The Internal Revenue Code of 1986, as amended (the “Code”), requires the trustee of a trust to request, obtain and report certain sensitive information of beneficiaries. With the threat of ...

The Cayman Islands is a leading jurisdiction in the establishment and management of trusts; this is highlighted by the variety of structures that ...

AdamGregor / Getty Images A settlor is someone who establishes a trust and legally transfers control of assets to a trustee, who manages it for a beneficiary or beneficiaries. What Is a Settlor?