Resources

Content Type

Author

Year

3/2004

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…

1/2004

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…

12/2003

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…

10/2003

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…

8/2003

Open Architecture Trusts: The Wiser Choice

August 1, 2003

There are scenarios that call for a private trust company. But usually open-architecture trusts are best. August 2003. Download…

7/2003

Taxation of Offshore Trusts and Impact of New Lower Tax Rates

July 2, 2003

President Bush enacted the Jobs and Growth Tax Relief Reconciliation Act 2003 into law on May 28 2003. Download…

4/2003

Reporting Deadlines Draw Near

April 10, 2003

April 15 marks the filing due date not only for US income tax returns, but also for the reporting of foreign gifts, distributions from foreign trusts and income earned in…