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Distributions have many implications for the PFTC. The responsibilities of the Private Trust Company in preserving the corpus and being true to the role of the trustee must also align with the changing needs of the family. This peer dialogue will center around a case study examining the art and complexity of family distributions: W...

Flexible trust planning has never been more important as a result of current and future health, political, economic, and tax uncertainty. Modern directed trusts are one of the best vehicles to provide wealth preservation along with flexibility intergenerationally. Whether the federal estate, gift and GST Tax exemptions are high, low or repealed alt...

The Millennials are projected to number 73 million, overtaking Baby Boomers as the largest adult segment of the U.S. population. They have different concerns and opinions than their parents, and many existing trusts may not be drafted to best accommodate Millennial beneficiaries and their desires. In most instances, traditional trust structures may...

Given the rhetoric and possible need for additional tax revenue in the U.S., families of wealth and their advisors should be aware of the future possibility of the wealth tax particularly when doing their estate planning. They should also consider how trusts might be affected by a wealth tax, including the use of a discretionary trust that can...

40% of families now gift their assets through trusts compared to 12.5% in 1995. Directed trusts, special purpose entities, trust protector companies, and regulated and unregulated private trust companies have all played integral roles in the growing popularity of trusts. This session focused on the important reasons families are choosing these popu...

Estate-planning advisors should be aware that there are many creative planning opportunities for the use of Private Placement Life Insurance (PPLI) with trusts. PPLI is essentially a flexible premium variable universal life insurance transactions that occurs within a private placement offering. Previously, PPLI hadn’t been as appealing due to...

Many powerful trends are taking place in 2016 with trust and estate planning for both domestic and international families in the favorable boutique trust jurisdictions such as South Dakota. From modern trust structures such as the directed trust, private family trust companies, special purpose entities and domestic asset protection trusts, to plann...

A Dynasty Trust is often referred to as a family bank since it serves as a primary resource for the funding of the needs of a family's beneficiaries in successive generations. Given the unsteady economic times and tax uncertainty, there is no better time than now for wealthy families to establish a Dynasty Trust to achieve optimum results...