STEP Journal: Issue 2, 2024
Wednesday, 03 April 2024
Welcome to Issue 2 of the STEP Journal. In this issue, we shine a spotlight on the Caribbean and Latin American regions, with recent case law from the Bahamas and Cayman Islands, and Brazil’s new income tax legislation. This issue also has a focus on philanthropy and charity, with articles exploring donor advised funds, impact investing and Swiss foundations.
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Foreword: By now, most of you will be aware that we are moving to a digital-only publication in May.
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Below is a sampler of the latest Trust Quarterly Review (volume 22, issue 1, 2024), published by STEP in association with TACT. Read more and access the archive at www.step.org/tqr
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A letter from Kelly Greig, newly elected worldwide Chair of STEP
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Helen Bradford-Swire looks at trends in global philanthropy and resolving generational differences in family priorities
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Robert Gibson looks at the first trust arbitration appeal in the Bahamas and its implications for the trust disputes landscape
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Yakima Cuffy-Bazil addresses recent legislative amendments in Nevis that require corporate record-keeping
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Daniel Altneu and Fraser Allister stress the importance of correctly preparing and executing wills, emphasised by recent Cayman Islands case law
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Ashley Fife summarises recent developments in Bermuda that may be of interest to international private wealth practitioners
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Christopher McKenzie outlines succession planning options for sole shareholders of BVI companies who are also sole directors
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Yuri Freitas and Pedro Rêgo explain new Brazilian income tax legislation
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Nicolás Malumian highlights recent legislative changes in Argentina
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Hannah Connors assesses the future of responsible stewardship of rural land in the UK
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Gilly Kennedy-Smith and William Ostick examine sub-trusts in offshore structures, their uses and associated considerations
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Sianne Haldane suggests that there is scope for growth in the number of clients leaving charitable legacies
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Kecia Barkawi and Christianna Doukakis explain how family philanthropy will benefit from recently implemented, modernised Swiss foundation legislation
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Michael Reed explores different ways of thinking about philanthropy and investing with impact
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Stefano Loconte and Beatrice Molteni describe the take-up of donor-advised funds in Italy
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Alex M Denault outlines a fiduciary’s guide to Corporate Transparency Act compliance in the US
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Julie Butler and Claire Davies examine issues of farming and equine probate in England and Wales
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Paula Steele explores the need for trustees to review life insurance policies in the UK
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Vibha Vallabh asks how climate risk will affect high-net-worth individuals and wealth management
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Amy Berry and Millie Rai express the need for clarity regarding gifts and loans before a death in England and Wales
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Dr Shay Menuchin and Greg Limb consider whether participating jurisdictions are prepared for the OECD’s Pillar Two legislation
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03/04/2024
We chat with Corina Weigl TEP, Partner at Faskens, Toronto, Canada. Corina’s dedication to her work and volunteering was recognised in 2023 with a STEP Founder’s Award for Outstanding Achievement as well as a Michael Cadesky Volunteer of the Year Award in 2023.
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