{Webinar Recording} Plan and Protect: US Considerations for Foreign Trusts

Our 24 June 2020 webinar covered the key issues facing trusts investing into the US and those with US grantors, transferors or beneficiaries. We have increasingly seen the need to consider US tax policy as trusts make their way through generations and are unintentionally brought into the US tax remit. In the last couple of years, we have also seen an aggressive campaign by the IRS to bring foreign trusts with US filing obligations into compliance. Our key topics included:

  • Enforcement update for US grantors and beneficiaries of foreign trusts
  • Overview of reporting obligations for ‘owners’ and ‘responsible parties’
  • Maximizing the benefit of US withholding
  • Passive Foreign Investment Company (“PFIC”) regime affecting trust structures
  • Foreign beneficiaries studying in the US


  •   Kenneth Bransom, Zurich and London
  •   Jeffrey McCann, Detroit
  •   Linus Ostberg, London

To watch the webinar recording please complete the form.