Insights

Dina Kapur Sanna spoke at the ALI CLE International Trust and Estate Planning program, which was held in San Francisco on October 20 and 21. She was part of the session on "Inbound Planning with Foreign Trusts (Including Planning for Underlying Foreign Companies)" and she covered U.S. taxation of foreign trusts; trusts with non- U.S. grantors and their U.S. beneficiaries; comparison of tax treatment of U.S. and foreign trusts; effect of changing residence of trusts, grantors, beneficiaries, and trustees; and change of situs through holding companies.