Commonwealth Trust Company’s 2015 Annual Newsletter includes the following topics:

  • Delaware Tax Trap Planning – How to Take Advantage of a Step-Up in Income Tax Basis in a World of Increased Estate Tax Exemptions
  • Delaware Asset Protection Trusts as an Alternative to Foreign Asset Protection Trusts
  • Transferring Fine Art to a Trust Can Raise Thorny Issues
  • The Latest Advantage of Delaware Law:  Fiduciary Access to Digital Assets and Digital Accounts Act
  • Case Law Update & Key Trust Act Additions
  • Comparison of Top Trust Jurisdiction
  • Delaware:  The Trust Friendly State