Commentary & Analysis
Selective, material commentary for clients and peers — written, not curated.
Six-page institutional briefing on the 1 January 2027 implementation, schema change in 2026 reporting, and what it means for residency, controlling-person and digital-asset positions.
Analysis of upcoming refinements to Section 13O and 13U regimes, local investment requirements, and substance thresholds.
What family principals and fiduciary advisors can learn about trust flexibility, irrevocable powers, and governance alignment.
Why unmanaged AI use introduces concentrated liability and how to establish a reconstructable verification trail.
Selected perspective and historical commentary.
Observations on long-term stewardship, consensus-building, and organizational durability across market cycles.
All enquiries are handled by Michael Velten directly, under strict confidentiality protocols.
