Vol. 32 No. 3, May 1999

Index

• Introduction.
• Significant trends in the trust law of the United States.
• English fiduciary standards and trust law.
• Learning to live with the new foreign nongrantor trust rules.
• Respect for "form" as "substance" in U.S. taxation of international trusts.
• Montana's Foreign Capital Depository Act: a financial pie in the Rocky Mountain sky or a sensible new assets attraction approach?
• Offshore and "other" shore asset protection trusts.
• Self-settled spendthrift trusts: should a few bad apples spoil the bunch?
• Roundtable discussion.
• Law for sale: Alaska and Delaware compete for the asset protection trust market and the wealth that follows.