Trusts, Taxes, and Estate Planning Beyond U.S. Borders

The PDF linked below provides a structured overview of planning considerations for U.S. persons who own assets outside the United States. It explains how foreign legal systems, limits on trust recognition, ownership restrictions, and forced heirship rules can disrupt otherwise valid U.S. estate plans. The material highlights risks tied to holding foreign real estate, using U.S. or non-U.S. entities, and assuming U.S. wills or powers of attorney will function as intended abroad.

The document also addresses U.S. tax exposure and compliance, including PFIC and CFC rules, foreign inheritance and wealth taxes, treaty coordination, and extensive U.S. information reporting obligations. It emphasizes coordinated planning during life and after death to reduce double taxation, reporting penalties, and administrative delays for families with cross-border assets or beneficiaries.

Click to learn more and review the full PDF for detailed examples, tables, and practical planning guidance...