Taxation and Trusts

What Will You Learn?

• Understand how different types of taxes—income, capital gains, and inheritance—apply to various trusts.
• Distinguish between the tax treatment of revocable, irrevocable, and discretionary trusts.
• Analyze tax implications for trustees and beneficiaries in domestic and cross-border contexts.
• Explore practical tax planning strategies like estate freezes, charitable remainder trusts, and spousal rollovers.
• Learn to use tools such as irrevocable life insurance trusts (ILITs) for estate tax funding.
• Navigate global compliance frameworks like FATCA and CRS in international trust structures.
• Identify common tax pitfalls and how to avoid penalties or audits.
• Gain real-world insights through case studies and practical tax efficiency models.