Articles, presentations, rankings, and news — from foreign trusts and beneficial ownership reporting to cross-border income and estate planning. Filter by type, topic, author, or year.
69 results
June 2026
Belgium
Severiano Ortiz has the pleasure of presenting on “International Real Estate Planning: Structuring Investments in U.S. Real Estate” and related planning considerations as part of an International Private Client Club Event, established by the legal team of ZADAL Abogados y…
April 2026
Las Vegas
Severiano Ortiz presents at the AICPA ENGAGE 2026 Conference. His session, What The CPA Needs To Know About Foreign Trusts, focuses on the application of the U.S. tax laws as they relate to identifying a client’s foreign versus domestic trust…
September 2025
Webinar
Severiano Ortiz presents as part of a webinar series entitled, The Motherland Expert Session: Divesting financially from the US. Webinar. September 8, 2025.…
April 2025
France, Paris
Severiano Ortiz has the pleasure of presenting on “U.S. and Foreign Trusts” and related planning considerations as part of an International Private Client Club Event, established by the legal team of ZADAL Abogados y Asesores Tributarios in Madrid, Spain and…
January 2025
Webinar
Severiano Ortiz co-presents a panel on preimmigration planning, entitled Relocating to the USA: Expert Insights on Navigating U.S. Tax and Immigration Systems. Webinar. January 21, 2025.…
September 2024
South Africa
Severiano Ortiz, Eric Huang, and John Kim have the pleasure of presenting on “When U.S. Tax Residents Invest and Own Assets Abroad” and related planning and drafting considerations before the team at Investec Wealth & Investment International (Link) in South…
September 2024
Washington D.C.
Eric Huang co-presents a panel entitled Proposed Foreign Trust Regulations. This panel examines the recently proposed Treasury Regulations regarding foreign trusts and large foreign gifts, including loans from foreign trusts, use of foreign trust property, Form 3520/3520A reporting, and penalties. This…
September 2024
South Africa
Severiano Ortiz, Eric Huang, and John Kim have the pleasure of presenting on “South African Trusts with U.S. Connections” and related planning and drafting considerations before the team at Investec Wealth & Investment International (Link) in South Africa. September 4,…
April 2024
Frankfurt, Germany
Severiano Ortiz participates in the AIJA Taxation and Real Estate Conference with attorneys from around the world. The event’s theme is “Building a Sustainable Future: Exploring the intersection of tax and real estate.” Frankfurt, Germany. April 25-27, 2024.…
April 2024
Italy, Milan
Severiano Ortiz has the pleasure of presenting on “U.S. Persons Moving and Investing Abroad” and related planning considerations as part of an International Private Client Cub Event, established by the legal team of ZADAL Abogados y Asesores Tributarios in Madrid,…
March 2024
Madrid, Spain
Severiano Ortiz has the pleasure of presenting on “Foreign Trusts: From a U.S. Perspective” and related planning considerations before the legal team of ZADAL Abogados y Asesores Tributarios (Link) in Madrid, Spain. March 22, 2024.…
October 2023
New York City
Severiano Ortiz co-presents at NYU’s 82nd Institute on Federal Taxation. His session, Corporate Transparency Act – Dealing with the new world of beneficial ownership and control disclosure, focuses on the enactment of the Corporate Transparency Act that goes into effect…
September 2023
Brazil, Rio de Janeiro
Severiano Ortiz is excited to participate in the Annual IBA The New Era of Taxation Conference. Rio de Janeiro, Brazil. September 21-22, 2023. Topics include: • Adhesion of Brazil to the OECD and its tax implications • Analysis of the…
August 2023
Chicago, Illinois
Severiano Ortiz presents at LOMA/LIMRA’s 2023 Advanced Sales Forum: Inspired to Make a Positive Difference conference. His session, Life in Another World: Inbound Foreigners and Outbound Americans, focuses on the tax and immigration planning considerations of cross-border individuals and families…
June 2023
Madrid, Spain
Severiano Ortiz presents U.S. Taxation: Cross-Border Income and Estate Tax Planning at a gathering of international tax and private client attorneys hosted by Zadal Abogados Y Asesores Tributarios. Private Client International Meeting, Madrid, Spain. June 8-9, 2023.…
March 2023
Bergen, Norway
Severiano Ortiz moderates a panel with Charles S. Duro (Duro Partners, Luxembourg), Céline Martin (Riedweg & Partner, Switzerland), and Clément Riccio (Sumerson, France) on Fund and fee structures – a myriad of cash flows, waterfalls and taxes. This panel focuses…
November 2022
70th Annual Tulane Institute Conference…
October 2022
Society of Trust & Estate Practitioners, Webinar
Severiano Ortiz co-presents on An Update on U.S. Transparency Initiatives. The Webinar covers three topics: (1) the final beneficial ownership information (BOI) reporting regulations under the Corporate Transparency Act; (2) the Enabler’s Act, and (3) US sanction developments in the…
October 2022
Chicago Bar Association, Webinar
Eric Huang co-presents a live webinar on the Transfer and Income Tax Considerations for Estate Planning for Multinational Families to the Chicago Bar Association Trust Law Committee on October 17, 2022. This presentation includes an overview of determining US residency…
September 2022
Society of Trust & Estate Practitioners, Webinar
Severiano Ortiz co-presents with Tiago Cassiano Neves (Kore Partners in Lisbon, Portugal) and Pedro Jesus Fernandez (Kinship Law Partners in Madrid/Marbella, Spain), Portugal and Spain – From Golden Visas to Tax Considerations for High-Net-Worth Individuals in Search of the Sun.…
September 2022
Lisbon, Portugal, Webinar
Severiano Ortiz joins Luiz Felipe Maia, Founder at Maia International Properties; Vanessa Rodrigues Lima, Founder of VRL Legal; and Michael Maxwell, Head of Business Development at EQTY Capital to present on residency by investment programs in Portugal. With recent market…
April 2022
Lisbon, Portugal, Webinar
Severiano Ortiz participates as part of a panel entitled Golden Visa Fund Route for U.S. Investors and PFIC Demystification, via a live Webinar on April 28, 2022. The panel is hosted by Optylon Krea in Lisbon, Portugal, and produced through…
April 2022
Lisbon, Portugal, Webinar
Severiano Ortiz presents, U.S. Investment in Portuguese Private Equity, for a Live Webinar on April 19, 2022, hosted by Lince Capital in Lisbon, Portugal. The presentation introduces U.S. investors to the myriad of tax filings and elections that apply to…
April 2022
Lisbon, Portugal, Webinar
Severiano Ortiz and Eric Huang present, Portugal’s Golden Visa Program and U.S. Taxation, for a Live Webinar on April 5, 2022. This presentation proves an overview of U.S. income, estate, and gift tax considerations that are applicable U.S. persons who…
March 2022
Guernsey, Society of Trust & Estate Practitioners, Webinar
Severiano Ortiz presents Lunchtime Lecture No. 14, Foreign Trusts from a U.S. Perspective, as part of the Guernsey Lecture Series 2021/2011, sponsored by STEP Guernsey. This lecture focuses on the application of the U.S. tax laws as they relate to…
March 2022
Madrid, Spain
Severiano Ortiz co-presents with Spanish law firm, Kinship Law Partners (Pedro Fernandez and Alvaro Checa), on Spain – U.S. Cross-Border Planning: Issues for Ultra High Net Worth Individuals and Their Businesses. March 24, 2022, hosted by A&G Banca Privada in…
March 2022
Lisbon, Portugal, Webinar
Severiano Ortiz and Eric Huang present, Portuguese Private Equity Funds: U.S. Tax Compliance for U.S. Investors, for a Live Webinar on March 17, 2022, hosted by Iberis Capital in Lisbon, Portugal. This presentation covers some of the required U.S. tax…
March 2022
ABA Section of Taxation, IBA Taxes Committee, IFA–USA Branch, Webinar
Severiano Ortiz co-presents at the Virtual 22nd Annual U.S. and Europe Tax Practice Trends Conference, cosponsored by the ABA Section of Taxation, IBA Taxes Committee, and IFA–USA Branch. March 28 – April 1, 2022. Tax Transparency – Oligarchs & Sanctions…
January 2022
Society of Trust & Estate Practitioners, Webinar
Severiano Ortiz co-presents on the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) released proposed regulations on Dec. 7, 2021, seeking to implement the “beneficial ownership information” (BOI) requirement of the Corporate Transparency Act (CTA), which was passed…
March 2021
American Bar Association, Tax Section, Webinar
Severiano Ortiz presents on Tax Transparency and Beneficial Ownership Developments Affecting Private Clients. This presentation is a part of the Wealth Planning Workshop. This presentation provides an overview of tax transparency and beneficial ownership developments in the U.S., the U.K.,…
March 2021
Florida Tax Institute 2021 Conference…
March 2021
45th Annual Tax Law Conference, Federal Bar Association…
January 2021
Cayman Islands, Society of Trust & Estate Practitioners
Our panel discusses recent global developments flowing from the international push towards regulation and transparency, important decisions of the courts that have contributed to the evolution of trust laws around the world, and debate what new challenges may lie ahead.…
December 2020
Society of Trust & Estate Practitioners, Webinar
In recent months, there has been a trend of US citizens as well as non-EU citizens seeking legal advice in relation to selected countries special residency or citizenship programs. Our Webinar provides high level information and pre-immigration planning about these…
September 2020
Society of Trust & Estate Practitioners, Webinar
Discusses the complexities of UK-US tax planning while considering the application of income, gift, and estate tax regimes on various structures. Topics include: Advising trustees of offshore trusts – with a beneficiary in US v beneficiary in UK, including UK…
January 2020
38th Annual Florida Bar/FICPA International Tax Conference…
December 2019
Present lecture on how to identify whether a trust is in fact a trust for U.S. tax purposes. Often times we are working with “trusts” that are actually Investment or Business Trusts and more properly treated as disregarded entities, corporations,…
December 2019
GW Law’s 32nd Annual Institute on Current Issues in International Taxation…
November 2019
68th Annual Tulane Tax Institute…
October 2019
Present lecture on assessing trust structures from a U.S. income tax perspective. RSM US LLP – Internal Private Client Training. October 1, 2019.…
May 2019
This panel focuses on provisions of the US tax code relevant to assessing and implementing cross-border estate planning. Points of discussion include identifying the tax status of the taxpayer and the taxpayer’s family (i.e. citizenship, tax residency, domicile), the type…
May 2019
This panel focuses on the application of the US tax laws as they relate to identifying foreign versus domestic trust structures. This panel outlines a roadmap from which to analyze trust deeds and discussed some of the key nuances in…
February 2019
Florida Tax Institute…
January 2019
37th Annual Florida Bar/FICPA International Tax Conference…
December 2018
GW Law’s 31st Annual Institute on Current Issues in International Taxation…
November 2018
Our presentation covers the basics of cross-border estate/gift/income tax planning with a focus on identifying tax residency and domicile, domestic versus foreign trusts, international information compliance, and delinquent filing procedures. RSM US LLP – National Internal Training. November 28, 2018.…
September 2018
Conduct an internal training for our private client department to teach its tax professionals about the application of the U.S. Income Tax Code and related international informational filings. RSM US LLP – Internal Private Client Training. September, 28, 2018.…
August 2018
Conduct an internal training for our private client department to teach its tax professionals about the application of the U.S. Estate and Gift Tax Code to non-resident aliens and cross-border families. RSM US LLP – Internal Private Client Training. August…
July 2018
New York University’s International Taxation Conference…
July 2018
University of Florida’s Tax Course…
March 2018
TerraLex…
February 2018
iLaw2018: The ILS Global Forum on International Law…
March 2017
Florida Tax Institute…
February 2017
International Fiscal Association – U.S. and Switzerland Branches…
January 2017
This presentation discusses the Final Section 956 Regulations, including, the changes from the September Proposed Regulations and the application of the rules to partnerships. PwC US – International Tax Services Practice Technical Update Meeting. January 17, 2017.…
November 2016
International Bar Association…
August 2016
This presentation discusses the basics of a controlled foreign corporation and the complications of de-controlling it with respect to Proposed Regulation 385, local country constraints, and the impact of section 367(b) and 904(f). PwC US International Tax Services Business Development…
May 2016
This panel addresses the basics of what is known in the international tax planning community as inbound tax planning, meaning tax planning for money or business flowing into the U.S.: When does a non-U.S. person become subject to U.S. taxation?…
March 2016
Final Regulation (T.D. 9752), was published and became effective February 23, 2016. This final regulation adopts the 2011 Proposed Regulation § 1.6038D-6, with certain modifications. It establishes when a domestic corporation, domestic partnership, or trust is considered to be a…
September 2015
This program examines the concept of “residence” for alien individuals, including the variety of statutory and regulatory rules that apply for income tax, estate and gift tax and other purposes, the many definitions and uses of the term, and the…
July 2015
This panel addresses the basics of what is known in the international tax planning community as inbound tax planning: When does a non-U.S. person become subject to U.S. taxation? What exactly is U.S. source income, effectively connected income (“ECI”), or…
May 2015
Absent any IRS guidance on a HUF, how should practitioners counsel their clients in light of the increased information sharing due to FATCA and inter-governmental agreements? This panel explores the cross-section of U.S. tax classifications, income and transfer tax implications,…
May 2015
This panel addresses several recent developments in international tax, with a focus on issues that young lawyers and new practitioners are likely to encounter in practice. The panelists discuss a variety of topics, including BEPS action plans and their impact…
May 2015
Learn about the common pitfalls practitioners face in completing the required forms, when a mistake requires more than simply ling a delinquent form, how to choose the right type of disclosure program for a client, and the strategies and risks…
March 2015
Final regulation (T.D. 9706), was published and became effective December 12, 2014. This final regulation adopts the 2011 temporary regulations as final regulations, with certain modifications. It did not yet, however, adopt Proposed Regulation § 1.6038D-6 (which would require entities…
January 2015
This presentation provides a summary of updated legislative and administrative developments with regard to IRS penalties and IRS international disclosure procedures. American Bar Association Section of Taxation – 2015 Midyear Meeting. January 31, 2015.…
November 2014
This presentation provides a summary of the most common international informational reporting forms as well as those forms that are often forgotten by clients and professionals alike. Illinois CPA Society – 2014 Tax Conference. November 12, 2014.…
November 2014
This presentation provides a summary of the most common international informational reporting forms as well as those forms that are often forgotten by clients and professionals alike. American Academy of Attorney–Certified Public Accountants – Fall Meeting & Education Conference. November…
May 2014
This presentation focuses on the practitioner’s often forgotten duties under Circular 230 as well as those of the practitioners ethical obligations under their law license. American Bar Association Section of Taxation – 2014 May Meeting. May 9, 2014.…