Between the heresy/unreality that the answer to this question is “NO” and the usual pressures of litigation results and fiscal and regulatory measures as they relate to ‘offshore’ trusts, is there a more useful understanding of this recurring question? What are modern family trusts and related fiduciary structures intended to achieve in present circumstances and when and how do they do so? Trusts, foundations, and hybrid structures inevitably evolve and are doing so before our eyes. This session will explore their comparative advantages, emerging trends, the rise of alternatives such as the Dubai foundation and the extent to which they answer issues raised in the context of modern UHNW families.