English to Russian Law/Patents Law (general)

Any gains from the shares held under a nominee arrangement of the type provided in the Declaration will be directly attributable to the beneficial owner and will be taxable on such beneficial owner. Trusts, on the other hand, are not taxed per se, but any gains arising from the trust assets are taxable on the trustee on behalf of the trust. A trust will often confer other types of planning opportunities too, such as asset protection and circumvention of forced heirship rules.

circumvention как один из видов planning opportunities?

это исключение из правил forced heirship или способы избежать необходимости их соблюдения?