233 results found

Robert Lindley and Wesley O'Brien provide a step-by-step guide to dealing with missing or uncooperative beneficiaries.

Not that long ago, personal records were written by pen or typewriter. Copying them required more handwriting, carbon paper or a time consuming and occasionally messy process...

Robert Lindley and Wesley O'Brien provide a step-by-step guide to dealing with missing or uncooperative beneficiaries.

An examination of the key features of the preferred investment vehicle for many Japanese investors.

Just two months into 2020, the Grand Court of the Cayman Islands (the Court) has already released a number of new judgments

It is not uncommon for trust practitioners to face significant challenges when administrating trusts and estates. Changing circumstances and family dynamics can even involve practitioners in...

A landmark ruling on protector powers. The Privy Council has fundamentally reasserted the internal balance of power within modern trusts, holding that protector consent provisions may confer an independent discretion...

In the constantly evolving regulatory, political, and economic landscape of Latin America, high net-worth (HNW) families face unique challenges in the preservation and intergenerational transfer of wealth...

The Cayman Islands is a popular domicile for globally managed private equity, hedge and hybrid funds due to its tax neutral status, its flexible structuring options and its established...

The Cayman Islands is a well established and highly effective jurisdiction for this form of structuring.

Legislative amendments to the Cayman Islands' Trusts Law have been passed and are expected to take effect shortly.

Cayman Islands trust law is based on a body of English law which has developed over many hundreds of years.

Many people are baffled by trusts, the purpose of which they don't fully comprehend. Some even regard them with suspicion, as tools of of opaque tax evasion strategies of a type favoured by wealthy individuals.

On 13 October 2022, the seven-member Board of the Privy Council handed down its landmark judgment in the joined appeals Equity Trust (Jersey) Ltd v Halabi and ITG Ltd and others v Fort Trustees Ltd...

This update is a follow-up to our update entitled FATCA and Trustees: Part I ("Part I"), published in December 2014.

Despite mounting environmental concerns and political pressure around the use of private jets, the private aviation sector continues to experience strong growth, particularly in the Middle East and Asia.

The executor's year in Cayman Islands succession law represents a critical juncture where beneficiary expectations meet administrative realities. Does this twelve-month period impose an absolute deadline for estate completion, or does it function as a flexible measure of reasonable diligence? This analysis examines the statutory provisions, common law foundations, and practical implications of sections 5 and 7 of the Succession Act to resolve fundamental questions about representative obligations and benefi