Miki Kariya's BREAKFAST sold for HK$30,480 at Phillips New Now: Art Modern & Contemporary in Hong Kong on 4 October 2024. Born in Japan, Kariya is known for presenting ordinary, everyday objects with a whimsical and colorful touch. Whether it's a cup of coffee or the pancakes in this month's cover painting, Kariya's playful images transport the viewer down memory lane with a hint of nostalgia, if only for a few moments.

Kariya's paintings have been exhibited in art fairs and solo exhibitions throughout Asia and in New York. Working primarily in acrylic on wood panel, she uses sandpaper to reveal the underlying medium through translucent layers of brushed paint. While the images border on childish fantasy, there is a unique quality to Kariya's craft with an eye for even the tiniest of details.

Attention to detail is also important when drafting a trust that includes elements that span multiple jurisdictions. As illustrated in “How to Define the Governing Law of the Trust”, p. 18, by Kerry A. Reeves and Nikolaus Schuttauf, legal conflicts may arise that may affect the administration of the trust and the optimization of its tax strategies.