Most people should consider having one or more trusts in their estate plans. To make decisions about trusts you must be aware of trust terminology and basic concepts about the most common types of ...

A discretionary trust is a type of trust that can be established on behalf of one or more beneficiaries. The trustee who oversees the trust can use their discretion in determining when and how trust ...

Discretionary distribution decisions are arguably the most difficult judgments faced by a trustee. Conscientious trustees spend significant time analyzing the trust instrument’s 1 dispositive ...

Government plans to make inheritance tax due on pensions, plus other changes to IHT rules, have seen a leap in people enquiring about the use of trusts to protect their wealth. So what are trusts, and ...