For decades, discretionary trusts have been part of the estate planner's arsenal. These types of trusts have significant advantages, including the flexibility to deal with changes in circumstances.

Discretionary beneficiaries are individuals or entities eligible for trust, insurance, or retirement distributions based on ...

Upon accepting a trust, a trustee may be given a non-binding letter of wishes by the settlor. 1 Such statements are designed to offer trustees of discretionary trusts some guidance in the exercise of ...

Tim Miller, head of education and technical for Smarter SMSF, said in a SuperGuardian webinar these five categories include the widely held trust, LRBA trust, ungeared trust, pre-99 trust and ...

The Department of Labor’s proposed regulation defining fiduciary investment and insurance advice to private sector retirement plans, participants in those plans, and IRA owners (collectively, ...