Content Type




Trust Companies for Family Wealth: Build My Own?

September 1, 2004

Most wealthy U.S. families still choose individuals rather than trust companies to serve as trustee, even for complex trusts holding very substantial assets and even though a family who can…


Transfer Tax Rates and Credits

June 24, 2004

The Taxpayer Relief Act 1997 and the Economic Growth and Tax Relief Reconciliation Act 2001 mandated changes to US transfer taxes over a period of years.  June 24, 2004. Download…

An Introduction to U.S. Advice for Non-Residents and Non-Citizens About International Estate Planning

June 1, 2004

An introduction to U.S. advice for non-residents and non-citizens about international estate planning eleven key topics or what I really need to know I learned in the 3rd grade. June…


In Defense of Quiet Trusts

March 1, 2004

A call to rewrite the Uniform Trust Code so that it still prevents fraud and abuse—but protects confidentiality, privacy and discretion. March 2004. Download…


Pre-Residency Tax Planning and Offshore Trusts

January 15, 2004

An individual who is not resident in the United States and not a citizen of the United States (a ‘non-resident alien’ (NRA)), but who is intending to immigrate to the…

Taking the Foreign Out of Foreign Trusts

January 1, 2004

Rashad Wareh presents “Taking the Foreign Out of Foreign Trusts” to the Fiduciary Income Tax Committee of the ABA Tax Section, ABA Mid-Year Meeting in Orlando, FL…

Let There Be Light: Its About Time Trust Documents Were Written in Plain English

January 1, 2004

Let There Be Light: Its about time trust documents were written in plain English. January 2004. Download…


Keep Trusts Offshore?

December 1, 2003

During the late 1990s, U.S. tax law became increasingly hostile to off-shore trusts that benefit U.S. taxpayers. Tax compliance and planning became much more difficult for non-grantor trusts—and new rules…


Recent Tax-Related Developments 2003

October 2, 2003

Several noteworthy tax-related developments have recently taken effect in the United States. October 2, 2003. Download…

Rethinking Tax Risk

October 1, 2003

Analyzing a wealth-transfer plan should be a lot more like calculating the risk/return on investments. October 2003. Download…