{"id":30331,"date":"2026-01-29T16:11:02","date_gmt":"2026-01-29T15:11:02","guid":{"rendered":"https:\/\/www.richter.ca\/?post_type=insights&p=30331"},"modified":"2026-01-29T16:27:59","modified_gmt":"2026-01-29T15:27:59","slug":"executing-your-estate-plan-the-last-piece-of-the-puzzle","status":"publish","type":"insights","link":"https:\/\/www.richter.ca\/fr\/nos-reflexions\/executing-your-estate-plan-the-last-piece-of-the-puzzle\/","title":{"rendered":"Ex\u00e9cuter votre plan successoral : le dernier morceau du casse-t\u00eate"},"content":{"rendered":"
\n

Dans un r\u00e9cent article publi\u00e9 dans Espace Magazine<\/em>, Katherine Borsellino<\/a>, <\/strong>vice-pr\u00e9sidente, et Jennifer Vineberg, <\/strong>directrice principale, expliquent pourquoi l\u2019ex\u00e9cution du plan successoral demeure souvent l\u2019\u00e9tape la plus n\u00e9glig\u00e9e, mais aussi la plus essentielle, pour les familles en affaires. Bien que d\u2019importants efforts soient consacr\u00e9s \u00e0 la structuration des entreprises, des actifs immobiliers et des cadres de gouvernance familiale, ces dispositifs ne sont pas toujours harmonis\u00e9s ni mis \u00e0 jour alors que les priorit\u00e9s d\u2019affaires, les dynamiques familiales et les \u00e9v\u00e9nements de vie \u00e9voluent.<\/p>\n

L\u2019article met en lumi\u00e8re l\u2019importance d\u2019envisager la planification successorale comme un processus continu, en accordant une attention particuli\u00e8re aux incidences fiscales au d\u00e9c\u00e8s, aux gels successoraux, aux strat\u00e9gies post mortem ainsi qu\u2019\u00e0 l\u2019harmonisation des testaments avec les documents directeurs, tels que les conventions entre actionnaires, les fiducies et les contrats de mariage. Katherine et Jennifer soulignent \u00e9galement le r\u00f4le strat\u00e9gique de l\u2019assurance vie pour g\u00e9rer la liquidit\u00e9, att\u00e9nuer l\u2019exposition fiscale et soutenir un transfert ordonn\u00e9 du patrimoine.<\/p>\n

En insistant sur la valeur d\u2019une planification proactive, de r\u00e9visions r\u00e9guli\u00e8res et d\u2019une gouvernance int\u00e9gr\u00e9e, l\u2019article d\u00e9montre comment une ex\u00e9cution rigoureuse du plan successoral peut contribuer \u00e0 pr\u00e9server le patrimoine, \u00e0 r\u00e9duire la complexit\u00e9 et \u00e0 assurer la continuit\u00e9 pour les g\u00e9n\u00e9rations futures.<\/p>\n

Lisez l\u2019article complet dans Espace Publications<\/a>.<\/strong><\/p>\n<\/div>\n\n

\n
\n TPour d\u00e9couvrir comment nous pouvons vous accompagner, communiquez avec Katherine Borsellino.<\/span>
\n Afficher tout<\/a>\n <\/div>\n <\/div>\n
\n \n
\n \"\"\n
\n

Katherine Borsellino<\/h3>\n
LL.B., J.D., LL. M.\u00a0Fisc., TEP<\/div>\n <\/div>\n <\/div>\n <\/a>\n <\/div>\n <\/div>\n\n\n\n","protected":false},"excerpt":{"rendered":"

La planification successorale va au-del\u00e0 des structures. D\u00e9couvrez comment les familles en affaires ex\u00e9cutent leur plan gr\u00e2ce \u00e0 une gouvernance int\u00e9gr\u00e9e.<\/p>\n","protected":false},"featured_media":30334,"template":"","insights-type":[],"class_list":["post-30331","insights","type-insights","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nEx\u00e9cuter votre plan successoral : le dernier morceau du casse-t\u00eate - Richter<\/title>\n<meta name=\"description\" content=\"La planification successorale va au-del\u00e0 des structures. 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