Fiduciaries must be mindful of recent developments, including a new French trust law and challenges to the Defense of Marriage Act
Fiduciaries will remember 2012 as one of the busiest years in recent memory. Numerous changes occurred or were anticipated to occur, many of which impact trusts. French Wealth Tax Because fiduciaries don’t have enough U.S. tax law compliance issues, the French decided to add an additional burden on U.S. fiduciaries. In simple terms, the trustee of any trust that was created by a French resident, owns French assets or has a French resident beneficiary must disclose the ...
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