Tax and non-tax issues to consider when drafting a dynastic trust
Tax and non-tax issues to consider when drafting a dynastic trust
Halifax partner Richard Niedermayer, TEP, has written an article for volume 26, issue 1 of the STEP Journal, titled Dynastic dynamism.
With the abolishment of the rule against perpetuities in Nova Scotia, multigenerational dynastic trusts can now be created and governed by Canadian law. Within his piece, Richard outlines what this means for individuals and presents some of the main takeaways from this legal development. He reviews the advantages of dynastic-type trusts, including the main goal of preserving capital over generations, as well as what to think about when planning and drafting this type of trust, considering future changes that may affect this type of situation.
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