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Published on 21 Oct 06
by TASMANIAN DIVISION, THE TAX INSTITUTE
As clients continue to adopt more sophisticated structures for business and investment, greater planning is required in order to ensure that a client’s estate and succession planning objectives are met. This presentation considers some of the opportunities and traps that arise with trust structures in a succession planning context including:
are people whom we think are beneficiaries really beneficiaries?
the role of the appointor/guardian/supervisor in passing control to the next generation
testamentary trusts - some key issues
ownership of main residence and tax implications of occupation rights
trust cloning or splitting - what are they and what are the traps?
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