TRUSTS & ESTATES PLANNING FOR NON-RESIDENTS

At Dilendorf Law Firm, we help non-residents minimize U.S. estate tax liability and design creative, practical solutions for a wide range of clients.

We work with individuals, families and businesses worldwide on complex trust and estate matters and assist them with the accumulation, preservation, management and transfer of wealth.

ATTORNEYS' EXPERIENCE

Advised a foreign client on establishing an irrevocable trust structure to purchase and hold $12.5 million in Manhattan real estate for the benefit of the investor’s family members prior to U.S. tax residency

ATTORNEYS' EXPERIENCE

Represented as co-counsel a foreign investor in connection with setting-up a Delaware Dynasty Trust for asset protection purposes and for purchasing and holding investment real estate in New York

ATTORNEYS' EXPERIENCE

Represented a foreign client in restructuring of business holdings and contributing all interest in business to a Cayman Star trust

ATTORNEYS' EXPERIENCE

Assisted with restructuring and optimizing of client’s existing holdings in multiple trusts with $130M in assets, including real estate, fine art and collectibles

Real Estate Real Estate Tokenization Commercial Acquisitions Foreign Investment Commercial Leasing Real Estate Fund Formation Residential Transactions COVID-19 Tenants Qualified Opportunity Zones Financing 1031-Exchange Transactions Foreclosures Property Tax Lien Defense Short Sales

VC & Corporate Chapter 11 Proof of Claim Attorneys Money Transmitter License Solutions from US to Africa Crowdfunding VC Qualified Opportunity Funds General Counsel Services Tokenized Funds Due Diligence Fund Formation Venture Capital Transactions Private Placements Start-ups

International Private Client Trusts & Estates Planning Closely-Held Business Pre-Immigration Tax Planning International Tax Planning Luxury Assets EB-5 Green Cards Foreign Investments in U.S.

Asset Protection Domestic Self-Settled Trusts Dynasty Trusts Cook Islands Trusts LLCs, LLPs and Corporations Irrevocable Life Insurance Trusts Foreign Asset Protection Trusts Domestic Asset Protection Trusts Wyoming Asset Protection Trusts Nevada Domestic Asset Protection Trust Delaware Domestic Asset Protection Trust

Blockchain & Crypto Web 3.0 & Metaverse Transactions Money Transmitter Licensing DeFi STO Launch ATS Platforms Reg. A+ STO Reg. CF STO Tokenized Funds Crypto Tax Planning & Compliance NFT Launch DAO Formation & Governance Cryptocurrency Whistleblower Attorneys Recovery of Stolen Digital Assets SEC Subpoenas Voyager’s Bankruptcy/ Creditors’ Protection Celsius Bankruptcy/ Creditors’ Protection

Blockchain Litigation Partnership Disputes Service Provider Disputes Enforcement Action Defense Investor Representation / ICO Fraud

Intellectual Property Trademarks Copyright IP Agreements IP Due Diligence Patents

Business Counsel Business Planning & Formations General Counsel Contracts Acqusitions International Foreign Investments in U.S.

Estate Planning Dynasty Trusts Wills and Estates Domestic Self-Settled Trusts Living Trusts Irrevocable Trusts Estate & Gift Tax Planning Cryptocurrency Estate Planning Business Succession Planning Health Care Proxies Powers of Attorney Medicaid Planning

Tax Planning Estate & Gift Tax Planning Tax Structuring and Due Diligence Tax Levies & Liens IRS Offers in Compromise Tax Appeal and Tax Settlements Tax Planning for Business and Startups

Customs & International Trade Imports Tariff Classification Customs Valuation Country of Origin Determination and Marking CPTAT/Supply Chain Security Admissibility Requirements FDA, CPSC, DOT, USDA and Others Currency Seizures Copyright and Trademark Custom Audits

Business Litigation Contract Disputes Partnership Disputes Whistleblower Actions Employment Litigation COVID-19 Related Litigation Intellectual Property Disputes (Infringements)Mediation New York Arbitration Lawyers Business Litigation Attorneys in NY Airbnb Arbitration

Developing Strategies to Minimize Estate Tax Liability

Drawing on our deep familiarity with U.S. tax laws, applicable tax treaties and cutting-edge planning strategies, our attorneys give careful attention to each client’s circumstances and objectives to protect their U.S. investments.

We work tirelessly to provide our clients unparalleled estate planning services, including by:

Conducting a comprehensive analysis of family assets, general market and legal conditions, and the client’s unique requirements
Helping clients obtain financing for their U.S. purchases to minimize the net worth subject to the estate tax
Establishing tax-efficient holding structures that offer clients the greatest control at the least tax cost
Designing domestic and offshore trusts to shift future growth in net worth out of an individual’s U.S. estate
Developing tax-free gifting strategies for U.S. property to take advantage of the annual U.S. gift tax exclusion

The U.S. estate tax is imposed on the value of nonresidents’ U.S.-situs property at the time of death. The first $60,000 in value is exempt. Above that amount, the tax applies at rates of up to 40%. Because of the low exemption amount and high tax rates, careful planning is critical for the protection of nonresidents’ U.S. holdings.

Helping Clients at Every Stage of the Planning Process

After a plan is in place, we continue to work closely with our clients to ensure that the plan is implemented properly, and that future changes in the law or circumstances are fully addressed. We do this by:

Regularly reviewing our clients’ estate plans to make sure they continue to serve our clients’ interests and goals
Advising clients of the legal and tax consequences of the proposed transactions
Helping clients and their families with the administration and management of trusts and estates
Offering pre-immigration tax planning for nonresidents desiring to establish residency in the United States

Resources:

For a consultation about trusts & estate planning solutions for non-resident aliens

contact Dilendorf Law Firm by email or call us at 212.457.9797