Have you considered who will attend to your property, assets and welfare if you become mentally incapacitated and you are…
The Protection of Personal and Property Rights Act 1998 (often referred to as the “PPPR Act”) provides legal means to…
Who can be an attorney? Trusts A trustee may, in limited circumstances only, delegate his or her powers, authorities and…
The New Zealand Law Commission is currently reviewing the law of Trusts in New Zealand. An issues paper released by…
August 2011 Modern Discretionary Family Trusts usually provide that the trustees can pay both income and capital to the beneficiaries…
This checklist is put together by: Tony Fortune, a partner specialising in Trust matters at Fortune Manning Michael Humphries, chartered…
For New Zealand income tax purposes the income of a Trust is separated into two parts – beneficiary income and…
In order to understand the rights of beneficiaries, it is useful to be aware of the duties of trustees. Duties…
If you are a trustee of a Trust, you may receive a request from a beneficiary or other interested person…
Most Discretionary Family Trusts provide that decisions of trustees are to be unanimous. Many commentators agree that providing for unanimous…
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