Succession and Estate Planning 2026

BAHAMAS Law and Practice Contributed by: Sharmon Y. Ingraham, Higgs & Johnson

Higgs & Johnson has over 50 years of experience advising on offshore and onshore trusts and founda- tions. The firm is a recognised leader in private trust companies (PTCs), purpose trusts and foundations, serving families, high net worth individuals and fidu- ciaries. The team of highly qualified trust and estate practitioners (TEPs) provides expert guidance in es- tate planning, asset protection and trust litigation, having played an integral role in legislative updates such as the abolition of the rule against perpetuities.

The lawyers regularly collaborate with international legal advisers to ensure tax‑efficient structures and comprehensive solutions. The firm also offers servic- es in wills and probate, having assisted thousands of estates and contributed to the drafting of the Probate and Administration of Estates Act, 2011. In addition, the immigration practice advises on citizenship, resi- dence and work permits. Higgs & Johnson delivers trusted counsel across generations with a commit- ment to excellence.

Author

Sharmon Y. Ingraham is a partner and deputy chair of Higgs & Johnson’s private client and wealth management practice group. She advises on trust administration and creation, pension trusts, estate

planning, wills and probate, and company law matters. Sharmon also has experience in trust and commercial litigation, maritime and ship financing, and regulatory matters in banking and insurance. Ranked by Chambers High Net Worth for her technical strength and hands‑on approach, she has authored commentaries on trust law, foundations and private trust companies. She holds a Law and International Politics degree from Keele University and is a STEP member.

Higgs & Johnson Ocean Centre East Bay Street Nassau The Bahamas

Tel: +242 502 5200 Fax: +242 502 5250

Email: info@higgsjohnson.com Web: www.higgsjohnson.com

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