Trusts & Estates

 

Our Trusts & Estates team has over 500 professionals globally who are dedicated to overseeing all aspects of trust and estate administration, ensuring that your assets are managed according to your wishes.

Serving as your family’s point of contact, our Trusts & Estates Officers have an average of over 20 years of industry experience and are committed to working with families across multiple generations.

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Trust Services (U.S.)

Your trustee is charged with carrying out your wishes for your trust and achieving its goals. With over 300 trust professionals overseeing $150 billion in assets, we help families administer and invest even the most complex trusts.

As trustee, we can help:

  • Invest assets in accordance with your trust’s objectives

  • Make distributions

  • Communicate trust performance and decisions to your beneficiaries

  • Comply with and apply state and federal laws

  • Manage your trust’s income tax returns

  • Balance the needs of beneficiaries as required

  • Maintain records and keep track of custody and legal ownership

 

Trust Services (International)

We offer tailored strategies designed to meet your needs and home country requirements.

Our 60 professionals serve global clients in over 25 international locations, operating through entities in The Bahamas, Cayman Islands, Delaware and New Zealand.

  • Multi-jurisdictional accommodation

  • Favorable tax treatment

  • Multi-level structures

  • Private Investment Companies (PIC) management

 

Delaware Trust Administration

With 50 specialists in Delaware trust administration, our robust team helps deliver all the advantages the state’s trust law offers.

 

The Delaware advantage:

  • Favorable tax treatment: Generally, no Delaware state income tax on trusts

  • Flexible investments: Directed investments may allow for flexibility of holdings, including concentrations, private equity and hedge funds

  • Silent provisions: Under your trust agreement you may determine when to inform beneficiaries of a trust

  • Asset protection: May shield assets from creditor and divorce claims

  • Dynasty trusts: May allow for tax-sheltered asset growth for multiple generations with no termination date

  • Modification: Delaware legal system is tried, tested and trust-friendly, and may allow for trust modification as your family’s needs change

 

Estate Services

With 45 dedicated specialists overseeing $5 billion in assets, we manage all the complexities of estate administration.

As executor, we can help you:

  • Understand your estate plan and legal structures

  • Coordinate probate of your will

  • Collect, secure and value assets and liabilities

  • Monitor assets to protect the value of the estate until distribution

  • Defend or prosecute potential lawsuits involving the decedent’s or estate’s assets

  • Pay debts and estate administration expenses

  • Plan, prepare and file your estate income tax returns

  • Satisfy ongoing liquidity and distribution needs

  • Prepare accountings and other reports

 

Specialty Asset Management

Our 40 dedicated professionals are well equipped to handle your complex and unique specialty assets in your trust.

Mineral Assets:

  • Actively manage and enhance the value of oil, gas and other mineral assets

  • Preserve your family legacy by transferring assets to succeeding generations

  • Perform due diligence to protect your interests and minimize risk

  • Negotiate leases and agreements

Closely Held Assets:

  • Manage closely held business interests such as corporations, limited liability companies and partnerships

  • Proactively manage interests over the long term, including on-site visits and active participation in shareholder meetings

  • Inform beneficiaries of performance and solicit beneficiary input

Real Estate Assets:

  • Deliver solutions for property and portfolios, including capital planning and hold/sell analyses

  • Manage issues such as risk mitigation, environmental compliance, pre-transaction planning and maintenance of legacy assets

  • Oversee day-to-day property management and capital improvements

 

Private Foundation Services

Our philanthropy professionals provide grant-making and grant-management services to private foundations and charitable trusts in the United States.

 

How we can help:

 

  • Provide seamless client service on grant-management matters, including coordinating with foundation principals and others involved in the day-to-day management of the organization

  • Service and monitor administrative, operational, financial and tax-related foundation account activities

  • Oversight of the grant application process

  • Protect your philanthropic interests by performing due diligence screening on foundations and grant applicants

  • Communicate with and maintain strong professional relationships with nonprofit organizations and local communities

  • Attend and prepare necessary materials for board and foundation meetings

  • Ensure compliance with regulations and governing instruments

 

Additional Insights

The Stakes are High When You Choose a Trustee

Know the risks, all your options, and the simple precautions you can take.
READ MORE >

Case-Study

Four Questions to Help You Pick the Right Executor

A little thought now will help you make a good choice that will ease your family’s burden.
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Is a ‘Letter of Wishes’ Right for Your Trust?

Consider how a letter might help inform your trustee, and even guide your beneficiaries.
READ MORE >

Case-Study

The Well-Prepared Family: A Better Way

Read this family’s story to discover what you might do now to help your family later.
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Guide-Book

The Well-Prepared Family: Your Life Details

Provide your family with the information they will need about you, your estate and how you’d like your wishes carried out.
READ MORE >

Delaware-Trust

Delaware Trust Act of 2017

Explore the latest enhancements to Delaware trust law.
READ MORE >

IMPORTANT INFORMATION

All assets under management figures as of April 30, 2017.

U.S. trust services are offered through JPMorgan Chase Bank, N.A. and J.P. Morgan Trust Company of Delaware. International trust services are offered through J.P. Morgan Trust Company (Bahamas) Limited, J.P. Morgan Trust Company (Cayman) Limited and J.P. Morgan Trust Company (New Zealand) Limited.

JPMorgan Chase & Co., its affiliates, and employees do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for tax, legal and accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any financial transaction.

Purpose of This Material

This material is for information purposes only. The information provided may inform you of certain investment products and services offered by J.P. Morgan’s private banking business, part of JPMorgan Chase & Co. The views and strategies described in the material may not be suitable for all investors and are subject to investment risks. Please read this Important Information in its entirety.

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