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In Issue 4 of the STEP Journal 2021, we shine a spotlight on North America, exploring the latest legislative developments in Canada and the US, particularly the remote witnessing of wills. This issue also has a special focus on family business, with our cover feature delving into reputation management for high-net-worth individuals and their families.
Feature
Sonderfall from grace
Elliott Murray and Samuel Favre explore how the US estate tax regime applies to foreign investors, particularly when a Swiss resident dies with substantial US‑situs assets.
Feature
Storm watch
Thomas Rudkin takes stock of the changing face of reputation management for high‑net‑worth individuals and families in the UK.
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Growing strong
Stephen Lawson and Dominic Hendry outline the importance of preparing a family tree during the will-writing process in England and Wales.
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