Particular jurisdictions provide planning opportunities which involve the creation of discretionary trusts.

Such trusts are established through trust deeds which govern the relationship between the three principal parties:

  • Settlor
  • Trustee
  • Beneficiaries

Increasingly, it is becoming common to include a “protector” in the trust relationship. The protector is given certain supervisory powers and vetoes under the trust deed.

For greater detail on Trusts, please read our blog post What Is A Trust?

Trusts - Related Blog Posts

Trusts - Resources

  • New Zealand Trusts whitepaper