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Trust Planning

Published on 16 Nov 2004 | Took place at Leonda by the Yarra, Hawthorn, VIC

This seminar concentrated on understanding the 'inner workings' of a trust, the key day-to-day problem areas of loan accounts and trust distributions, and a range of important succession planning issues.

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Individual sessions

Trust deed traps

Author(s):  Rob JEREMIAH,  Zena HERR

This paper covers the following topcis:

  • who is the settlor?
  • who are the beneficiaries?
  • how should income be defined?
  • what if the trustee fails to make a distribution?
  • who controls the trustee?
  • what happens when the guardian dies?
  • who makes decisions when there is a dispute?
Materials from this session:

Cleaning up loan accounts

Author(s):  Theo SAKELL

This paper covers the following topics:

  • loan forgivenesses and loan assignments
  • statute barred loans, including ATO focus
  • at call credit loans - debt/equity rules from 1 July 2005
  • impact of family trust elections & interposed entity elections.
Materials from this session:

Trust distributions

Author(s):  Michael JONES

This paper covers the following topics:

  • what constitutes a valid trust distribution
  • streaming income and capital gains
  • present entitlement
  • differences between tax income and accounting income
  • reimbursement agreements
  • distributing to non-beneficiaries
  • disclaiming entitlement.
Materials from this session:

Succession planning issues

Author(s):  Daniel BUTLER

This paper covers the following issues:

  • Will structuring and testamentary trusts
  • why a Will is not enough
  • family trust election issues
  • impact on small business CGT concessions.
Materials from this session: