Capacity
We advise financial institutions and intermediaries, including asset managers, on the implications of capacity law to their roles as financial advisors and we are now advising them on the impact of the Assisted Decision Making (Capacity) Act 2015 and developing policies and procedures for its implementation.
We regularly advise clients on executing Enduring Powers of Attorney and registration of Enduring Powers pursuant to the Powers of Attorney Act, 1996.
We regularly draft Living Wills for clients and are now advising on Advanced Healthcare Directives pursuant to the Assisted Decision Making (Capacity) Act 2015.
We act for a number of individuals who advise and act as committees for wards of court and advise in relation to the conduct of the affairs of wards.
We have acted in disputes between attorneys and on behalf of donors, to remove attorneys.
We have formulated tax efficient trust structures to benefit incapacitated persons. We have made successful submissions to the Irish Revenue Commissioners to obtain beneficial tax treatment for trust beneficiaries who are permanently incapacitated. We are also very experienced in seeking relief from discretionary trust tax for where a beneficiary is incapable of managing their own affairs.