TAX BLOG

High net worth families often hold substantial business interests, real estate, art, and other valuable assets that need reliable insurance and long term planning. A captive insurance company, owned by the family or its structures, can help manage specific risks more precisely, access reinsurance markets, smooth insurance costs, and support intergenerational wealth transfer. Used correctly, captives can supplement traditional insurance by covering gaps, funding deductibles, a

Digital Assets: A Call to Action explains how online accounts and digital property have become a routine but difficult part of estate planning. Based on a survey of more than 500 STEP members worldwide, it shows how families and advisers struggle to deal with social media, email, cloud storage, and cryptocurrencies after death or incapacity, often facing access problems, inconsistent platform rules, and emotional stress when photos and messages are locked away. The report the

A Cook Islands trust is presented as a strategic option for high risk professionals and families who want strong protection from future and existing creditors while preserving wealth for heirs. The article explains that foreign court judgments are not recognized, creditors must start fresh litigation in the Cook Islands within a short period, and they face strict proof requirements and high legal costs, which together create a strong deterrent. It also notes that trusts can l