Author: Aimee Mitchell
Published: 30 November 2021
Pages: 23

Introduction

The landscape in relation to trusts has changed dramatically in recent years and adding to the complexity is the new Trusts Act 2019 which came into force on 30 January this year. There will often be occasions where it will be in the best interests of your clients to review current arrangements. This paper will take a practical approach in considering when it might be appropriate to bring a trust to an end, the process for this, common pitfalls, and the integration of a trust with longer term life and succession planning arrangements.

Content outline

  • Winding up a trust
  • How can the trust be wound up?
  • Practical issues and considerations
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MITCHELL Aimee
 
Aimee Mitchell
TGT Legal,
Auckland
 

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