Author(s): Rob JEREMIAH Topics covered include:
- Non-fixed and fixed trusts - how to tell the difference? Is it possible to convert to being taxed as a fixed trust?
- Profits first rule and slice rule
- Contributed Capital
Author(s): Trevor R HUGHES Topics covered include:
- available profits
- contributed capital defined
- contributed capital calculation methodologies
- the profits first rule and "distribution benefits"
- the slice rule
Author(s): Graeme HALPERIN Topics covered include: how to structure now for businesses and investments, with particular emphasis on the proposed differential treatment of fixed trusts, when to use fixed and non-fixed trusts and advantages of discretionary trusts post 1/7/01.