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  #   003-020 - Discretionary Trusts

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  Many small businesses operate through Discretionary Trusts. This paper analyses the jargon concerned with Discretionary Trusts in layman's language including explanation charts on how a Discretionary Trust operates. The paper is presented under the headings: Settlor Trustee Trust Deed Benefic ...[Read more](#hikashop_show_tabular_description)

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 Many small businesses operate through Discretionary Trusts. This paper analyses the jargon concerned with Discretionary Trusts in layman's language including explanation charts on how a Discretionary Trust operates.

The paper is presented under the headings:

- Settlor
- Trustee
- Trust Deed
- Beneficiaries
- Business Activities
- Appointor(s)
- Distribution Of Profits And Capital Gains
- Taxation
- Trust Losses And Bad Debts
- Asset Protection
- Beneficiaries Accounts
- Trustee’s Actions
- Trustee’s Meetings

The paper also contains a Discretionary Trust Flow Chart, draft Trustee Minutes for the acceptance of appointment as Trustee and for the distribution of income.