STEP Journal January 2010

Volume 18 | Issue 1
Student column
Amanda Edwards puts the spotlight on lifetime termination of an interest in possession
Secrecy and confidentiality – a personal view
Martyn Gowar gives a personal view on issues of secrecy and conifdentiality
Brussels IV – the camel train has finally arrived
Richard Frimston on the long awaited draft Brussels IV Regulation on Succession
A good way to do business
Nicolas Malumian outlines trusts in Latin America
Family businesses
Ariel Segio Goekmen and Michael O’Sullivan on the findings of a study into Indian Family businesses
Family business succession planning: East versus West
Christian Stewart reflects on some of the differences between the way that overseas Chinese families in Asia tackle succession planning and family governance, and how this might differ from an ‘American’ approach.
A passage to India
Geoff Cook describes how Jersey has been making progress in building wealth management business with India
Trusts across the frontiers
Alexis Medina reviews the STEP Asia Conference
The Luxembourg Specialised Investment Fund
Julien Dif considers the advantages of this Luxembourg collective investment scheme
Are any two structures the same
Richard Grasby discusses Special Trust Structures under Cayman Islands and British Virgin Islands laws
Why all the fuss
Robin Vos considers whether family investment partnerships are a waste of time or a serious contender
Caught in a trap
Christopher Armstrong and Diana Hastings explain how inadequate planning and confused post mortem strategy can permit a debatable application of foreign law to ensnare a foreign estate in a US estate tax trap
An equal share
Alex Carruthers asks if Obama’s push for trust transparency will benefit divorcing wives
Restructuring investment arrangements
William H Newton on restructuring extant US investment arrangements of non-US persons
Achieving your investment objective
David Wynn on how to formulate an investment strategy in the current climate
Raising the bar
Plum Lomax discusses how clients can differentiate themselves through philanthropy
Proper distribution
Professor Elizabeth Cooke and Joel Jolchover outline the recommendations of a recent Law Commission consultation paper on intestacy procedure
Bankruptcy and estates
Margaret Rintoul discusses best practice for distributing an estate where insolvency is a factor
Managed approach
Lucy Johnson considers the best ways for trustees to work with family trading companies
What to do when you’ve suffered an injury
David Crozier explains the relationship between personal injury compensation and financial planning
Cross-border Judicial Cooperation in Offshore Litigation (the British Offshore World)
Graham Wilson reviews Cross-border Judicial Cooperation in Offshore Litigation (the British Offshore World), edited by Ian R C Kawaley, Andrew J Bolton and Robin J Mayor


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