Resources

Content Type

Author

Year

12/2005

State Law Allows Settlors to Tailor Trust Investment Objectives

December 22, 2005

The trust law of the various US states has traditionally required trustees to administer trust property solely in the best interests of the beneficiaries, to preserve the property and make…

10/2005

State Law Allows Settlors to Modify Trustee Duty to Inform and Report

October 13, 2005

The laws of several US states enable a trust settlor to restrict disclosure to beneficiaries, adapting the trust form to offer a choice reflecting contemporary concerns about the confidentiality and…

Integrated Wealth Management

October 1, 2005

Miles Padgett presents, “Integrated Wealth Management,” to the IPI-JWM Integrated Wealth Management Forum, Fall 2005.…

6/2005

Act Affects Offshore Deferred Compensation Rabbi Trusts

June 23, 2005

The American Jobs Creation Act 2004 and Internal Revenue Service (IRS) Notice 2005-1 have a significant effect on forms of non-qualified deferred compensation planning which make use of offshore ‘rabbi…

2/2005

Details of New Tax Laws Applicable to Expatriates

February 17, 2005

Tax professionals advising former US citizens and long-term residents should take note that the American Jobs Creation Act 2004 has eliminated the tax avoidance motive test previously applied to determine…

1/2005

The “Integration” in Integrated Wealth Management – How Does it Work in Practice

January 1, 2005

Miles Padgett authors, “The ‘Integration’ in Integrated Wealth Management – How Does it Work in Practice,” Journal of Wealth Management, Winter 2005…

11/2004

Tax Law Changes under the American Jobs Creation Act 2004

November 18, 2004

President Bush signed the American Jobs Creation Act 2004 on October 22. Although primarily aimed at the taxation of corporations and businesses, several provisions of the act are relevant to…

10/2004

Tax Planning for Inbound Nonresident Aliens

October 1, 2004

Rashad Wareh presents “Tax Planning for Inbound Nonresident Aliens” at the Fiduciary Income Tax Committee of the ABA Tax Section, ABA Joint Fall Meeting in Boston, MA.…

9/2004

Overview of US Tax and Reporting System

September 9, 2004

US citizens and non-citizens who are resident in the United States are subject to US gift and estate tax on their worldwide assets, and to US income tax on their…

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…