A Practical Guide to Family Trusts

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Recent Articles

Do You Know Who Your Trust Beneficiaries Are?

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Beneficiaries are the people for whose benefit a trust has been established. They may be named individuals, or they may fall within a wider class, such as “children”, “grandchildren”, or other family members. It is important for trustees…
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Memorandum of Wishes: What are they and why are they important?

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A Memorandum of Wishes, sometimes called a Letter of Wishes or Memorandum of Guidance, is an important document for anyone who has established a trust. It allows the person who created the trust, known as the settlor, to record their wishes…
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What is FATCA and CRS and how does it affect you?

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International Tax Legislation Under FATCA (Foreign Account Tax Compliance Act), adopted by New Zealand in 2014, the United States aims to detect and prevent tax evasion by US citizens and tax residents on their worldwide income from financial…
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