The trustee is the one who holds title to the belief property, and the beneficiary is the one that receives the advantages of the trust. To understand the legal guidelines governing trusts a great starting point is the Restatement of Trusts. Beth Tractenberg, co-chair of Steptoe’s Tax Group, guides high-net-worth people, families, and fiduciaries in international and home property planning, contested issues, property administration… Estate planning clients also profit from the broader, comprehensive capabilities of Steptoe’s Tax Group and multidisciplinary private shopper follow.

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