 In 1966 Gerald’s son Fergus Williamson transferred the Estates out of Alvie Estate Ltd. and into his ownership following advice that any sale of the assets would result in double taxation.In January 1972 Alvie and Dalraddy Estates were transferred into a Discretionary Trust but retaining Alvie House and policies in the ownership of Fergus Williamson.The class of beneficiaries were his children and grandchildren.