Future-Proofing Wealth – New Developments in Transatlantic (not just U.S.) Trust & Estate Planning

This discussion will include:

Tax issues:
1. Pre-immigration & expatriation tax planning – immigration considerations when managing your retirement and inheritance
• Legislative landscape & tax reform
• Proposed repeal of estate tax: is it realistic?
• Capital gains at death: implications of eliminating step-up in basis

2. General update on:
• US Income tax issues for US non-citizen/nonresident, temporary US resident and green card holder.
• US estate and gift tax issues for US non-citizen/nonresident, temporary US resident and green card holder.
• US tax compliance for nonresident citizens, dual citizens & green-card holders
• Foreign Account Tax Compliance Act (FATCA)
• SEC & IRS topics for global families – US tax compliance for non-resident citizens, dual citizens and green card holders

3. PLUS: State-level estate taxes: navigating patchwork policies

Legal issues:
• Legal considerations when establishing a US trust
• Legal issues concerning estates and gifts
• Personal property planning & real property planning, tangible /intangible assets
• Probate and court issues with foreign fiduciaries
• Family related issues: foreign wills (incl. charity/gifts), minor children, attorney and health care proxy
• Marshaling international assets specifically non-tax issues (jurisdictions & beneficiary designation)
• Foreign trust vs US trusts; grantor/non-grantor status

Financial issues:
1. Strategic planning trends
• Wealth planning (including for foreign spouses)
• Rise of Spousal Lifetime Access Trusts (SLATs), Grantor Retained Annuity Trusts [GRATs], Intentionally Defective Grantor Trusts (IDGTs) in pre-sunset gifting

2. Legal, tax & financial considerations when establishing a US trust incl.:
• Adaptive trust structures & risk management
• Decanting and non-judicial settlement agreements
• Building flexibility into irrevocable trusts
• Reporting requirements & trends (trusts and gifts)
• Gifts and estate planning

3. Dynastic planning and multi-generational wealth strategies including trust types and special issues affecting planning (country specific considerations)
• Inflation Adjustments & Technical Updates
• 2024 exemption levels and valuation caps
• IRS guidance and compliance updates
• Diversification solutions: custody, investments & currency, spec. asset classes: art & luxury real estate

Digital Assets & Modern Trust Design
• Revised Uniform Fiduciary Access to Digital Assets Act [RUFADAA] and fiduciary access to digital assets
• Planning for crypto, NFTs, and online accounts
• Trust provisions for digital legacy management

SPEAKERS:
• Kevin Brown, Tax Principal, ANCHIN
• John Olivieri, Partner – Private Client Services Co-Chair, BARNES & THORNBURG
• Carlos Soto Royal, Vice President – Senior Wealth Strategist, PNC
• Yvonne Bendinger-Rothschild, Executive Director, EACCNY [Moderator]

TIME:
5:30 – 6:00 PM Check-in
6:00 – 7:15 PM Discussion
7:15 – 8:00 PM Networking

REGISTRATION FEE:
> EACCNY Members: Free
> EACCNY non-Members: Free

Note: This program is offered as an in-person event and will not be live-streamed or recorded.

Registration is closing at 2pm ET on December 2nd, 2025.