Episode Details

Whenever a trust owns assets intended to be addressed as part of an estate plan the loan accounts and unpaid present entitlements are critical aspects to be considered.

The issues in this regard are almost always magnified when any form of asset revaluation is undertaken, particularly when the second order consequences of the wider estate plan are ignored.

This practically focused webinar will explore the key issues for advisers to be aware of in relation to asset revaluation reserves (ARRs), including:

1.  How to create an ARR 
2.  What the trust deed must provide to allow a valid ARR 
3.  What other documentation is required to implement an ARR
4.  Consideration of the key revenue and trust law risks with ARRs
5.  Exploration of leading ARR decisions and case study examples

For access to more webinars and resources join one (or all) of the View Communities.

Listen Now