STEP Journal May 2010

STEP Journal May 2010

Volume 18 | Issue 5
International student column
Jennifer Wioncek on the impact of community property laws on US estate tax planning
What about the workers?
Martyn Gowar considers the concept of ‘work’.
Double tax evasion
Richard Frimston on approachs to mitigating tax evasion
In the first in a series of interviews on philanthropy in private client practice, Clive Cutbill puts the questions to Julian Smith
Temporary relief
Marnin Michaels and Stephanie Villasenor on FinCEN proposals to changeclarify reporting on the FBAR
Canada Budget 2010
Ian Crosbie and Chris Anderson consider the 2010 Canadian budgets income tax measures
Another success
Warren Whitaker provides an overview of topics discussed at the Sixth International Estate Planning Institute
Working with uncertainty
Joshua Rubenstein considers family limited partnerships as a method of planning in an uncertain economy, alongside other planning ideas for 2010 in the US
Pinning down excellence
Keith Johnston explains how to win a STEP Private Client Award
Vision of the future
In the third of a series of three short articles from senior STEP members looking ahead to what skills the TEP of 2015 will need, Chris McKenzie describes how the environment for trust and estate practitioners may change and the competencies that newly qualified TEPs will need to develop.
A question of residence
John Carrell on why Gaines-Cooper is nothing for the hedge fund traders to lose sleep over
Mediating families at war
Ian Marsh argues that there is more to mediation than the stereotypical one day model
When to cry sham
Nigel Mifsud considers the concept of sham as applied to trusts and offers practical considerations for trustees
Credit crunch divorces
Andrew Meehan considers the complexities of divorce during a downturn
Digital legacy
Emily Osborne and Nicola Plant consider issues surrounding protecting a virtual life after physical death
Crossing disciplines
Andrew Francis reviews a recent STEP research project on disciplinary heritage and expert knowledge in trusts and estates work
What’s in a word
Jennifer Pfuetzner highlights some common drafting errors in wills prepared by lawyers
Inheriting the sins of the father
Joel Wolchover and James Sharp on legal issues surrounding assisted suicide
Rysaffe principles
Ralph McGuicken considers the use of life assurance in estate planning
‘A tax’ on our farms
Clive Beer asks: where are we now? – in relation to APR and BPR?
Perpetuating the trust
Marilyn McKeever considers the Perpetuities and Accumulations Act 2009
When is a spouse not a spouse?
Paul Smith and Brigit Morrison discuss the circumstances under which one can be considered the spouse of another
Inside Swiss Banking
Aileen Barry reviews ‘Inside Swiss Banking’ by Beat J Guildimann


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