Alter ego trusts (“AET”s) and joint partner trusts (“JPT”s) have a deemed year end on the date of death of the last life interest beneficiary (the settlor for an AET and the last to die of the spouses for a JPT) resulting in the deemed disposition of certain property of…
Alter Ego and Joint Partner Trusts – Loss Utilization
By Maureen Berry
closeAuthor: Maureen Berry
Name: Maureen Berry
Email: mberry@fasken.com
Site: https://www.fasken.com/en/maureen-berry#sort=%40fclosedate79734%20descending
About: Maureen Berry is a partner in the Trusts, Wills, Estates and Charities group at Fasken. Maureen’s practice is focused on wills, estate planning, domestic and international trusts, private corporation taxation, and executive compensation. Maureen also advises charities and non-profit organizations. Working with Canadian and international families, firms, corporations and charitable organizations, she provides advice on all aspects of private client matters. She is a leading expert in the fields of tax law and estate planning. As an Adjunct Professor at Osgoode Hall Law School, she teaches Advanced Estate Planning. Maureen has previously taught corporate tax and international tax at the University of Toronto and Western University, along with the Bar Admission course for up-and-coming lawyers.See Authors Posts (29) • December 11, 2020 • 0 Comments
closeAuthor: Maureen Berry
Name: Maureen BerryEmail: mberry@fasken.com
Site: https://www.fasken.com/en/maureen-berry#sort=%40fclosedate79734%20descending
About: Maureen Berry is a partner in the Trusts, Wills, Estates and Charities group at Fasken. Maureen’s practice is focused on wills, estate planning, domestic and international trusts, private corporation taxation, and executive compensation. Maureen also advises charities and non-profit organizations. Working with Canadian and international families, firms, corporations and charitable organizations, she provides advice on all aspects of private client matters. She is a leading expert in the fields of tax law and estate planning. As an Adjunct Professor at Osgoode Hall Law School, she teaches Advanced Estate Planning. Maureen has previously taught corporate tax and international tax at the University of Toronto and Western University, along with the Bar Admission course for up-and-coming lawyers.See Authors Posts (29) • December 11, 2020 • 0 Comments
