Ultra-high-net-worth individuals (UHNWs) and their families engage in trust-and-estate planning for many reasons, the most common of which is to protect their family’s assets and to ensure the most tax-efficient transfer of intergenerational wealth. UHNWs are increasingly becoming more global—whether in the actual migration or movement of the family members themselves or their investments and assets around the globe. Therefore, when it comes to trust planning for these global UHNW families,
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