Suzanne L. Shier
Partner
CHAPMAN & CUTLER, LLP
Chicago, Illinois
As the realm of investment opportunities for fiduciaries has expanded
from traditional investments such as stocks and bonds to
non-traditional assets such as hedge funds, private equity,
commodities, structured notes and real estate, fiduciaries are faced
with challenges in assessing the prudence of non-traditional assets for
fiduciary accounts and the ongoing administration of these assets. This
presentation will focus on the question of authority to invest in
non-traditional assets, due diligence, valuation for accounting
purposes, principal and income allocations and income tax planning.
