This post appeared on the RenounceUScitizenship blog.
US Homelanders use SD Dynasty trusts http://t.co/ukdt9Z1IOf but #Americansabroad punished for #TFSA Foreign Trusts http://t.co/yLO6bF9rbM
— U.S. Citizen Abroad (@USCitizenAbroad) December 28, 2013
Do as I say! Not as I do!
It’s official. As we end 2013 and begin 2014 it’s clear that the administration of Barack Obama has distinguished itself as becoming the most hypocritical joke in the world. For those seeking additional insight on this point, I recommend “Sangeeta Richard is proof of failed American reciprocity“. Although this article is written in the context of the recent U.S. arrest of an Indian diplomat in New York, the implications spread far and wide.
The fallout over the Indian consular officer, Devyani Khobragade, whom the US Marshals humiliated through strip and cavity searching her despite her immunity (we learn now that it is full UN immunity!), has much greater interest for the Isaac Brock Society than perhaps we realize. It demonstrates the US’s stance towards other nations as being one of, “Do as I say, not as I do.” I.e., the US has become monstrous bully and hypocrite. When citing diplomatic protocols in his defense of accused murderer Raymond Allen Davis (see video of Obama’s plea), President Obama emphasized the concept of reciprocity. Yet now his administration violates the very principles that he iterated in that press conference by treating Devyani Khobragade with disrespect and by indicting her for Form Crime.
U.S. Hypocrisy – It’s the FATCA of the Matter
The U.S. wants to end the practice of U.S. taxpayers investing their capital in other countries, while at the same time allowing non-resident aliens to use the U.S. as a tax haven. The U.S. expects the rest of the world to report on the financial activities of “U.S. persons” (a “creeping” and “creepy” definition). FATCA IGAs do NOT REQUIRE the U.S. to reciprocate by imposing reporting requirements on U.S. banks. (Bankers associations in Florida and Texas have sued to prevent any POSSIBLE rule requiring the disclosure of the account information of non-resident aliens.) Furthermore, as reported by James Jatras of RepealFATCA.com:
In a letter to U.S. Treasury Secretary Jack Lew, Congressman Bill Posey (R-Florida 8th), a key member of the House Financial Services Committee, has turned thumbs down on Treasury’s public claims that the U.S. will impose on American domestic financial institutions the “equivalent” of FATCA’s ruinous reporting requirements on foreign financial institutions (FFIs). It’s now clear that is not going to happen.
Yet, the U.S. continues to acquiesce (if not actively promote “Tax Haven USA”) in the U.S. as a tax haven for the taxpayers of other countries.
Perhaps the real purpose of FATCA is to “wipe out competition” in the business of “tax haven administration”. “Do as I say, not as I do!” The U.S. clearly does not like competition.
Tax haven USA stands supreme!
Don’t understand how the U.S. could be a tax haven? Here is an explanation from Tax Haven USA:
Most financial experts agree that the United States is a primary location for international business. The presence of good banks, advanced infrastructure, a consistent legal system and a stable government are all characteristics of the United States that are taken for granted.
However, many people do not realize the enormous tax benefits given to “non-resident aliens” making passive income in the United States, or earning income outside the United States and simply using the USA as their own personal “offshore tax haven.”
The United States does not tax non-resident aliens for most interest income or dividend income derived from the United States. There is zero capital gains on profits from investments for non-resident aliens. There is zero tax on income earned outside the USA. Only active United States derived income is taxed. Also, various tax treaties give a United States company certain tax advantages when doing business outside the USA.
The U.S. has destroyed the Swiss banking industry. The U.S. has also destroyed innocent Americans abroad who happened to live in Switzerland. As a result, the U.S. stands supreme as the world’s number tax haven. Non resident “aliens” are free to deposit their money in U.S. banks, allow the capital to grow, unknown to the governments of the host country. Hmm … Is this a double standard? Is this “hypocrisy”? As the world’s biggest tax haven, the U.S. (if it isn’t already) will also be the world’s number one facilitator of tax evasion tax haven (or is that avoidance)!
But, we must be fair to homelanders!
But, if you think that only “non-resident aliens” benefit from “TaxHavenUSA” you would be wrong. I came across a fascinating article describing “home grown” tax havens in the USA that are specifically designed for Homelanders. Yes, it’s true. (Why should non-resident aliens get all the fun?)
Trusts: Sacred instruments of tax AVOIDANCE for Homelanders
Moguls rent South Dakota addresses to avoid tax forever
This story is fascinating for three reasons:
1. It demonstrates how U.S. property law is still a function of the 16th century common law of England
2. It demonstrates how the U.S. legal system is driven NOT by substance but by technicalities
3. It demonstrates more incredible unfairness to Americans abroad.
Readers digest version:
Since South Dakota has abolished the common law rule against perpetuities and has no income tax (meaning the trust income will not be taxed), one can create a South Dakota trust where a gift never actually takes place – thus avoiding the gift/estate tax.
Bottom line: if you want to preserve capital create a trust in South Dakota.
The process and rationale are described in the article as follows:
Because the estate tax is imposed on large fortunes at death, McDowell wrote, wealth that’s big enough to last for generations will have to contend with multiple tax bills. A father pays the tax when he leaves his money to his children, who pay again when they pass it down. Each generation faces a toll. The current rate is 40 percent.
McDowell’s solution was for the father to establish a never-ending trust that pays each generation of heirs only what they spend, while the rest of the money grows. In 1993, when McDowell was writing, that wasn’t possible in 47 of the 50 states because of an ancient rule limiting the duration of trusts to the lifetime of a living heir, plus 21 years. The concept has been a part of Anglo-American jurisprudence since a case decided by England’s Lord Nottingham in 1681.
Fortune Shield
South Dakota repealed that rule in 1983, and unlike Idaho and Wisconsin — the other two states without the provision — it had no income tax. So, McDowell wrote, a trust set up here could shield a big fortune from taxes for centuries, escaping tax bills as it hands out cash to great-great-great-grandchildren and beyond.
Over dinner at a Sioux Falls restaurant this month, McDowell elaborates on the idea. He has curly gray hair and a quick laugh, and he’s wearing an open collar under a quilted winter vest. He’s known around town for making the one-mile trek to his office on a fat-tire bicycle, even in December.
“I like to equate it to the wine in this glass,” McDowell says, covering his Cabernet with his right hand. “Here you’ve filled it to the rim and push it downstream to the next generation. You can sip from it, you can have the equivalent of outright ownership, but you don’t own it under the law. Your children — they too will have the opportunity to sip from it.” He cups his hands as if to cradle the precious liquid.
These damn Homelanders – They just don’t pay their fair share!
It’s clear that Homelanders have a “God given right to avoid taxes”. It’s also why Homelanders do NOT pay their fair share of U.S. taxes. They may or may not pay their lawful share. But, they don’t pay their fair share. The proof is simple. The cost of running the U.S. government far exceeds what Homelanders pay in tax. A five year old running a lemonade could understand this principle.
So, the obvious solution is:
Since Homelanders don’t pay their fair share, the U.S. must get the rest of the world to pay for Homelanders!
Let’s use the fact that U.S. citizens live in other countries. Now, let’s impose a tax on that countries because they are “harboring U.S. citizens” – the property of the United States.
With FATCA, the United States of America officially serves notice on the rest of the world that:
1. The United States will NOT tolerate competition in the creation and administration of tax havens; and
2. Those countries found harboring U.S. citizens (FATCA is the modern day equivalent of the Fugitive Slave Act) must pay tribute to the U.S.!
FATCA is to enforce U.S. citizenship-based taxation. Citizenship-based taxation results in the U.S. levying a direct tax on any country that has resident U.S. citizens. To understand how this principle works consider:
U.S. CBT forces any country, that has U.S. citizens as residents, to pay tribute to the U.S. This is because the U.S. has rules of taxation that are different from the rules in other countries. These rules mean that U.S. citizens in Canada WILL be paying U.S. tax. (The truth is that with Obamacare many many more U.S. citizens abroad may be paying tax to the U.S.) They will be subjected to the expensive filing requirements.
Other examples of paying tax to the U.S. include:
– Subpart F income (applies to many who own Canadian corporations – professionals tax note)
– Sale of principal residence
– Taxation of Mutual funds as PFICs (those who are aware of this are also aware of the extent of the confiscation)
When this tax is paid to the U.S., this is Canadian money, Canadian working capital that is simply extracted from the Canadian economy and taken to the U.S. This is very very bad for Canada and very very good for the U.S. Frankly, it’s out and out theft. It can be EXPLAINED but not justified only on the theory that the U.S. government has a property right in in its citizens. Those wishing to understand the economics of this do a Google search on “multiplier effect of increasing money supply”.
I can see a day when some country will argue that U.S. CBT is a violation of international law. Does one country have the right to levy a tax on another? Does one country have the right to force another country to pay tribute to it?
Therefore, CBT in general, and U.S CBT in particular, is a way of carrying on economic warfare against other countries. Those who doubt this, need look no further than to what is going on Switzerland right now. The reason why ordinary Swiss Banks have entered Category 2 (pleaded guilty to assisting U.S. citizens to evade U.S. taxes) is because they can’t be sure that U.S. citizens resident in Switzerland have paid their U.S. taxes. This is at a huge cost to the economy and psyche of Switzerland. U.S. citizens are the problem.
Trusts: Sacred instruments of tax evasion for Americans abroad (What’s good for the Homelander is NOT good for the American abroad)
While Homelanders use trusts to avoid tax, Americans abroad who invest in retirement planning vehicles trusts in their home countries will have have those trusts deemed to be sacred instruments of tax evasion! U.S. citizens in residing in Canada who are considering TFSAs take note. To understand why TFSAs are a problem for U.S. citizens in Canada:
Under no circumstances should a U.S. citizen invest in a TFSA. I came across a TFSA video on the Globe web site (it’s only one minute you can view it now) that suggests that TFSAs might be a good investment for U.S. citizens in Canada. The video is full of half truths and IMHO is wrong. As discussed in some of the comments, the reporting costs and potential for penalties for investing in a TFSA (not to mention the LCUs) are so extreme that you should run. This comment is particularly succinct:
As the “Interested Layman” stated below. TFSAs are only recognized as Trusts. As a trust form 3520A is supposed to be filed by March 15. (I know that is before US income filing is due). Then form 3520 when you file your US income tax. Fun, fun, fun! Just adding the income to your income tax is not what they want. My US tax accountant would not do my income tax unless I filed this form and back-filed it for years 2009 and 2010 (TFSA started in 2009). The IRS fine for not filing these forms is $10,000 or 35% of the account.
Next any Dual (like myself) or US citizen living in Canada who has opened a RESP must also file the same forms. Unlike RRSPs an RESP is recognized as a TRUST and also is taxed by the IRS. I know individuals who have paid the accountant more to file the forms then they have in the RESP account. Fun, Fun, Fun!
Now for the rant!
I find it very interesting that the IRS insists on pursuing law abiding citizens as if they are criminals. One of the reasons for the Revolutionary war was to keep King George from taxing the colonies. Very ironic. Canada only taxes by residency. The US taxes by birth. Once a citizen always a citizen. You pay tax no matter where you reside.If you want to give up your citizenship you have to pay all taxes you are deemed to owe. This means if you own a business or a home, you have to pay the taxes on unrealized capital gains on them to be free.
I left the US 40 years ago. I received no money from the US. I could not write off mortgage interest on my home to pay for it. Now if I sell my home I will be tax liable to the US for taxes on the Capital gains? Damn!
This would be funny if it weren’t so pathetic.
U.S. citizens abroad might consider Expatriation – getting out while the getting out is semi-good!
@All
This article does show how the USA has really turned into a plutocracy. http://www.bloomberg.com/news/2013-12-27/moguls-rent-south-dakota-addresses-to-dodge-taxes-forever.html
“In the past four years, the amount of money administered by South Dakota trust companies like these has tripled to $121 billion, almost all of it from out of state. The families needn’t actually move to South Dakota, or deposit their money at a local bank, or even touch down in the private jet. Little more than renting an address in Sioux Falls is required to take advantage of South Dakota’s tax-friendly trust laws.”
Thanks for the post on this bit of hypocrisy. I guess we really need that domestic DATCA to ferret out these homeland tax cheats. I think you will find more and more states getting into this game. Delaware, Nevada, Wyoming, move over. South Dakota is joining the club.
I read on here often but dont comment because it is just so excruciatingly frustrating to see how America is using its power to abuse the rest of the world and exploit others. This has been going on for a long time, I suspect, and on various continents. It is also a pervading mentality, like Michael Moore said “How can you run Healthcare for a profit? You want to make money off of sick people?” Yes- the pervading mentality is to make money off of anyone. And what I honestly dont get – is why the rest of the world is handing over MORE power to America because we have already seen their tendency to abuse it. Why does the rest of the world condone it? Because they think it does not affect them? But as we can see- it does affect them.
Go to youtube and put in:” Keiser report: CIA NSA & economic espionage.” What is proported there is mind boggling. It is making me sick to read all of these things. Mostly – I feel like a helpless global victim, which is a horrible and even terrifying feeling.
@Polly, you asked: “why is the rest of the world is handing over MORE power to America ”
Fear.
Don’t dispute the hypocrisy, but I don’t see how a non-resident alien could set up any kind of account in the US these days given the continuing post 9/11 hysteria regulations and laws. Even being a US citizen isn’t going to induce a bank or investment company to open an account for someone who has no US address and a postal box ain’t gonna do it for you these days.
I tried to move retirement accounts that I have down there to another company – for convenience more than anything else – and was flat out told “no”. I can keep existing accounts that predate my leaving the country, but open new ones? Ain’t happening. And I was told that should my citizenship status ever change (via relinquishment or renunciation) my existing accounts can and likely would be closed.
Maybe the big corps with US branches can play the tax haven game but not individuals who don’t have physical addresses there. And really, given the privacy and data security issues, why would they?
@Polly…
Is this the report you are talking about… ?
http://youtu.be/wsZHNdQLvOU
Boxing Day (Episode 541) of the Keiser Report is an eye opener too — account balance manipulation, tax breaks for the richest of the rich, Pine Ridge reservation rejects US dollar, etc.
http://rt.com/shows/keiser-report/episode-541-max-keiser-794/
Keiser was singing these same tunes as far back as 2007, probably longer. He should know too b/c he used to be one of those Wall Street/Goldman Sachs douches. He made his millions and jumped long ago, but while he is willing to play this media truthy-teller retirement gig, he isn’t willing to tell more truth than he has to in order to make good tv or radio. He is a lot like Alex Jones in that respect. Just enough info to scare and/or outrage, but not enough to really change the world. Somewhat similar to our politicians in Canada. Don’t want to rock the Americans boat too much b/c – oh my goodness – there might be unpleasant consequences.
What has Max to say about FATCA? Not much. And it’s simply another avenue of the what he is saying in the vid – the system is rigged, has been for a while, and it’s all about hanging onto power via control of the economy (and there is but one and for the time being, the USG controls it.)
@ Yoga Girl
I searched as best I could and I didn’t find any mention of FATCA by Max and Stacey on their shows so I wrote to them (twice) to suggest the topic … no luck. Being overseas Americans you would think they would take it on. I find AJ too hard to listen to but I do enjoy M&S. They provide a jumping off point to further investigate some serious issues.
I’m a US home lander very sympathetic to your plight. I think CBT is ridiculous. FATCA and FBARs even worse.
However, I’m a bit annoyed at references to “fair share.” There is no such thing. The government will always spend every dime it can get its hands on and then demand more. The huge US deficit is not a problem to be solved by the public (at home or abroad) paying more, but by the US government forced to make do with less. Therefore, it is the right, nay, DUTY!! of everyone to use every last legal tax avoidance strategy they can find. If some strategies are available to US residents but not expats, that is indeed unfair. But the problem is solved by expats demanding their rights, not home landers giving up theirs.
@JustMe Yes- thats the one. I was completely shocked when they spoke about the banks getting insider information from the NSA to regain their losses. Such appalling news. And yes – frightening. Cheating and corruption. And we are all supposed to support this system. And yes- the whole world is afraid. But where will that lead us? The more the world is afraid, the more abuse will be perpetrated.
@Lysander
From our perspective, there are two Homelander tribes. One tribe, which includes you, says let’s cut government to close the deficit but never actually proposes the significant cuts to social security, Medicare and the military that would be necessary. The other tribe says let’s raise taxes to pay for it but never actually proposes the European levels of taxation that would be necessary. Both tribes have had the chance to implement their policies in recent years but neither has the honesty to do it. In reality, both tribes have decided to get the rest of the world to pay for it. Taxing the rest of the world is just a small part of it – most of it comes from issuing debt that you inflate away by QE.
@ Johnson,
I’m not really of either group and am more of a libertarian. The US government is indeed seeking ***tribute*** from the rest of the world. And tribute is the word people should use. The US is using its dominant position in the financial world, and ultimately its military power, to enforce payment of that tribute. And the tribute is used to maintain and expand American dominance. And so the last thing you want to do is pay it anymore than you absolutely have to. Nor should you want anyone else to.
Also, I would argue that you got it backwards: The US government spends so much precisely because it can tax, print and borrow so much. Give it more and it will simply spend more. The only way to stop it is to starve it.
Dual citizens must get these IGAs struck down and get a ‘carve out,’ otherwise what privileges does citizenship give anyone? What is going to have a huge effect is when the world’s monetary system is re-negotiated similar to Bretton Woods after WWII and the US losing sole reserve currency status.
FATCA has been described to me as a ‘soft’ currency control. Some people believe that the new Bretton Woods will end up being a Dollar-Renimbi-Euro world with an exchange rate against a virtual currency only traded by central banks. If this comes to past, the US would only be allowed to partly print their way out of trouble because of the constraints of such a system.
Don, I agree that a new “understanding” in terms of currency is emerging but I have my doubts about whether the US is going to be included as an equal partner. The USG has done too much damage for other countries to simply forget and if the opportunity comes for taking them down a peg or four, or cutting them out, you can bet fairly safely that this is will happen.
Em, I stopped listening to both AJ and M&S long ago. It’s the same tune/different day. They are not interested in being a part of change. They are simply making livings off of the lead up. But I don’t blame anyone for not wanting to stick their necks out. That carries consequences.
@Lysander
Thanks for joining the discussion. Really appreciate your thoughts and hope you will continue to contribute.
I am the author of this post, to which you comment that:
I understand and agree with your basic point that the U.S. government needs to be starved.
But, you and I are talking about two different things in relation to “fair share”.
The simple fact is that at the same time when a very significant percentage of “Homelanders” are paying zero federal income tax, the U.S. is attempting to confiscate the legal, “after tax”, retirement assets of U.S. citizens abroad.
My point is this:
Given that the U.S. is confiscating the assets of people (and I agree with your sentiments on this) to fund its follies:
1. It is completely unfair for the U.S. to going after the retirement assets of residents of other countries; and
2. This unfairness is magnified when a high percentage of homelanders contribute NOTHING.
So, in terms of paying “fair share”, if money needs to be paid it should be coming from homelanders. If U.S. citizens abroad are paying the U.S. government and homelanders are not, then homelanders are NOT paying their fair share.
Sure, I agree with your basic points, but frankly, I am little “annoyed” (in a friendly way) with your disregard of the fact that the retirement assets of Americans abroad are subject to confiscation when Homelanders aren’t paying. This is NOT an academic, theoretical discussion. This is realty.
That aside, on the issue of U.S. debt, you might find the comments of Mark Steyn interesting (referenced in this blog post):
http://renounceuscitizenship.wordpress.com/renounce-us-citizenship/
@USCitizenAbroad,
I was thinking the same thing when I read Lysander’s comment. It angers me to no end that as a Canadian from birth, having lived 50 of 51 years in Canada, knowing nothing about CBT until FATCA, that my already taxed in Canada (highly I might ad), 100% earned in Canada, retirement savings, are threatened by USA ONLY because I had the misfortune to be born there. My ‘fair share’ of US tax is zero, yet if USA has its way, I will be penalized to the point of destitution.
@ Yoga Girl
I need a bit of entertainment in my life since I don’t watch TV anymore so I like to watch Max and Stacey online now and then. I do agree with what you say though. Actually I never had a clue about how Wall Street (dys)functions until I watched a few Keiser Reports. My instinct had always told me it was a gambling casino on an extremely large scale and that has certainly been confirmed by what I’ve learned in the past few years. The immense depth of the ingrained corruption still astounds me because my brain is wired so entirely differently than the perps on Wall Street and at the Fed, the IMF, etc.
@ WhiteKat
Me too. I’ll do everything in my power to make sure my all-Canadian retirement savings don’t go walkabout in that nation to the south which seeks to bring the entire planet under its control (all planned out in its Full Spectrum Dominance doctrine).
@ USCA and White Kat.
The last thing I want is for the US government to get its grubby paws on a single dime of your money. I agree, your fair share is “zero.”
The first rule of taxation is divide and conquer. Redirect the people’s anger away from the government that is extorting money from them, and towards whoever is ‘not paying their fair share.’ In other words, the tax collectors tell us, your beef isn’t with us. No, it’s with that other tax (cheat, resister, evader, avoider, choose your favorite term) who isn’t paying us as much as we think he should. They do it to homelanders when lick spittle politicians try to point the finger at “rich” expats. And now they do it to you.
The other question why isn’t the IRS going after the wealthiest people who have the means to set up trusts, foundations, etc. The question should answer itself. Billionaires run the government and they aint paying. End of story. Most homelanders are not in that position. They get paychecks with a big chunk missing because the government took its ‘fair share’ long before the homelander had a chance to see it.
Anyway, the US is a sinking ship. While I hate the fact that the US government is extorting the hard earned money of honest people living their lives abroad, I’m also happy for you that you are not going to sink with it.
The fair share of the little people is marvelously disguised by their “refunds” every tax time.
My husband plays an online game and some of the people he has gotten to know in the States were discussing how they were going to use their tax refunds this year and one of them actually said this:
“I’ve never gotten as big a refunds as I have since Obama became president. He really looks after the poor people.”
My Canadian husband chuckled but only because it wasn’t his taxed income being chucked peanut style at the gallery. His money gets parceled out north of the border and what he has to say about that is a story for another forum.
What’s galling about all this is that no one in a position of power in the USG or in the Canadian govt is unaware of the idiotic nature of claiming the retirement and investment accounts of people who are clearly Canadian but for a birthplace or an American parent. They know this is a legal robbery. I don’t see Canada standing up to it any time soon although I am interested to see what might come out of the new immigration act that the Harper govt is pushing this coming year. Some of their new rules are based on the idea that one’s time on the ground in Canada is what makes you Canadian as opposed to something else, so the waiting time for new immigrants is set to increase before they can apply for citizenship. Perhaps this might be of use in the “dominant” nationality discussion? Goes along with a recent court ruling that said much the same thing. Where you have lived, learned and nested forms the identity that allows you to call yourself a citizen of Canada. Birthplace is incidental.
Em, they are entertaining but I find myself either enraged or depressed after listening to them. Can’t really do it anymore.
@Yogagirl, Yates interview in the latest post suggests that the IRS is not even the slightest bit conscious of how it is robbery. Try again. Are they actually brazen thieves or simply unfeeling sociopaths who are unaware that others in this world have rights and feelings?
@Petros
They are both.
@YogaGirl
I recently came across the book: The Accidental American (see the site http://www.theaccidentalamerican.com). Of interest is the following suggestion from the dustcover:
It’s time to rethink the whole concept of citizenship. For trends see:
“Citizenship Round-Up: Nine Trends from 2013 http://bit.ly/19TIsM8 via @petespiro”
@WhiteKat
Two of the most insidious things about citizenship-based taxation by the US are: (1) the US taxing legitimate retirement savings of US persons abroad so that the US persons could in theory become a burden to the country of residence where they tried so hard to save for retirement; and (2) the disallowance of the marital deduction for the non-citizen spouse. The third is so far beyond the pale and so unenforceable that perhaps (!) we do not need to worry about it: the idea that the US will tax gifts and bequests which innocent US persons (wherever they live, and whenever they receive them) from “covered expatriates”, especially with a $2m net asset value threshold (which includes their houses, and those pesky retirement plans, etc.)
Londoner and all,
I wonder how this will work for many families of differing levels of wealth or no wealth in planning, say, for their children with disabilities? Most or at least many will be set up with a trust company with other family member or members to be involved in decisions, to take effect on the passing of the parent(s). What complications will there be — even for the estates of parent(s) who have relinquished / renounced US citizenship but want to plan for the well-being of their adult child with disabilities to whom they have passed US citizenship (a citizenship in which they are entrapped / see previous of my many comments on this) after they are gone? No, my family is not by any means the only one who will have a family member *entrapped* into US citizenship, a family member they will want to know will be OK after they are gone, something they must somehow plan for!!! If the fact of being a US Person hasn’t come out before, it may now come out with such a trust taking effect. Foreign Trust of whatever type: 3520, 3520A.
Besides the Canadian Registered Disability Plan for disabled Canadians, there will be other ‘foreign trusts’ set up for children with disabilities — and even through a regular Will.
http://www.specialneedsplanning.ca/tools.html