STEP Journal: May 2014

Thursday, 01 May 2014

Nobody enjoys beauty parades, but clients can make them better by doing their homework beforehand, writes Martyn Gowar.
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Richard Frimston considers the EU Succession Regulation and choice of law.
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01/05/2014
Martina Moscardi takes a tour of Italian structures similar to trusts.
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01/05/2014
Recently elected to represent Canada on STEP Council, Nancy Golding QC TEP is a current member and former chair of the STEP Calgary Branch, a former director on the STEP Canada Board, and is present Chair of STEP Canada’s Membership Services Committee. Here she talks to Hannah Downie about the effect US policies and domestic initiatives will have on Canadian TEPs, and the challenges STEP faces in trying to achieve a truly global outlook.
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John Harper provides an overview of preferred stocks and their various incarnations.
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How should a personal representative proceed where a legacy is due to a minor under a will that lacks a minor’s receipt clause? Amanda Edwards explains
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Val Cox introduces three new resources, available for free on the STEP CPD Centre.
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14/04/2014
Louis A Mezzullo reviews the US provisions relating to ‘portability’ between spouses of the unused applicable exclusion amount.
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Mark Fleming and Ralph Awrey consider the facts and implications of the US and Canada’s intergovernmental agreement.
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Jason Trenton and Michael Rosen-Prinz explain what Canadian non-resident trust rules mean for US practitioners.
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Kathleen Cunningham considers Canadian legislation that explicitly sets out when an adult is incapable of appointing a decision-maker.
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01/05/2014
Dr Ariel Sergio Goekmen outlines the risks associated with alternative investments.
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01/05/2014
Martyn White looks at the risks associated with owning paper gold.
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01/05/2014
Robin Newbould looks at the oldest investment known to man.
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01/05/2014
Harry Joffe highlights some of the more interesting announcements in South Africa’s 2014 Budget.
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As a growing number of Middle Eastern family businesses seek advice on succession planning, James Howe offers some tips for practitioners.
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Samira Varanasi and Abhinav Harlalka review the enforceability of prenuptial agreements in India.
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Ekaterina Butler examines the Russian Commercial Court’s approach to piercing the corporate veil in cases of tax evasion.
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Javier Enrique Ayuso gets to grips with Nevis’ Multiform Foundations Ordinance.
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02/05/2014
Philip Marcovici TEP won STEP’s Lifetime Achievement Award at the STEP Private Client Awards 2013–2014. Here he talks to Hannah Downie about some of his career highlights, and how STEP has helped to shape the industry.
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02/05/2014
Tom Glanville discusses ethics, morals and investment policy statements.
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Education and flexibility are key to keeping wealth in the family, write Charles Gowlland and Frank Akers-Douglas.
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David Bell offers some pointers for trustees seeking a wealth manager capable of meeting the needs of multi-jurisdictional clients.
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01/05/2014
Nadine Whyte discusses the appointment of an administrator for the estate of a member of a BVI company who died intestate and domiciled outside of the BVI.
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The Law Commission’s report on ‘Matrimonial Property, Needs and Agreements’ makes welcome recommendations for reform, but many questions remain unanswered, writes Tracey Dargan.
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01/05/2014
Ann Stanyer examines an ‘extraordinary’ case in which a famous painting was deemed to constitute ‘plant’, and outlines the tax reliefs available in the UK for owners of high-value heritage assets.
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02/05/2014
James Kessler’s seminal work Drafting Trusts and Will Trusts: A Modern Approach is now in its 11th edition, and has encompassed its tenth jurisdiction with the publication of this Scottish version, co-written with Glasgow-based STEP member William Grant TEP.
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