This presentation discusses strategies to safeguard family wealth in order to 'keep it in the bloodline'. Some of the topics covered include having an appropriately crafted estate plan, using trusts, excluding beneficiaries and asset transfers.
White House State of the Union 2016 - Enhanced GraphicsObama White House
On January 12, 2016, President Obama delivered his final State of the Union address to Congress and the nation.
Check out the slides from the enhanced broadcast of his address, featuring charts, graphs, and images that help explain the policies and issues he discussed.
Learn more at WhiteHouse.gov/SOTU.
Self-awareness of how we learn as individuals and in teams becomes the springboard for change and innovative growth within academic institutions.
Together, we’ll explore:
- Nine learning strategies that work both pedagogically and practically
- How to use data to learn how learners learn
- Current methods for integrating and implementing learning strategies
- The learning principles of engagement, connection, interaction, attention, memory and reflection
Today we all live and work in the Internet Century, where technology is roiling the business landscape, and the pace of change is only accelerating.
In their new book How Google Works, Google Executive Chairman and ex-CEO Eric Schmidt and former SVP of Products Jonathan Rosenberg share the lessons they learned over the course of a decade running Google.
Covering topics including corporate culture, strategy, talent, decision-making, communication, innovation, and dealing with disruption, the authors illustrate management maxims with numerous insider anecdotes from Google’s history.
In an era when everything is speeding up, the best way for businesses to succeed is to attract smart-creative people and give them an environment where they can thrive at scale. How Google Works is a new book that explains how to do just that.
This is a visual preview of How Google Works. You can pick up a copy of the book at www.howgoogleworks.net
SlideShare now has a player specifically designed for infographics. Upload your infographics now and see them take off! Need advice on creating infographics? This presentation includes tips for producing stand-out infographics. Read more about the new SlideShare infographics player here: http://wp.me/p24NNG-2ay
This infographic was designed by Column Five: http://columnfivemedia.com/
No need to wonder how the best on SlideShare do it. The Masters of SlideShare provides storytelling, design, customization and promotion tips from 13 experts of the form. Learn what it takes to master this type of content marketing yourself.
White House State of the Union 2016 - Enhanced GraphicsObama White House
On January 12, 2016, President Obama delivered his final State of the Union address to Congress and the nation.
Check out the slides from the enhanced broadcast of his address, featuring charts, graphs, and images that help explain the policies and issues he discussed.
Learn more at WhiteHouse.gov/SOTU.
Self-awareness of how we learn as individuals and in teams becomes the springboard for change and innovative growth within academic institutions.
Together, we’ll explore:
- Nine learning strategies that work both pedagogically and practically
- How to use data to learn how learners learn
- Current methods for integrating and implementing learning strategies
- The learning principles of engagement, connection, interaction, attention, memory and reflection
Today we all live and work in the Internet Century, where technology is roiling the business landscape, and the pace of change is only accelerating.
In their new book How Google Works, Google Executive Chairman and ex-CEO Eric Schmidt and former SVP of Products Jonathan Rosenberg share the lessons they learned over the course of a decade running Google.
Covering topics including corporate culture, strategy, talent, decision-making, communication, innovation, and dealing with disruption, the authors illustrate management maxims with numerous insider anecdotes from Google’s history.
In an era when everything is speeding up, the best way for businesses to succeed is to attract smart-creative people and give them an environment where they can thrive at scale. How Google Works is a new book that explains how to do just that.
This is a visual preview of How Google Works. You can pick up a copy of the book at www.howgoogleworks.net
SlideShare now has a player specifically designed for infographics. Upload your infographics now and see them take off! Need advice on creating infographics? This presentation includes tips for producing stand-out infographics. Read more about the new SlideShare infographics player here: http://wp.me/p24NNG-2ay
This infographic was designed by Column Five: http://columnfivemedia.com/
No need to wonder how the best on SlideShare do it. The Masters of SlideShare provides storytelling, design, customization and promotion tips from 13 experts of the form. Learn what it takes to master this type of content marketing yourself.
Are you new to SlideShare? Are you looking to fine tune your channel plan? Are you using SlideShare but are looking for ways to enhance what you're doing? How can you use SlideShare for content marketing tactics such as lead generation, calls-to-action to other pieces of your content, or thought leadership? Read more from the CMI team in their latest SlideShare presentation on SlideShare.
10 Ways to Win at SlideShare SEO & Presentation OptimizationOneupweb
Thank you, SlideShare, for teaching us that PowerPoint presentations don't have to be a total bore. But in order to tap SlideShare's 60 million global users, you must optimize. Here are 10 quick tips to make your next presentation highly engaging, shareable and well worth the effort.
For more content marketing tips: http://www.oneupweb.com/blog/
Each month, join us as we highlight and discuss hot topics ranging from the future of higher education to wearable technology, best productivity hacks and secrets to hiring top talent. Upload your SlideShares, and share your expertise with the world!
Not sure what to share on SlideShare?
SlideShares that inform, inspire and educate attract the most views. Beyond that, ideas for what you can upload are limitless. We’ve selected a few popular examples to get your creative juices flowing.
How to Make Awesome SlideShares: Tips & TricksSlideShare
Turbocharge your online presence with SlideShare. We provide the best tips and tricks for succeeding on SlideShare. Get ideas for what to upload, tips for designing your deck and more.
Presentation given to banking clients on common title exceptions and their curatives. A large focus was on how WebTitle Agency’s products and services are superior than the competition in terms of thoroughness, and how this affects their efficiency and production cost in their own office. Presentation was so well received that our banking client wanted enough of the materials to give to the rest of their employees for reference.
Finding Hidden Assets in a Matrimonial Case - Tully Rinckey PLLC CLETully Rinckey
Be the attorney you dreamed of being. Jump start your career with Tully Rinckey PLLC:
http://www.tullylegal.com/careers/
July, 2015 - This course will be led by Tully Rinckey PLLC Partner Mario Cometti, Esq. Mr. Cometti will draw upon his experience as a former partner in a New York City law firm representing high net worth individuals in complex divorce proceedings to assist attorneys of all levels of skill and experience in improving their legal knowledge regarding discovery procedures and techniques. Mr. Cometti will provide guidance to attorneys on the Civil Practice Laws and Rules and other applicable laws in the context of discovery and successful strategies for finding hidden assets. Mr. Cometti will also provide insight into the potential penalties and remedies when a party fails to comply with discovery demands.
One of the great misunderstandings is how assets in trusts are dealt with in the Family Court. Are they excluded or are they in?
Asset pools in these cases can be significant, so before you suggest a particular asset-holding structure for a client, it’s important to know what the answer is.
In this webinar for Accountants we look at some case examples and cover the important questions, such as:
- How is property settlement determined?
- What is “property” and what is a “financial resource”?
- What power does the Family Court have to deal with Trusts?
- What, if anything, can be done to remove a Trust from the Court’s reach?
Note: prices shown in the video might not be reflective of our current prices. Please, refer to the website https://www.michaellynchfamilylawyers.com.au for updated information. Thank you.
Kemp & Associates is an international probate research firm that locates missing heirs of estates and fights for their right to inherit. However, the journey to inheritance is not simple and it usually takes a long time for the heirs to get the inheritance. Kemp & Associates stands by these heirs, doing everything in its power to safeguard their rights to inheritance.
Asset Protection planning course by Jacob Stein, Esq. Jacob Stein has taught over 600 seminars worldwide and this is the slide deck from his full-day asset protection planning course. Over the past fifteen years, thousands of attorneys, accountants and business owners have taken this class. The slide deck references page numbers to Mr. Stein's book, Asset Protection Planning for California Residents. The book, now in second edition, is available on Amazon.
How Parents Keep Control Both During Their Lifetimes And After They Are DeadBruce Givner
Irrevocable trusts are required if you want to engage in estate tax planning, asset protection planning (creditor planning) and even in a great deal of income tax (including capital gains tax) planning. However, parents are not thrilled at the idea of having to give away assets to a trust that they cannot revoke!! Do you mean that they can't change it? What if they change their minds about their children? About the trustee? Happily, there are many ways to make the parents comfortable that even though the trust itself is unable to be revoked, it is flexible. The parents, of course, pick as the initial trustee the person they trust to do whatever he or she is told without question but simply out of loyalty. More importantly, the parents can - at any time, without a reason - remove the trustee and name a new one (as long as the new one is not "related or subordinate" as defined in IRC Section 672(c)). The parents can advise the trustee to drop the assets down into a single member LLC and appoint the parents as the non-managing members. The trust can have a protector who can be given the power to remove the trustee; to change the allocation among the children; to add grandchildren and spouses of heirs and charities as beneficiaries; to change the manner of distribution to the heirs. Under California law if all of the beneficiaries and the grantors agree, they can amend an irrevocable trust without having to go to court. There are also other ways to change an irrevocable trust, e.g., decanting to a new trust with better provisions. The trust can start off as a grantor (disregarded) trust for income tax purposes and it can "flip" or "toggle" to a complex trust and, perhaps, flip back again. So, the goal of this presentation is to make people aware that there are ways to make parents comfortable with irrevocable trusts, without which planning would be difficult, if not impossible.
Our presentation is an overview of the basics covering Australian Family Law. We have included sections on Property Settlement, Parents loaning money to children, superannuation entitlements, and of course divorce.
Are you new to SlideShare? Are you looking to fine tune your channel plan? Are you using SlideShare but are looking for ways to enhance what you're doing? How can you use SlideShare for content marketing tactics such as lead generation, calls-to-action to other pieces of your content, or thought leadership? Read more from the CMI team in their latest SlideShare presentation on SlideShare.
10 Ways to Win at SlideShare SEO & Presentation OptimizationOneupweb
Thank you, SlideShare, for teaching us that PowerPoint presentations don't have to be a total bore. But in order to tap SlideShare's 60 million global users, you must optimize. Here are 10 quick tips to make your next presentation highly engaging, shareable and well worth the effort.
For more content marketing tips: http://www.oneupweb.com/blog/
Each month, join us as we highlight and discuss hot topics ranging from the future of higher education to wearable technology, best productivity hacks and secrets to hiring top talent. Upload your SlideShares, and share your expertise with the world!
Not sure what to share on SlideShare?
SlideShares that inform, inspire and educate attract the most views. Beyond that, ideas for what you can upload are limitless. We’ve selected a few popular examples to get your creative juices flowing.
How to Make Awesome SlideShares: Tips & TricksSlideShare
Turbocharge your online presence with SlideShare. We provide the best tips and tricks for succeeding on SlideShare. Get ideas for what to upload, tips for designing your deck and more.
Presentation given to banking clients on common title exceptions and their curatives. A large focus was on how WebTitle Agency’s products and services are superior than the competition in terms of thoroughness, and how this affects their efficiency and production cost in their own office. Presentation was so well received that our banking client wanted enough of the materials to give to the rest of their employees for reference.
Finding Hidden Assets in a Matrimonial Case - Tully Rinckey PLLC CLETully Rinckey
Be the attorney you dreamed of being. Jump start your career with Tully Rinckey PLLC:
http://www.tullylegal.com/careers/
July, 2015 - This course will be led by Tully Rinckey PLLC Partner Mario Cometti, Esq. Mr. Cometti will draw upon his experience as a former partner in a New York City law firm representing high net worth individuals in complex divorce proceedings to assist attorneys of all levels of skill and experience in improving their legal knowledge regarding discovery procedures and techniques. Mr. Cometti will provide guidance to attorneys on the Civil Practice Laws and Rules and other applicable laws in the context of discovery and successful strategies for finding hidden assets. Mr. Cometti will also provide insight into the potential penalties and remedies when a party fails to comply with discovery demands.
One of the great misunderstandings is how assets in trusts are dealt with in the Family Court. Are they excluded or are they in?
Asset pools in these cases can be significant, so before you suggest a particular asset-holding structure for a client, it’s important to know what the answer is.
In this webinar for Accountants we look at some case examples and cover the important questions, such as:
- How is property settlement determined?
- What is “property” and what is a “financial resource”?
- What power does the Family Court have to deal with Trusts?
- What, if anything, can be done to remove a Trust from the Court’s reach?
Note: prices shown in the video might not be reflective of our current prices. Please, refer to the website https://www.michaellynchfamilylawyers.com.au for updated information. Thank you.
Kemp & Associates is an international probate research firm that locates missing heirs of estates and fights for their right to inherit. However, the journey to inheritance is not simple and it usually takes a long time for the heirs to get the inheritance. Kemp & Associates stands by these heirs, doing everything in its power to safeguard their rights to inheritance.
Asset Protection planning course by Jacob Stein, Esq. Jacob Stein has taught over 600 seminars worldwide and this is the slide deck from his full-day asset protection planning course. Over the past fifteen years, thousands of attorneys, accountants and business owners have taken this class. The slide deck references page numbers to Mr. Stein's book, Asset Protection Planning for California Residents. The book, now in second edition, is available on Amazon.
How Parents Keep Control Both During Their Lifetimes And After They Are DeadBruce Givner
Irrevocable trusts are required if you want to engage in estate tax planning, asset protection planning (creditor planning) and even in a great deal of income tax (including capital gains tax) planning. However, parents are not thrilled at the idea of having to give away assets to a trust that they cannot revoke!! Do you mean that they can't change it? What if they change their minds about their children? About the trustee? Happily, there are many ways to make the parents comfortable that even though the trust itself is unable to be revoked, it is flexible. The parents, of course, pick as the initial trustee the person they trust to do whatever he or she is told without question but simply out of loyalty. More importantly, the parents can - at any time, without a reason - remove the trustee and name a new one (as long as the new one is not "related or subordinate" as defined in IRC Section 672(c)). The parents can advise the trustee to drop the assets down into a single member LLC and appoint the parents as the non-managing members. The trust can have a protector who can be given the power to remove the trustee; to change the allocation among the children; to add grandchildren and spouses of heirs and charities as beneficiaries; to change the manner of distribution to the heirs. Under California law if all of the beneficiaries and the grantors agree, they can amend an irrevocable trust without having to go to court. There are also other ways to change an irrevocable trust, e.g., decanting to a new trust with better provisions. The trust can start off as a grantor (disregarded) trust for income tax purposes and it can "flip" or "toggle" to a complex trust and, perhaps, flip back again. So, the goal of this presentation is to make people aware that there are ways to make parents comfortable with irrevocable trusts, without which planning would be difficult, if not impossible.
Our presentation is an overview of the basics covering Australian Family Law. We have included sections on Property Settlement, Parents loaning money to children, superannuation entitlements, and of course divorce.
Risk Related to Will and Estate PlanningRobson Hayes
Are you delaying in updating your will or estate planning? If you are doing so, you are putting your will and estate planning at risk until it's too late. Wills and estate planning for your estate should be done early. Source: http://www.robsonhayes.com.au/the-risks-of-putting-off-your-will-and-estate-planning-until-its-too-late
View Legal Foundations for the future the ‘how to do it’ webinar – Purpose le...Matthew Burgess
Many observers are predicting that the changes to the legal and professional services industries over the next 3 years will be unprecedented.
A ‘perfect storm’ across issues such as digital disruption, de-leveraging and new entrants mean that the only certainty will be change.
The key question for every professional is – what do we do?
As part of our ‘Foundations for the Future’ business models program, this this webinar will be presented by Matthew Burgess and will use case studies and provide practical ideas that can be immediately implemented, while exploring –
1. the self awareness cheat
2. the undeniable truths for professional service firms
3. why starting the business model re-engineering journey must start now
4. how to iterate the core principles of professional service firms to achieve superior performance
The webinar recording is uploaded to our website - https://viewlegal.com.au/recorded-webinars/ under the heading ‘Free recorded webinars.
Slides - Adviser facilitated probate and estate administration - 18 October 2017Matthew Burgess
View’s web-based estate planning platform is widely recognised as the solution of choice by leading advisers.
We are excited to confirm that the platform now offers, nationwide, a comprehensive adviser centric solution for probate and estate administration.
This session will explore the key ways financial advisers, accountants, risk advisers and other lawyers can leverage View’s platform to radically expand their estate planning related offerings.
Find out how the platform can allow you to deliver facilitated probate and estate administration solutions, safe in the knowledge that the legal documents will be delivered by one of the leading provider in the space – with all products being priced on an upfront and service guaranteed fixed price basis.
The webinar recording is uploaded to our website - https://viewlegal.com.au/recorded-webinars/ under the heading ‘Free recorded webinars.
View Legal webinar - Everything you need to know to deliver exceptional value...Matthew Burgess
Estate planning is the ‘new black' for many advisers. Indeed, adviser facilitated estate planning is one of the very few areas of the law where advisers and clients can work collaboratively and constructively.
View’s web-based estate planning platform is widely recognised as the solution of choice by leading advisers.
This session will explore the key ways financial advisers, accountants, risk advisers and other lawyers you can leverage View’s platform to radically improve their estate planning offerings – and in turn deliver client solutions that simultaneously create immediately profitable income streams for referrers.
This webinar will build on and explore in detail some of the estate planning strategies mentioned briefly in our 2016 adviser facilitation webinars. There is no need for you to have attended the previous webinars to get value from this webinar. For those who did attend the 2016 webinars, the vast majority of content in this webinar will be new.
The webinar recording is uploaded to our website - https://viewlegal.com.au/recorded-webinars/ under the heading ‘Free recorded webinars
View Legal webinar - Estate Planning 2017 – Where are we at?Matthew Burgess
The pace of evolution of all aspects of estate planning has continued to intensify over the last 18 months. This presentation will use case studies to explore all key recent developments including:
1. the key estate planning related court decisions over the last 18 months
2. taxation and stamp duty changes
3. examples of the attitude of the Australian Taxation Office towards various estate planning strategies
4. bespoke planning opportunities
A detailed presentation on trust structuring (including asset protection strategies and updating trust deeds), Division 7A and Unpaid Present Entitlements, and effective estate planning strategies used to protect wealth.
This presentation provides an overview of implementing a business succession plan and discusses key concepts including ownership, revenue, and asset debt protection. The presentation also explores the key legal issues involved in succession agreements and funding issues.
Working with trusts - what you must know post BamfordMatthew Burgess
This presentation provides an overview of the legal basics of trusts and the practical implications of recent court decisions in related to taxation trusts including Bamford v Commissioner of Taxation, Harris, Clark, Colonial First State and Hopkins.
Introduction to elawyer web enabled business platformMatthew Burgess
elawyer pty ltd is Australia's first virtual law firm and provides comprehensive estate planning and business succession solutions delivered to advisers around the country. This powerpoint provides an introduction to the business model of our web based business platform.
How do you deliver a remarkable presentation? This PowerPoint supplements a presentation on Tips for Presenters. Presenters should think creatively about how they use visual images and slides in their presentations to deliver messages to their audience. This is much more effective than the usual standard slide templates and bullet points used in corporate presentations.
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
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3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
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(i.e., industry structure in the language of economics).
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Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
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RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
What are the main advantages of using HR recruiter services.pdfHumanResourceDimensi1
HR recruiter services offer top talents to companies according to their specific needs. They handle all recruitment tasks from job posting to onboarding and help companies concentrate on their business growth. With their expertise and years of experience, they streamline the hiring process and save time and resources for the company.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
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Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
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"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
5. Asset protection
■
During lifetime – marriage breakdown
■
Inheritance forming pool of
relationship assets
■
Bankruptcy or insolvency – exposure
of assets held in trusts
#22097641/v6 5
11. Testamentary discretionary trusts (TDTs)
■
Established pursuant to a will
■
Effective upon death of the willmaker
■
Asset protection
■
Tax flexibility
■
Trustee – legal
ownership and control
Succession
TRUST
Beneficiaries
#22097641/v6 11
12. Family Court’s trust busting powers
■
Financial resource versus property of the marriage
■
Understand practical outcome of each option
■
The following options are available to a court in dealing with interests in a
trust
□ the assets of the trust are ignored
□ the assets of the trust are treated as property of the parties (or either of them)
□ the assets of the trust are not included in the property pool but treated as a
financial resource of the parties (or either of them)
#22097641/v6 12
14. Themes from decisions
■
Family Law Courts can
□ set aside transactions entered into before the end of the marriage
□ look past legal documentation
□ make orders binding on third parties
■
Beneficiaries’ proprietary rights in trusts continue to evolve
■
Relevant factors
□ control
□ source of trust assets
□ purpose of trust and beneficiaries
□ distributions
#22097641/v6 14
15. Keach v Keach & Ors (No. 2)
■
The husband’s interest in a discretionary trust was not to be included in the
asset pool
■
Facts
□ H’s father (F) set up 4 trusts – one for each of his children
□ F wanted to protect the assets of the trust from any matrimonial breakdown
□ H and W lived in a house owned by the trust for many years
#22097641/v6 15
17. Keach v Keach & Ors (No. 2)
■
No sham
□ High threshold for ‘sham’
□ F’s intention was clear
□ F ‘controlled’ the trust
□ H had no ownership, no control
■
Court could not include property of a third party unless there was a ‘sham’
#22097641/v6 17
19. Trust busting cases
Pittman v Pittman
Beeson v Spence
Originally a discretionary trust
Discretionary trust set up during marriage
Husband entitlements later fixed
Wife changed control after separation
Irrevocably given 25% of all assets
All evidence suggested trust was intended to
benefit husband as well
#22097641/v6 19
20. Trust excluded cases
Harris v Harris
Morton v Morton
Husband’s mother, son and friend
were directors
Two brothers (one the husband) were jointly
in control
Husband’s mum appointor
True joint control, meant neither controlled
trust or bucket company
All changes to control done as part
of estate plan
Assets of trust only a resource
Husband didn’t control
Close relationship does not automatically
mean a sham
#22097641/v6 20
23. Practical recommendations
■
TDTs (lineal descendent)
■
Review structure of TDT and discretionary trust:
□
□
□
□
how many?
who are trustees?
who are appointors?
who are beneficiaries?
■
Independent controllers
■
Source of trust assets
■
Intergenerational transfer of wealth – custodian role vs controller
■
Structure pre-death distributions appropriately (loan vs gift)
■
BFA to complement estate plan
#22097641/v6 23
38. Relevant cases
■
Power to distribute (Bamford)
■
Wait and see rule (Nemesis Australia)
■
Excepted trust income (AW Furse No. 5 Will Trust)
■
ATO attitude (SCCASP Holdings)
■
Control (Montevento)
#22097641/v6 38