In the News

3/2022

Foreign Trusts from a U.S. Perspective

  • picture of Severiano E. Ortiz
    Severiano E. Ortiz

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 identifying foreign versus domestic trust structures. This lecture outlines a roadmap from which to analyze trust deeds and discusses some of the key nuances in the grantor trust rules that cause the practitioner to reexamine the trust based on direct/indirect transfers to the trust or changes in the income tax residency of the trust parties. The lecture is scheduled for Monday, March 25, 2022. Register Today.

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