STEP Journal August/September 2012

Volume 20 | Issue 7
Beneficiaries we know – or do we?
Martyn Gowar considers the challenges of dealing with beneficiaries
Connections of the closest kind
Richard Frimston on EU succession regulation, the US and the choice of national law
Security questions
Julien Dif looks at the salient features of Luxembourg securitisation vehicles
One small step, one giant leap
As STEP comes of age, President Geoffrey Shindler OBE reflects on the early days and tells Jennifer Palmer-Violet why the Society was waiting to happen
Always moving forward
STEP’s range of qualifications is growing, and with it grow opportunities for personal and career development, says Rosemary Marr
Stripping off – investment style
John Harper on Separate Trading of Registered Interest and Principal Securities
CGT exemptions
Amanda Edwards explains capital gains during the administration period
Cram and exam, or real CPD?
Val Cox provides study tips for those preparing for STEP exams
Advice across the borders
Louise Polcaro speaks to Tony Fulton about the recently launched STEP Advanced Certificate in International Succession and Probate
Thriving in Cayman
Keith Johnston reports on his personal highlights from the STEP Caribbean Conference 2012
The stars come out
Antony Duckworth on drafting a Cayman Special Trusts Alternative Regime trust
Bridging the gap
Raymond Davern considers legal assignments of intangible property into British Virgin Islands trusts
Open for business
Keith Johnston speaks to L Ryan Pinder MP, Minister of Financial Services for Commonwealth of the Bahamas
Blame the french
Javier Enrique Ayuso, Exequiel Lipovetzky and Santiago Oscar Zebel on trust reporting (and more) in the Paris of South America
Freedom of information
Elias Adam Bitar offers recommendations for Mexican investors in the US in light of the latest tax rules
Estate planning in Colombia
Luz Clemencia Alfonso considers how legal developments in Colombia are affecting estate planning
Opportunities abound
Duncan Levesley and Kathryn Leake consider the economic and policy changes occurring in China, and explain how companies can benefit from the numerous business opportunities to be found there
Ogier in China: a case study
Steve Meiklejohn and Kristy Calvert discuss their experiences of the Chinese market
Driving offshore success
Frances Woo looks at the significant role that China is playing in the development and growth of major offshore finance centres
Big CATs and new Acts
Aileen Keogan provides an overview of the Irish discretionary trust tax regime, including the Finance Act 2012
Equity to the rescue
Lisa Springate and Tim Wright on the Shinorvic Trust Case and the application of an english principle in Jersey: Equity aids the defective execution of power
Investment strategy
Alex Bowden discusses assett allocation amid volatile markets, low interest rates and high government debt
Other people’s money
Jonathan Fisher QC examines how the UK’s Proceeds of Crime Act 2002 extends to trust funds
Conference round-up
At this time of year, STEP conferences are taking place around the world. A selection of these are reviewed here


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© 2012 Society of Trust & Estate Practitioners