When parents want to nominate guardians who live outside the United States, the estate plan must address more than the guardian designation itself.

Our planning may include:

• Nominating primary and alternate guardians

• Addressing the parents’ preference that the children relocate internationally

• Naming temporary U.S.-based caregivers who can act until the intended guardian arrives

• Authorizing temporary caregivers to make medical, educational, and day-to-day decisions

• Providing practical instructions concerning passports, travel, schools, healthcare, and the transfer of care

• Creating trusts to support the children and fund their care in another country

• Coordinating the roles of the guardian and the trustee

• Preserving a written explanation of why the nominated guardian is the parents’ preferred choice

• Identifying the need for immigration, nationality, custody, or foreign-law advice

A guardian nomination communicates the parents’ wishes, but the appropriate court ultimately determines guardianship based on the children’s best interests. When an international relocation is contemplated, advance coordination can make the parents’ intentions clearer and reduce practical obstacles during a family crisis.

A U.S. revocable living trust may provide continuity during incapacity, simplify the administration of U.S. assets, and avoid or reduce the need for U.S. probate.

Trust planning may include:

• A U.S. revocable living trust

• Accompanying pour-over wills

• Planning for incapacity and asset management

• Coordination with beneficiary designations and ownership of U.S. assets

• Provisions addressing beneficiaries or fiduciaries living abroad

• Appointment of a U.S.-based trustee or co-trustee when appropriate

• Flexibility to limit or modify trustee powers when required for U.S. tax or administrative purposes

U.S. citizens and other individuals living overseas may continue to have substantial connections to U.S. law. We may assist with:

• Reviewing an existing U.S. estate plan before or after an international move

• Planning for U.S. real estate, financial accounts, retirement benefits, and business interests

• Addressing U.S.-based agents, executors, and trustees

• Coordinating U.S. documents with the client’s country of residence

• Identifying planning issues involving beneficiaries who live in different countries

• Evaluating whether separate wills may be appropriate for assets located in different jurisdictions

When a surviving spouse is not a U.S. citizen, the unlimited federal estate tax marital deduction may not be available in the same manner as it is for a U.S.-citizen spouse. When appropriate, we may advise on and prepare a qualified domestic trust, or QDOT, to:

• Hold assets for the benefit of a surviving non-citizen spouse

• Provide financial support for the surviving spouse

• Defer U.S. estate taxation in accordance with federal law

• Preserve remaining assets for children or other beneficiaries

• Satisfy applicable U.S. trustee and administrative requirements

Documents prepared in different countries must be coordinated carefully. A will signed in one jurisdiction may unintentionally revoke, override, or conflict with a will or trust prepared elsewhere. We may:

• Coordinate with foreign counsel retained by the client

• Help define which documents are intended to govern assets in each jurisdiction

• Align beneficiary and fiduciary provisions

• Assist in coordinating U.S. trusts with foreign situs wills

• Share relevant documents and information among the client’s advisors

• Identify issues that require advice in another jurisdiction

The residence and citizenship of trustees, executors, guardians, and financial agents can create legal, tax, banking, and administrative complications. We help clients consider:

• Whether a foreign individual can serve effectively in the intended role

• Whether a U.S.-based co-trustee, executor, agent, or temporary guardian should also be appointed

• How decisions will be made across countries and time zones

• Whether an appointment could affect the U.S. tax classification of a trust

• How fiduciaries will access U.S. property and financial accounts

• How funds will be managed and distributed for beneficiaries living abroad

When appropriate, we may establish an irrevocable life insurance trust, or ILIT, to own U.S. life insurance, provide liquidity for U.S. estate taxes and expenses, and support family members located in the United States or abroad.

Coordination With Foreign Legal and Tax Advisors
We provide U.S. estate planning advice and identify areas in which foreign advice is necessary. When possible, we refer clients to foreign counsel or coordinate with professionals selected by the client. Coordination may involve:

• Foreign estate, inheritance, gift, income, or wealth taxes

• Foreign probate and succession laws

• Forced-heirship requirements

• Recognition and taxation of U.S. trusts

• Immigration, nationality, or international relocation issues

• Foreign ownership and transfer of property

• Reporting and disclosure requirements

We provide U.S. estate planning advice and identify areas in which foreign advice is necessary. When possible, we refer clients to foreign counsel or coordinate with professionals selected by the client. Coordination may involve:

• Foreign estate, inheritance, gift, income, or wealth taxes

• Foreign probate and succession laws

• Forced-heirship requirements

• Recognition and taxation of U.S. trusts

• Immigration, nationality, or international relocation issues

• Foreign ownership and transfer of property

• Reporting and disclosure requirements