STEP Journal: Issue 4, 2021
Tuesday, 31 August 2021
In Issue 4 of the STEP Journal, we shine a spotlight on North America, exploring the latest legislative developments in Canada and the US, particularly the remote witnessing of wills. This issue also has a special focus on family business, with our cover feature delving into reputation management for high-net-worth individuals and their families.
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Your must-read digest for developments at STEP
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31/08/2021
Emily Deane rounds up potential reforms to trust legislation in England and Wales and Scotland
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Practical takeaways from medical negligence lawyers
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31/08/2021
The World Literacy Foundation, STEP’s Private Client Awards charity partner, shares its drive to ensure literacy learning for the most vulnerable children worldwide
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The OECD Inclusive Framework has finally reached a consensus on global corporate taxation. Helen Swire looks at what the agreement is and what the next steps are
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Rachel Holdsworth warns that the spectre of inflation is back to haunt ‘balanced’ portfolios
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30/08/2021
Liza Connelly reviews International Estate Planning: A Reference Guide, second edition
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30/08/2021
We asked some of our members for their fondest memories of STEP…
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We have a chat with our newest TEPs.
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North American business families are in the midst of significant change. A recent STEP Journal roundtable, sponsored by RBC Wealth Management, examined the impact of a new US administration and the future direction of family business growth
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Tracey Woo details recent legislative developments on will formalities in Canada
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Rachel L Blumenfeld and Marni Pernica explore significant changes to Ontario estates law that allow the remote witnessing of wills and POAs
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Dominic Lawton‑Smith and Scott Weaver explore trends in the evolution of governance structures for international families from a US perspective
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Elliott Murray and Samuel Favre explore how the US estate tax regime applies to foreign investors, particularly when a Swiss resident dies with substantial US‑situs assets
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Patrick Harney and Nicola Simmons explain the US UTMA account and how it should be treated for UK tax and trust law purposes
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Kenneth Keung explains Canada’s prescribed rate loan and its synergy with family trusts
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Aidan Grant analyses issues of residency, domicile and taxation for individuals with roots in both the UK and US
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Thomas Rudkin takes stock of the changing face of reputation management for high‑net‑worth individuals and families in the UK
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Julius Bozzino sets out vital considerations for family businesses considering international expansion
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Dr Roderik J P Strobl describes how trust may be rebuilt between banks and family offices in Switzerland
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Miruna Radu‑Lefebvre highlights the role emotions can play in family business governance
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Mark Harper and Kate Pooler draw on recent England and Wales case law to describe how a divorcing couple can fairly divide assets when both have an interest in a family business
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Rebecca Fisher and David Webster emphasise the need for constructive conversations between family members before contentious issues arise
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Ken McCracken stresses the importance of understanding the values and norms of a family business
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Gina M Pereira and Philip Marcovici emphasise the importance of helping families meet near‑term needs while preparing for long‑term success
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Jill Carpenter runs through the important considerations for staffing a single‑family office
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Stephen Alexander examines the consequences of a trustee refusing to retire, following the landmark decision in In the Matter of the Velloz Settlement in Jersey
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Chris Thorpe looks at the evolution of business asset disposal relief in the UK
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Matthew Shayle reminds owner‑managers moving to the UK to consider potential tax implications for the businesses they leave behind
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Ellen Kratzer TEP is the Managing Director at Fiduciary Trust International in New York. She is currently Chair of STEP USA, having previously served as Vice‑Chair, Secretary and Chair of STEP New York from 2014–2016. Ellen was the recipient of a 2020 STEP Founder’s Award for Outstanding Achievement.
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