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