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Trusts After Death

Published on 10 Sep 2008 | Took place at RACV Club, Melbourne, VIC

How do you advise the trustees of a deceased estate on tax issues where the Will has been badly drawn or fails altogether? In what circumstances are family trust elections relevant to deceased estates?

This event covered some important “below the radar” issues for estates including:

  • creating estate proceeds trusts and superannuation death benefits trusts after the death of a deceased, having regard to Division 6AA
  • superannuation child pensions
  • choices within a testamentary trust Will
  • choices within a Will that does not establish testamentary trusts
  • disclaimers and when they should be used and their tax consequences
  • franked dividends received by a deceased estate
  • losses incurred by a deceased estate
  • private companies with losses where shares are held by a deceased estate
  • in specie distributions from deceased estates – CGT and GST implications.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Trusts after death

Author(s):  John YOUNG

This presentaiton covers:

  • deceased estates and testamentary trusts
  • losses – revenue and capital
  • family trust elections
  • franking credits
  • company losses
  • in specie distributions – CGT issues
  • in specie distributions – GST issues.
Materials from this session:

After the event estate planning

Author(s):  Allan SWAN

This presentation covers:

  • types of testamentary trusts
  • "after the event" options
  • EPT funding limitations
  • capital reserved trusts - stages of administration
  • estate proceeds trust
  • SBDT - deed
  • income tax & children under 18
  • special disability trust
  • example
  • tailoring a financial EPA
  • account based death benefit pensions.
Materials from this session: