The Cayman Islands is a leading jurisdiction in the establishment and management of trusts; this is highlighted by the variety of structures that can be utilised, including the flexible discretionary ...

Upon accepting a trust, a trustee may be given a non-binding letter of wishes by the settlor. 1 Such statements are designed to offer trustees of discretionary trusts some guidance in the exercise of ...

If the last few years have taught advisers anything, it is that planning complexity is not going away. Tax regimes shift, ...

In the area of estate planning, the use of trusts has become so commonplace that most all estate plans utilize a trust in some manner. There are a wide variety of trusts in which practitioners utilize ...

Modern irrevocable trusts often span long periods or last in perpetuity. With growing frequency, those involved with existing irrevocable trusts seek to change those trusts in some way. Whether this ...

Most people should consider having one or more trusts in their estate plans. To make decisions about trusts you must be aware of trust terminology and basic concepts about the most common types of ...

When a trust is created, three distinct roles define how it functions: the grantor, the trustee and the beneficiary. The grantor sets up the trust and contributes the assets. The trustee manages those ...

Government plans to make inheritance tax due on pensions, plus other changes to IHT rules, have seen a leap in people enquiring about the use of trusts to protect their wealth. So what are trusts, and ...