Trusts And Estates – Delegating By Power Of Attorney

Who can be an attorney? Trusts A trustee may, in limited circumstances only, delegate his or her powers, authorities and…

6 years ago

The Duties, Office And Powers Of A Trustee

The New Zealand Law Commission is currently reviewing the law of Trusts in New Zealand. An issues paper released by…

6 years ago

Distributions From Discretionary Trusts

August 2011 Modern Discretionary Family Trusts usually provide that the trustees can pay both income and capital to the beneficiaries…

6 years ago

Trust Administration Checklist

This checklist is put together by: Tony Fortune, a partner specialising in Trust matters at Fortune Manning Michael Humphries, chartered…

6 years ago

Tax Residency And Tax Treatment Of Your Trust

For New Zealand income tax purposes the income of a Trust is separated into two parts – beneficiary income and…

6 years ago

Rights Of Beneficiaries

In order to understand the rights of beneficiaries, it is useful to be aware of the duties of trustees. Duties…

6 years ago

Trust Documents – What Do You Have To Disclose?

If you are a trustee of a Trust, you may receive a request from a beneficiary or other interested person…

6 years ago

Managing Your Trust – Trustees Must Act Jointly

Most Discretionary Family Trusts provide that decisions of trustees are to be unanimous. Many commentators agree that providing for unanimous…

6 years ago

Inheritance Trusts

The average Will for a parent will often remain one where a spouse leaves everything to the other with a…

6 years ago

Vivian Kwok

6 years ago

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