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In re Marciano – an analysis of the impossibility defense in contempt

In re Marciano – an analysis of the impossibility defense in contempt

For the past two decades, naysayers jump at any case where a debtor is held in contempt and happens to have a trust, with the overt statement or implication that asset protection planning results in contempt. The most recent case drawing such attention comes to us from California in the form of Marciano, and close analysis reveals very different reasons for the debtor’s incarceration.

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Trusts – a ‘Limited’ Combination

Trusts – a ‘Limited’ Combination

There is now available a superior trust structure in which a single-member Nevis limited liability company (LLC) is used in combination with a Cook Islands trust.

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Offshore Trust / Offshore LLC Combination: Significant Improvement Over Partnership / Trust Structure

Offshore Trust / Offshore LLC Combination: Significant Improvement Over Partnership / Trust Structure

Volume X, Number 1 – April / May 2001 INTRODUCTION Many of our newsletter issues and articles have described an effective asset protection plan utilizing a U.S. limited partnership in combination with an offshore trust (“LP/TRUST PLAN”). In this issue, we discuss an additional, and in many ways, a superior structure utilizing a single-member Nevis […]

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