News & Analysis as of

Trusts Investment Management

Mayer Brown

The Pensions Brief: June 2024

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Issues affecting all schemes - General Election – impact on pensions - The General Election resulted in a landslide victory for the Labour Party. While no pensions-related announcements have been made since the election by...more

Conyers

Trustee's Duty and Anti-Bartlett Clauses - The Ivanishvilli Redux

Conyers on

Just when trustees are feeling safe to go back into the water after the Hong Kong Court of Final Appeal spoke in Zhang Hong Li v. DBS Bank (Hong Kong) Ltd [2019] along comes Ivanishvilli v. Credit Suisse Trust Ltd [2023]...more

K&L Gates LLP

Global Survey of ESG Regulations for Asset Managers

K&L Gates LLP on

Asset managers (i.e., investment advisers) offering funds in more than one country are accustomed to adapting to different regulatory requirements. However, the challenges presented by the global regulation of environmental,...more

Conyers

The Use of Offshore Structures in the Hong Kong Family Office Tax Concession Scheme

Conyers on

Never content to be left out of the competition for wealth management of ultra-high-net-worth families from Singapore and Dubai, Hong Kong recently enacted a new tax concession regime (Inland Revenue (Amendment) (Tax...more

Woodruff Sawyer

Betwixt and Between: How Trustees Can Navigate a Volatile Market

Woodruff Sawyer on

So far, 2022 has been a rough year for portfolio management. The war in Ukraine, China’s zero tolerance for COVID-19, 40-year inflation highs, and rising interest rates have created significant market volatility....more

Gerald Nowotny - Law Office of Gerald R....

Family Affair – Introducing Family Office Life Annuity™ (aka FOLA™)

Most of you know by now that I grew up in the Panama Canal Zone which no longer exists as of 1999. In that respect, the transition left me as a man without a country. My father (of blessed memory) when referring to kids...more

Burns & Levinson LLP

Estate Planning for Digital Assets: Examining the Austen Family

Burns & Levinson LLP on

In this day and age, virtually everyone has a digital presence, and we can presume that Jack Austen was no different. We can also presume that Jack, like many clients, failed to properly consider or address his digital assets...more

Gerald Nowotny - Law Office of Gerald R....

Somewhere Over the Rainbow

Nowotny on Death and Taxes, episode 7, Somewhere Over the Rainbow, is about the use of private placement variable deferred annuities (PPVA) and trusts. ...more

Downey Brand LLP

What California Trust and Estate Litigation Will Arise from the Economic Downturn?

Downey Brand LLP on

The COVID-19 pandemic has idled workers and the coming weeks will bring more news of business closures and bankruptcies. After a decade of sustained growth, we are facing a recession of uncertain depth and duration. The New...more

Downey Brand LLP

Helping Families and Solving Problems – A Conversation with Trust Officer Alysia Corell from Exchange Bank

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Bank trust departments, also referred to as corporate trustees, provide professional management to the administration of California trusts. People may choose to name a bank to act as successor trustee when they can no longer...more

Holland & Hart LLP

A Prudent Investor Reminder

Holland & Hart LLP on

Over the last several weeks, financial markets have seen some of the largest swings in history, and as a result, fiduciaries have seen dramatic shifts in the value of trust investments. Accordingly, fiduciaries should take a...more

BCLP

Private Wealth - Horizon Scanning 2020

BCLP on

With a number of changes affecting the private wealth world to come over the next 12 months, our private client team take a look at some of the key UK legal developments for 2020, including the extension of the UK trust...more

Burr & Forman

FINRA and UTMA/UTGA Accounts: Know Your Customer, and Continue to Monitor

Burr & Forman on

Firms permitting the creation and operation of custodial accounts related to Uniform Transfers to Minors Act (UTMA) or Uniform Gifts to Minors Act (UGMA) transactions must take special notice of Financial Industry Regulatory...more

Cohen Seglias Pallas Greenhall & Furman PC

Asset Protection 101: Are You and Your Family Protected from Litigation, Creditors, and Divorce?

Presented by Cohen Seglias Attorneys Brian Lawton and Whitney Patience O'Reilly on January 23, 2020. It can take years to accumulate assets and increase the value of your business and investments. Unfortunately, without an...more

Cohen Seglias Pallas Greenhall & Furman PC

[Webinar] Asset Protection 101: Are You and Your Family Protected from Litigation, Creditors, and Divorce? - January 23rd, 12:00...

It can take years to accumulate assets and increase the value of your business and investments. Unfortunately, without an asset protection plan, you could lose everything or a significant portion of what you have worked so...more

Troutman Pepper

Exploring Digital Asset Planning and Estate Administration With Author Sharon Hartung – Part Two

Troutman Pepper on

The Digital Planning Podcast is designed to educate individuals about all things digital in connection with estate planning, business planning and estate administration. Your hosts, Jennifer Zegel, Ross Bruch and Justin...more

McDermott Will & Emery

Illinois Enacts New Trust Code: What Fiduciaries Need to Know

McDermott Will & Emery on

Effective January 1, 2020, the new Illinois Trust Code (ITC) will replace the Illinois Trusts and Trustees Act, ushering in several changes of note for fiduciaries. In light of the ITC, fiduciaries and estate planners should...more

Chambliss, Bahner & Stophel, P.C.

A Brief Overview of a Trustee's Duties

If you have been appointed the trustee of a trust, it is a strong vote of confidence in your judgment and trustworthiness. It is also a major responsibility. A trust is a legal arrangement through which one person (or an...more

Butler Snow LLP

Trustees, Are You Suffering From “Accountholder” Confusion?

Butler Snow LLP on

Words Matter - So, you’re cruising along in the pre-FATCA/CRS world, providing fiduciary services for your clients, setting up accounts in either the name of the trust, foundation, underlying company or other wealth...more

Gerald Nowotny - Law Office of Gerald R....

Looking over the edge of the Cliff - The Use of Pooled Income Funds to Reduce the Taxation of Offshore Repatriated Carried...

The addition of IRC Sec 457A effectively ended the ability of investment managers to defer the tax recognition of the carried interest in the investment manager’s offshore fund. Under IRC Sec 457A, hedge fund managers must...more

Gerald Nowotny - Law Office of Gerald R....

Looking Over the Edge of the Cliff– The Use of Pooled Income Funds for the Repatriation of Offshore Carried Interest

The addition of IRC Sec 457A effectively ended the ability of investment managers to defer the tax recognition of the carried interest in the investment manager’s offshore fund. Under IRC Sec 457A, hedge fund managers must...more

K&L Gates LLP

A New Tax System For Managed Investment Trusts

K&L Gates LLP on

The Tax Laws Amendment (New Tax System for Managed Investment Trusts) Bill 2015 (Bill) was tabled in Parliament on 3 December 2015, along with three supporting bills. If passed in its present form, the Bill will...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Not all 3(38) Fiduciaries are alike

ERISA §3(38) investment managers has been a hot topic in the marketing of retirement plan providers and for the most part, it’s a good thing because plan sponsors who have no time to handle the fiduciary process of their plan...more

Levenfeld Pearlstein, LLC

Frank Aragona Trust: A Taxpayer Win

In a case of first impression, Frank Aragona Trust v. Commissioner, 142 T.C. No. 9 (Mar. 27, 2014), the Tax Court held that a trust could materially participate in a trade or business based upon the activities of the...more

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