STEP Journal March 2010

STEP Journal March 2010

Volume 18 | Issue 3
Student column
Amanda Edwards TEP gives an overview of changes to the devolution of an estate after death
Social engineering and tax
Martyn Gowar TEP is a Partner in McDermott, Will & Emery UK LLP and an Editor of the STEP Journal
Radmacher v Granatino – the final episode?
Richard Frimston TEP is a Partner at Russell Cooke LLP and Chairman of the STEP Cross Border Estates Group
All change
Joshua Rubenstein considers 2009 developments in United States estate planning
Trustees in the spotlight
Christian Hay and Sam Dingle consider the principle of bon pere de famille in Guernsey
Another busy year beckons
David Wilson discusses recent high profile cases in Jersey
Strength out of adversity
Peter Niven reflects on the past year in Guernsey
Trusted advisor
Margaret OSullivan provides the first in a series of three short articles looking ahead to what the TEP of 2015 and beyond will need in order to stay competitive and continue to meet client needs
Understanding your neighbour
Edward Northwood discusses Canada-US tax and estate planning cross-border issues
Check it out
Anthony Viegas-Haws and Darlene Hart assess the impact of proposed “check-the-box” reforms on non-US domiciliary estate planning
Traps for the unwary
Tony Pursall and Richard Grasby on STAR and VISTA trusts
Taking on a challenge
Christian Mustad considers a possible method for mastering the challenges of direct investments
Upping the ante
Stuart Pryke considers the benefits of using an independent specialist company for the offices of enforcer and protector
Held to ransom
Robert Mack considers the issue of kidnapping in relation to trustees’ duties
A question of legitimate tax policy
Michael Cadesky considers the issue of taxing bankers’ bonuses
Common law misconception
Nigel Shepherd and Anna Heath consider the past, present and future of cohabitant rights on the death of a partner
Defining duration
Lord James Drummond Young considers the topic of accumulation of income and lifetime of private trusts
Doing your duty
Adam Carvalho and Madeleina Loughrey-Grant discuss trustee duties in relation to investments
Investing in art
Philip Parker provides some general facts and professional experience in the field of fine art valuations
Mitigation, mitigation, mitigation
Dave Robinson reviews approaches to inheritance tax
No Man is an Island – 50 years of Finance in The Isle of Man
No Man is an Island 50 years of Finance in The Isle of Man


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