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Complying with New U.S. FinCEN Beneficial Owner Register

March 16, 2023

This article is part two in a series on using 2023 to get ready to comply with the new US Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) beneficial…

Fund and Fee Structures – a myriad of cash flows, waterfalls and taxes

March 10, 2023

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…

Using 2023 to Get Ready to Comply with New US FinCEN Beneficial Owner Register

March 2, 2023

The Corporate Transparency Act (CTA) was enacted 1 January 2021 announcing the creation of a federal beneficial owner register for entities established under the law of a US state. Proposed…


Family Office Exchange (FOX) Private Trust Company-Changing Course Mid-Stream in a PTC

January 26, 2023

Miles Padgett presents Changing Course Mid-Stream in a PTC to the 2023 FOX Private Trust Company Virtual Workshop on January 26, 2023.  This workshop brings together leading experts and PTC…

2023 US Reporting Checklist and Deadlines

January 26, 2023

US tax and information reporting obligations have been increasing over the last few years. It is important for family advisers and trustees of foreign trusts to make note early in…

Beware U.S. Tax Reporting Obligations

January 16, 2023

Now that you have either made investments in, or moved to, Portugal, what do you need to know about your ongoing U.S. tax filing and reporting obligations?  Severiano Ortiz authors…

Role of the Trustee

January 5, 2023

Eric Huang co-authors Chapter 2, Role of the Trustee for IICLE’s “2023 Edition of Trust Administration. January 2023…


Preparing U.S. Tax and Information Returns: Form 8832, Entity Classification Election

December 1, 2022

A non-US company’s classification for US tax purposes is important for Foreign Account Tax Compliance Act (FATCA) compliance and US withholding tax reasons. Download.…


Did You Forget Your U.S. International Reporting Obligations?

November 18, 2022

Did You Forget Your U.S. International Reporting Obligations? written by Severiano Ortiz was published in the Portugal News on November 18, 2022. Download.      …

Why GST Tax is Relevant for Non-US Trusts

November 10, 2022

Non-US families establishing succession planning structures rarely think about the US generation-skipping transfer (GST) tax. Nevertheless, when a foreign trust becomes a US domestic trust so that distributions can be…