A Bahamian trustee is trustee of a settlement made by a Mexican settlor, and one of the beneficiaries is a 3-year old grandson resident in France. What obligations does he have under the new law in France? What is special about the Scottish Limited Partnership, and how does it function as an offshore vehicle? Should you consider Singapore as a location for a tax-exempt investment fund? If you were present at the meeting in Cannes, you will know the answer to all these questions. If not, you will find the answers in the edited transcripts, published shortly in the Journal.