Tax Planning for Non-U.S. Trusts Holding U.S. Equities: Tax Rules, Succession Planning, CFCs, Alternatives

Note: CPE credit is not offered on this program

A live 90-minute CLE webinar with interactive Q&A

Thursday, November 5, 2020

1:00pm-2:30pm EST, 10:00am-11:30am PST

Early Registration Discount Deadline, Friday, October 9, 2020

or call 1-800-926-7926

This CLE webinar will provide trust and estate attorneys guidance on tax issues and planning techniques for non-U.S. trusts holding U.S. equities. The panel will discuss challenges of non-U.S. trust structures, critical tax provisions, succession planning, and implications of controlled foreign corporations (CFCs), as well as offer best practices and strategies for trusts and estate attorneys.


Many non-U.S. citizens/non-U.S. residents have property interests or family members in the U.S. Under current U.S. tax law, estate planning can create some specific complications for multinational families with foreign trusts holding U.S. assets. Trusts and estates counsel must be prepared to assist these clients in navigating the complicated tax and wealth planning rules associated with non-U.S. structured trusts holding U.S. equities.

Estate, gift, and generation-skipping transfer tax rules may offer gift planning opportunities. Still, applicable tax rules for the income taxation of corporations and partnerships may impact how investments are structured. Holding U.S. business and investment assets through foreign trusts may trigger unintended tax liability.

For a non-U.S. settlor, effective planning for U.S. situs assets can protect the estate from U.S. estate tax and prove beneficial after the settlor's death for U.S. and non-U.S. beneficiaries. Trusts and estates counsel must take into account which countries' laws govern the disposition of assets, as well as the income, estate, and gift tax treatment of specific transactions, including the interaction of multiple tax regimes.

Listen as our experienced panel guides attendees on how to plan the estates of non-U.S. citizen/non-U.S. resident clients with interests in U.S. business entities, real estate, and financial accounts. The panel will cover the legal and tax considerations for non-U.S. trust structures holding U.S. assets under current U.S. tax law.



  1. Tax rules impacting U.S. equities held by foreign trusts
  2. Succession planning challenges
  3. Issues regarding CFCs
  4. Advanced planning techniques


The panel will discuss these and other noteworthy issues:

  • What are the challenges of foreign trust structures holding U.S. assets?
  • What are the key tax provisions to consider?
  • What trust provisions will ensure that trust assets receive a step-up in basis?
  • What issues arise for foreign grantor trusts owning U.S. situs assets?
  • What is the impact of the timing of the check-the-box elections upon the settlor's death?
  • What are the implications of CFCs?
  • What planning strategies are available to trusts and estate counsel?


Otero, Maria-Soledad
Maria-Soledad Otero

Karlin & Peebles

Ms. Otero advises on a broad range of international tax and estate planning matters, working with both individuals and...  |  Read More

Yazedjian, Jeannette
Jeannette Yazedjian

Karlin & Peebles

Ms. Yazedjian's practice focuses on estate and gift tax planning and individual and foreign income tax planning for...  |  Read More

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