Past Event

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

Wed. December 03, 2025 5:30 pm - 8:00 pm !Anchin Offices New York, NY 10036

Our annual Trust & Estate Update program give insights to the evolving landscape of trust and estate planning across the Atlantic, highlighting key taxation and legislative developments, innovative strategies, and emerging approaches to digital assets & modern trust design.

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 Raynal, Vice President - Senior Wealth Strategist, PNC PRIVATE BANK
• 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.