Jan 29, 2019

Foreign Beneficiaries of U.S. Trusts

On January 29, 2019, Maria-Soledad Otero co-presented "Foreign Beneficiaries of U.S Trusts" with Michael Karlin and Jeannette Yazedjian at the USC Gould School of Law 2019 Tax Institute. The presentation highlighted considerations when encountering a foreign beneficiary like each beneficiary’s income tax filing status, tax treaty provisions applicable to the beneficiaries in each foreign jurisdiction, applicable law changes, and proper allocation of receipts and disbursements between income and principal under local law and governing instruments.

Download PDF
Contact Us

Contact Us Today

If you require assistance within one of our specialized practice areas or would like to inquire about our services, we invite you to contact our firm.