This article explores the strategic use of this election, highlighting its potential to optimize tax outcomes for both trusts and beneficiaries while cautioning against its pitfalls.

Discretionary beneficiaries are individuals or entities eligible for trust, insurance, or retirement distributions based on ...

Government plans to make inheritance tax due on pensions, plus other changes to IHT rules, have seen a leap in people enquiring about the use of trusts to protect their wealth. So what are trusts, and ...

Mayor Zohran Mamdani on Friday unapologetically stood by his first-day move to revoke his predecessor Eric Adams’ executive order changing the definition of antisemitism. Mamdani, in a long-winded ...

Launched on May 8, 2007, the First Trust Consumer Discretionary AlphaDEX ETF (FXD) is a passively managed exchange traded fund designed to provide a broad exposure to the Consumer Discretionary - ...

Ask senior executives whether trust is an important part of leadership and you’ll get emphatic agreement that it is. In my interviews with over 70 senior leaders across multiple sectors, every CEO I ...

Fewer defined benefit (DB) pension schemes are offering discretionary increases, research shows, even as the consumer prices index (CPI) is starting to creep higher. A survey from Aon of more than 200 ...

The value score has deteriorated in all subsectors, mostly in consumer services. The durables/apparel and consumer services industries are close to their 11-year averages in valuation. Additionally, ...