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STEP Journal: Issue 4, 2023

Welcome to Issue 4 of the STEP Journal. We shine a spotlight on North America, exploring the utility of US trusts for Latin American families, the practice of ‘hot-tubbing’ in Canadian courts, the new US Corporate Transparency Act and Alberta’s new trust legislation. This issue also offers a focus on family business, as well as a special careers feature, where we celebrate high-achieving STEP students and explore the challenges that mental capacity presents for businesses.