Home » Archive by categoryTrusts (Page 12)

US: Basis Adjustment does not apply to Assets of irrevocable grantor Trust not included in deceased Grantor’s gross Estate

content.govdelivery.com/accounts/USIRS/bulletins/351c426kpmg.com/us/en/home/insights/2023/03/tnf-rev-rul-2023-2-no-basis-step-up-for-assets-of-irrevocable-grantor-trust-not-included-in-grantors-estate.htmlwww.irs.gov/pub/irs-drop/rr-23-02.pdfinsightplus.bakermckenzie.com/bm/tax/united-states-irs-guidance-on-irrevocable-trusts-what-does-it-mean-for-us-and-non-us-personswww.meadowscollier.com/1014-basis-adjustments-and-irrevocable-grantor-trustsinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaorpZcIV4Viql7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.thompsoncoburn.com/insights/tcle/presentation/detail/2023-04-14/liens-from-deferred-estate-tax-grantor-trusts-basis-step-up-gifts-of-business-interests#page=1 0
Continue reading

Education: Trustee Indemnity

www.charlesrussellspeechlys.com/en/news-and-insights/insights/private-client/2023/guiding-trustees-chapter-1/www.charlesrussellspeechlys.com/en/news-and-insights/insights/private-client/2023/guiding-trustees-protecting-trustees-from-loss-and-liability/ See also;www.charlesrussellspeechlys.com/en/news-and-insights/insights/private-client/2023/guiding-trustees-indemnities-on-a-change-of-trustees/ 0
Continue reading

UK: Ban on Trust Service Provision to Russian persons is extended to various BOTs

www.bvifsc.vg/library/international-sanctions/russia-sanctions-overseas-territories-amendment-order-2023www.bvifsc.vg/sites/default/files/the_russia_sanctions_overseas_territories_amendment_order_2023.pdfwww.gfsc.gg/news/sanctions-notice-russia-44www.gfsc.gg/sites/default/files/media/helix-file/Russia%20Sanctions%20-%20General%20Licence%20-%20March%202023.pdfwww.jerseyfsc.org/news-and-events/additional-trust-services-sanctions-under-russia-sanctions/www.gov.je/gazette/pages/financialsanctionsnoticerussia21march2023.aspxofsi.blog.gov.uk/2023/05/30/trust-services-sanctions-5-months-on/ 0
Continue reading

Canada: Alberta’s new Trustee Act in force

www.mross.com/what-we-think/article/long-overdue-a-welcome-update-to-the-trustee-act?www.canlii.org/en/ab/laws/stat/sa-2022-c-t-8.1/latest/sa-2022-c-t-8.1.htmlwww.millerthomson.com/en/publications/communiques-and-updates/social-impact-newsletter/may-31-2023/albertas-revised-trustee-act-implications-charities-non-profits/ 0
Continue reading