Cayman Islands Foundations

12 June 2014

Cayman Islands Foundations

This article first appeared in Volume 20 Issue 6 of Trusts & Trustees, published by Oxford Journals in June 2014.  A full copy of the article can be viewed here.

In this article, Tony Pursall and Richard Grasby review the Cayman Islands' plan to introduce the foundation as a new type of non-profit company.  It will share many of its features with regular companies and fit seamlessly into the Islands' legal regime.  Foundations may be established for commercial, charitable, philanthropic or private purposes, or any combination of them.  It is anticipated that foundations will have a wide range of uses such as special purpose vehicles in finance transactions, as private trust companies, as succession planning vehicles and for any purpose for which a trust is currently used.

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