AISH Planning and Tax Issues

SKU: 62248.25

Author: Dane ZoBell

Assisting individuals and family members who have children that qualify for the Assured Income for the Severely Handicapped (AISH) program can be a rewarding but infrequent aspect of an estate planners’ general practice. With the Alberta government’s passing of more recent legislation to once again allow Henson trusts, the possible planning and options to be considered for clients that qualify for AISH must be reviewed in greater detail. This paper provides a general overview of the current AISH legislation, followed by a discussion of a number of planning options and income tax issues to be considered in a variety of circumstances

This paper is part of a collection presented at LESA’s 2022 Refresher: Wills and Estates program in Banff on April 29-May 2, 2022.

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