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Welcome to Issue 4 of the STEP Journal. This issue’s regional focus shines a spotlight on Canada and the US, with an analysis of the status of US-situs foundations in New Hampshire and Wyoming; an overview of cross-border planning probate alternatives available to Canadian clients in select states and a detailed look at the evolution of private trust companies in the US.
Feature
The parentage trap
Jessica Henson and Sarah Williams discuss surrogacy in the context of inheritance in England & Wales.
Feature
Personal data trusts – for the masses?
Robert Mack explores the possibility of personal data becoming a trust asset.
Web exclusive
Charitable legacy challenges
Katherine Pymont explains how to lessen the likelihood of a successful claim against a charity when drafting wills involving charitable bequests.
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