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.