This opening session addresses the increasingly complex question of inheritance taxation in cross-border estates. It will examine how and where inheritance tax liabilities arise when assets, heirs, and testators span multiple jurisdictions, and how practitioners can mitigate the risk of double taxation. The discussion will also cover executor liability, the allocation of tax responsibility among beneficiaries, and the practical challenges of navigating overlapping tax regimes when distributing bequests.

The final session considers the increasingly contested issue of information rights in trusts and foundations. It will examine what beneficiaries can legitimately request from trustees or foundation boards, how information rights differ among beneficiaries, settlors, and protectors, and the position of divorcing spouses. Particular attention will be given to the rights of heirs who suspect that assets have been concealed within structures.

This session examines the legal consequences of lifetime gifts made by a testator, whether directly or indirectly through trusts or other structures, and their impact on heirs’ future inheritance rights. It will address strategies to reduce disputes over such gifts, the risk of breaching inheritance agreements, and the remedies available to disappointed heirs. The discussion will also consider the permissibility and advisability of conditional wills, including bequests subject to personal milestones or behavioural conditions.

Family litigation is rarely just about the law. This session examines the factors that shape effective and responsible family litigation, from understanding family dynamics to choosing the right process for the dispute at hand. Drawing on real-world experience, the Exchange will explore how different litigation styles and strategies can influence outcomes, client wellbeing, and the future functioning of the family.

Focusing on trust disputes in common law jurisdictions, this session explores the critical distinction between negligence and gross negligence, and why that distinction matters in litigation. Our facilitators will guide the room to consider how exculpation clauses should be drafted, when trustees may be prevented from relying on them, and the evidentiary burden plaintiffs must meet to establish gross negligence. The session will offer practical insights for both contentious and non-contentious trust practitioners.