet Errington
  • TQR: the latest trusts and estates developments
  • Book Review: Business Families and Family Businesses: The STEP Handbook for Advisers, 2nd edition