STEP Journal

Welcome to Issue 5 of the STEP Journal. This issue shines a spotlight on the Asia-Pacific region, exploring China’s first-ever judicial recognition of testamentary trusts, and an NSW Commission’s approach to accessing digital records upon death or incapacity, among others. From property insurance and reporting compliance to purpose-driven investment, this issue also shares the latest in investment and insurance trends globally.


Clausal clarification

Adam Liew examines the findings of Singapore’s apex court on the implications of ‘forum of administration’ clauses.

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Trusts for residual assets

Andrew Walters explores the use of trusts in investment fund liquidations, specifically when a collective investment scheme nears its end-of-life.

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Tackling illicit finance

Ed Smyth considers the UK Criminal Finances Act 2017’s UWOs and AFOs and what advisors need to know when dealing with them.

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