"Fundamentals of Foreign Trusts - A Primer for US Advisors"

The February program will be offered as a virtual meeting only. 
We will not be offering an in-person option.

PROGRAM OVERVIEW

Multinational families, remote work, global business and investing, political change – these are all factors that give rise to cross-border tax planning. When navigating the laws of multiple jurisdictions in estate and tax planning for your clients, there are certain tricks and traps to beware of, particularly when it comes to planning with trusts. This program will provide a primer on what constitutes a trust, how trusts are treated in civil law jurisdictions as opposed to in the US, and how to differentiate between a domestic and a foreign trust. We will also address grantor trust treatment under IRC Sections 672(f) and 679, taxation of US beneficiaries of foreign trusts, and provide an overview of foreign trust reporting requirements.

SPEAKER:

Ashley B. Sawyer focuses her private client practice on a broad spectrum of U.S. and non-U.S. estate and tax planning matters. She advises on all aspects of complex estate, gift and generation-skipping transfer tax and compliance, provides guidance to family offices and works with high net worth families on business and legacy succession. She works closely with clients and their allied advisors to strategize and implement sophisticated domestic and cross-border plans involving varied types of U.S. and foreign trust structures through gifting, estate freeze transactions, life insurance and closely held or qualified small business stock.

Ashley also represents fiduciaries in estate and trust administration, litigation and other adversarial matters. She is experienced in charitable planning techniques, including split-interest trusts and private foundations, and counsels private and public tax-exempt organizations on matters involving tax-exempt status, compliance and navigating governance issues.

One Education Credit for CLE (PA Only), Insurance (PA Only), CFP, CPA (PA Only), PACE and CTFA will be offered.

No-shows will be billed. No refunds after February 20, 2026.

Click here for a printable registration form.