Asset Protection Articles

We are often asked when a grantor trust may hold S-Corp Stock. This article addresses this question in the context of the Bridge Trust, which is a Grantor Trust, as well as being irrevocable. Whether a…

Section 13(K)(5) along with sections 13A to 13J, of the Cook Islands Trust Act (1984) applies universally to international  trusts governed by the law of the Cook Islands. This includes trusts initially outside of Cook Islands…

PURPOSE OF THIS GUIDE This guide is written specifically outline the plan structure with a focus on the mechanics of The Bridge Trust® at the various stages of the plan lifecycle.   THE PLAN STRUCTURE The Lodmell…

In 2021, Congress enacted the Corporate Transparency Act (CTA) with the aim of combating money laundering. Under this legislation, all entities operating in the United States, unless exempted, are obligated to disclose their beneficial ownership information…

In California, property taxes are reassessed when ownership changes, as per the rules established by Proposition 13, which was passed in 1978. This law limits property tax increases to 2% per year until there is a…