Recorded Webinar: Tax and Testamentary Trusts: The Gift that Keeps on Giving

The benefits of testamentary trusts are many and varied, however the landscape is constantly shifting, as can be seen by recent measures involving minor beneficiaries. This session will provide a guide to the tax treatment of testamentary trusts and why these can be significantly more beneficial than inter-vivos trusts, including:

• When would a testamentary trust be appropriate for your client?
• Can a testamentary trust be established post-death in the absence of provisions in the will?
• How marginal tax rates make all the difference
• CGT benefits of testamentary trusts
• Recent reforms in concessional tax treatment for minor children and their practical implications
• Achieving tax effectiveness through trustee discretion
• Can beneficiaries under the trust include later born children?
• Can superannuation left to the estate be subject to a testamentary trust?
• Case studies and worked examples