Navigating U.S. Tax Planning for Non-U.S. Individuals with Assets and Trusts

Dina Kapur Sanna, Carl Merino and Sarah Jacobson co-authored a 2026 update to the white paper, entitled "U.S. Tax Planning for Non-U.S. Persons, Assets and Trusts - An Introductory Outline." The piece serves as a general guide to the rules that apply in estate and tax planning for non-U.S. persons and trusts.

Click here to download the 2026 update to the white paper.