Most issues of the APN dealing with offshore trusts have focused on the use of such trusts for asset protection. Another, very important, use of a certain type of offshore trust is to effect an estate tax savings. This is accomplished by “freezing” the value of trust assets vis-a-vis the settlor’s estate at current values.
Volume XX, Number 1 - JANUARY 2011 © Donlevy-Rosen & Rosen, P.A. INTRODUCTION. More than 10 years ago we wrote an issue of the APN on estate freeze planning (Vol. IX, No. 1). The essence of estate freeze planning is just what it sounds like: the value of an asset... Read more »