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Domestic asset protection trusts (“DAPTs”) are trusts that you set up (you’re the settlor) but you are a beneficiary of, called “self-settled” trusts.Although there have been a number of court cases suggesting that self-settled trusts might not work, the facts on all of those cases have been pretty ugly.■ Basis: Estate planning has taken on a new focus on the search for basis, i.e., maximizing the assets included in your estate (or others you select) so that the tax basis on which gain or loss is increased on death to the fair value of those assets (i.e., capital gains are eliminated).
If you’re a trustee of an irrevocable trust, and the trust agreement is not optimal, in the past it might have been presumed that “it is what it is.” But now, do you have an obligation to use decanting to improve the provisions of the trust?What techniques do you have the comfort to agree to?
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The lack of suitably long stream flow and food reconstructions from the Himalayan region represents a serious handicap to water management agencies in the region, particularly in the face of global warming and the current threat of glacial outburst floods (GLOFS).… continue reading »
Die Dose verwandelt sich plötzlich in ein schönes Mädchen, das er "Melon" oder "Akikan" (leere Dose) nennt.… continue reading »
Exemplo: tenho aqui na minha cozinha um jarro de Maple Syrup, um sorbet de Blueberry e vários itens (como manteiga de amendoim orgânica). E por isso mesmo, os CEO’s nadam e rolam, porque “They can’t believe it’s not butter” e nós não podemos acreditar no que eles fazem. … continue reading »