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In recent years, the need for effective structuring of business and personal assets has been brought into sharp focus for high net worth individuals and business owners. Fundamental changes in the law, the vast amounts of wealth accumulated within superannuation funds and the shortening of both business and personal relationships have necessitated the evolution of estate planning structuring beyond traditional formats. Asset protection strategies and the use of testamentary trusts are important issues to consider in estate planning, particularly where potential beneficiaries are in professional practice occupations or in business, or where there is a risk that a personal relationship of a beneficiary might degenerate in the future. Potential beneficiaries that fall into any of these ‘at risk’ categories will be exposed to losing assets, unless appropriate structures are put in place. The Seven key aspects of Testamentary Trusts is a comprehensive guide to testamentary trusts an
