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Why 2016 is a Great Year to Give
Schwab Charitable Fund
In 2015 charitable giving rose to $373 billion in the United States, driven by an almost $10 billion increase in gifts from individuals which represent over 70% of total giving. This year individual
Panama Papers and US Initiatives to Identify Beneficial Owners
Jennie Cherry and George Harris Jr.
In early April 2016 files leaked from a large Panama-based law firm (known as the ‘Panama Papers’) brought to the attention of many the ways in which offshore companies and structures can
Private Trust Companies: A Practical Introduction to a Bespoke Solution
Miles C. Padgett
Private trust companies are not a new phenomenon.  Rather, over the past 25 years, they have increased dramatically in number, with hundreds of major, family-controlled trust institutions now
FATCA Documentation for US-Based Trusts
Jennie Cherry, Stanley A. Barg, Rashad Wareh and George Harris Jr.
Even though a trust may be established under the laws of a US state and have a US trust company serving as trustee (hereinafter a ‘US-based trust’), this does not mean that it is a US
The Private Trust Company Comes Back on Shore – In the United States
John Duncan
Today’s PFTCs bear little resemblance to ‘private trust companies’ of the 1990s, the gestation era for the PFTC. The modern US PFTC also differs markedly from a third form of
Issues Family Offices Face When a Client Marries a Noncitizen
J. Andrew P. Stone and Olivia S. Brennan
Most family offices that serve U.S. families are well aware that special planning considerations can arise when a U.S. citizen family member marries a noncitizen. Should the client’s estate
Common Reporting Standard Considerations for FATCA-Compliant Trusts
Kozusko Harris Duncan
The Foreign Account Tax Compliance Act (FATCA) is in full swing. Non-US financial institutions have completed reporting of US account holders for tax year 2014 and will soon begin compiling for their
Asset Protection at a Glance
Atlantic Trust Private Wealth Management
Asset ownership, insurance, irrevocable trust, limited liability entities, and asset protection trusts are key vehicles when it comes to protecting your assets. Having an overview of what is
The Advisor Insights 2016 Q4
Atlantic Trust Private Wealth Management
For insights on integrated wealth planning, this issue of The Advisor presents a view from the top with Joe Kahn, The New York Times Managing Editor, the impact of globalization 2.0, and the U.S.
Preserving Family Wealth
Atlantic Trust Private Wealth Management
Asset protection follows the continuum of life’s events, reflecting the changes that individuals, families, careers, businesses and wealth undergo. Within the wealth spectrum, a simple way of