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Abstract Jersey foundations were introduced into law through the Foundations (Jersey) Law 2009. Although there are numerous variations of ‘foundations’ in jurisdictions across the world, a Jersey foundation, as a hybrid between a company and a trust, is unique to Jersey law, though it does have some strong similarities to a Guernsey foundation. This article reviews the key features of a Jersey foundation as a wealth planning vehicle, details the most common uses (as seen by the authors) and how case law has shaped Jersey foundations, and considers alternative structures available.
Scott et al. (Mon,) studied this question.