Sweet Success: Shares, Trusts & Families

It’s Hallow’s Eve – there will be candy all round tonight. Well, all weekend if we’re lucky.

And, fittingly, just in time for the sweet sound of “trick or treat” Mars, Inc. completed its purchase of the Wm. Wrigley Jr. Company earlier this month; the $23 billion transaction was initiated earlier this year by Mars. Two wealthy family dynasties reached a deal to secure for each giant a greater piece of the world’s confectionary market.  

The privately-held Mars with its headquarters in Virginia controls information very tightly; three grandchildren of Franklin Mars apparently live on a vast ranch in Wyoming

In 2002, after his father’s death in 1999, issues arose about Bill Wrigley Jr.’s right to vote the company shares held in a trust set up by his grandparents three decades earlier. The trusts sheltered nearly $3.2 billion, which was particularly important for him given his pending divorce. Presumably, shares held in trust are not part of the family assets to be divided at the time of divorce. The claimant insisted that the votes attached to the shares in trust were to be shared by other beneficiaries. The recent transaction seems to have smoothed over some family differences.

In Ontario, recently, Frye v. Frye Estate, 2008 ONCA 606 (CanLII) emerged with less fanfare but it is significant nonetheless. The Court of Appeal addressed the tension between a shareholders’ agreement and the rights of a beneficiary who received shares under a Will from a signatory of the agreement.  The Justices seem to have neatly balanced competing estate and corporate principles.

Have a good night.  Boo.

Jonathan

BCE Shares: Charities Seize the Opportunity

If you have recently gone on to your favourite charity’s website or received correspondence from a charity you donate to, you will likely notice an advertisement asking if you own BCE shares. 

The privatization of BCE shares means that some shareholders are now looking for a way to minimize their tax liabilities from the sale of shares. Some financial advisors have advocated  the direct transfer of the publically traded securities to registered charities as one way to minimize any capital gains.

Since 2006, charities seem to have benefitted from the elimination of capital gains for donated shares. In turn, charities have become more sophisticated and take a business-like approach to attracting potential donors of shares. By providing the contact information of a gift planner, easy to fill out share transfer forms with step-by-step instructions, and information about the advantages of share donation, charities are hoping shareholders donate their shares directly to them by presenting them with a win-win situation.

Additionally, charities are providing more information to potential donors about estate planning and the potential tax benefits of donations-in-kind, such as the transfer of shares. Charities and private foundations are sending the message to potential donors that donors can benefit on multiple levels through different types of donations and charities are there to assist them with their choices.

Enjoy your weekend,

Diane Vieira