There are a number of issues to consider in drafting year-end trustee resolutions.
- Is the trust resolution drafted in accordance with the deed?
- Should the trustee re-characterise trust income?
- Does the resolution effectively stream dividends and capital gains?
- Considering significant individual and CGT concession stakeholder issues:
- when are they important?
- what distributions are required to ensure that there is a significant individual or CGT concession stakeholder?