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...

Uncompensated Use Of Trust Property

US persons engaging in transactions with foreign trusts need to be cautious when dealing with the property of a foreign trust for personal advantage. This includes loans from the trust to a US person.   Types of foreign trust A foreign trust is classified as...
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