Presumption Rules – Grantor Trusts

The discretionary trust has traditionally been a popular entity to form in New Zealand for a variety of reasons, including asset protection and estate planning. A discretionary trust provides the trustees of the trust with discretionary powers to make decisions that...

Expatriation and Social Security

We are frequently asked about Social Security when a US citizen gives up citizenship. For non-residents of the United States, Social Security will be stopped after six months of absence. Social Security Administration (SSA) will reinstate payments once an individual...