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OFFSHORE TRUSTS: CROSSING THE TS

Offshore trusts are popular estate-planning tools for a various reasons, especially legal impunity. Some offshore jurisdictions don't recognize foreign judgments, and creditors have limited time to make claims on trusts established there.1 No wonder these jurisdictions appeal to U.S. settlors, especially as they also provide the advantage of access to worldwide investments. But before your clients
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Offshore trusts are popular estate-planning tools for a various reasons, especially legal impunity. Some offshore jurisdictions don't recognize foreign judgments, and creditors have limited time to make claims on trusts established there.1 No wonder these jurisdictions appeal to U.S. settlors, especially as they also provide the advantage of access to worldwide investments. But before your clients run to these jurisdictions, consider the extensive filing requirements involved in

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