Overview
Dina, Chair of the International Estate Planning practice, has nearly 30 years of experience on advising global families on wealth management structures that span multiple jurisdictions. Her practice involves advising high net worth clients and fiduciaries on the administration of complex foreign estate and trust asset holding structures, including rules applicable to income taxation of foreign trusts with U.S. beneficiaries and the corporate anti-deferral regimes relevant to U.S. shareholders of foreign companies. Dina regularly advises on pre-immigration and expatriation tax planning, and U.S. income and transfer tax rules affecting non-U.S. taxpayers with U.S. income and/or assets, including U.S. real estate, as well as U.S. taxpayers with foreign income or assets. She also advises on compliance and reporting for clients with overseas interests in foreign accounts, corporations, and trusts.
Dina is widely recognized as a leading practitioner in international estate planning by Chambers High Net Worth, Chambers Global, Private Client Global Elite, and The International Who's Who of Private Client Lawyers. Clients and peers commend her deep technical knowledge and her ability to navigate cross-border planning with clarity and precision.
Her experience and judgment make her particularly well-suited to advise clients with complex U.S. and U.K. connections and diverse global assets, ensuring coordinated, practical, and discreet solutions across jurisdictions.
Education and Credentials
Education
- New York University School of Law, LL.M., in Taxation
- The George Washington University Law School, J.D., with Honors, Order of the Coif
- Lehigh University, B.A., magna cum laude, Omicron Delta Epsilon, the International Economic Honorary Society
Admissions
- State of New York
Affiliations
- American Bar Association, Section of Real Property, Trust and Estate Law, Income and Transfer Tax Planning Group, International Tax Planning Committee
- American College of Trust and Estate Counsel (ACTEC), Fellow; International Estate Planning Committee
- International Academy of Estate and Trust Law, Academician
- New York State Bar Association, Trusts & Estates Law Section, International Estate Planning Committee
- Society of Trust and Estate Practitioners (STEP)
Recognition and Community
No aspect of this advertisement has been approved by the highest court of any state. Prior results do not guarantee a similar outcome. See Awards Methodology.
Recognitions
Named to Law.com’s 2025 Private Client Global Elite Directory, in the Excellence category, 2025
Chosen for inclusion in Chambers HNW Guide (Chambers & Partners) of recognized practitioners for Private Wealth Nationwide, 2017-2025; USA Eastern Region, 2016, 2020-2023; New York, 2016-2025
Named a Who's Who Legal as a WWL: Thought Leaders Global Elite 2024 and for Thought Leaders USA, 2024
Selected to the list of Private Client Global Elite by Legal Week (ALM Media Properties, LLC), 2017-2024
Chosen for inclusion in Who's Who Legal (Law Business Research Ltd), Private Clients, 2018
Chosen for inclusion in The Best Lawyers in America (Woodward/White, Inc.), Trusts and Estates, 2007-2026
Chosen for inclusion in the Chambers Global (Chambers & Partners) for Global-wide International Private Client, 2015-2016, 2020
Chosen for inclusion in the Chambers USA Legal Directory (Chambers & Partners) of recognized practitioners for wealth management in Connecticut, 2011-2016
Chosen for inclusion in The International Who's Who of Private Client Lawyers (Law Business Research Ltd), 2013-2015
Selected to the list of New York Super Lawyers®, Estate Planning & Probate 2009-2012
News & Insights
Thought Leadership
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U.S. Tax Planning for Non-U.S. Persons, Assets and Trusts - An Introductory Outline, September 18, 2024 -
Are You Required to Participate in Bureau of Economic Analysis' Benchmark Survey?, May 1, 2023 -
Pre-Residency Planning for Your Client's Trust, October 22, 2021 -
IRS Provides Limited Relief to Cross-Border Taxpayers Stranded by COVID-19, April 28, 2020 -
IRS Significantly Extends Filing, Payment and Other Deadlines Due to COVID-19, April 10, 2020
News
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Day Pitney's Chambers High Net Worth Recognition Climbs to 22 Attorneys in 2025 Edition, July 24, 2025 -
Dina Kapur Sanna Honored in Law.com's 2025 Private Client Global Elite Directory, January 28, 2025 -
Dina Kapur Sanna Named a Who's Who Legal: Thought Leaders Global Elite 2024 and Thought Leaders USA 2024 for Private Client, September 10, 2024 -
Chambers High Net Worth Recognizes 18 Day Pitney Attorneys for Private Wealth Law, July 18, 2024 -
Day Pitney Secures Solutions for International Americans Award at the Family Wealth Report Awards 2024, May 6, 2024
In The Media
Publications
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U.S. Federal Estate, Gifts and GST Taxation of Nonresident Aliens, The Chamber's International Tax Journal, December 3, 2020 -
Warren Whitaker and Dina Kapur Sanna Co-author Chapter of ABA Guide to International Estate Planning, December 10, 2013
Media Mentions
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Successfully Serving Families of Wealth for Generations, Acclaim Magazine, May 2024 -
Sanna and Whitaker Named to Legal Week's Private Client Global Elite for 2021, Legal Week, February 5, 2021 -
Conn. Law Firms Appoint Leaders, Announce New Hirings, The Connecticut Law Tribune, April 14, 2016
Speaking Engagements
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International Private Client Department Cochairing and Speaking at 20th Annual International Estate Planning Institute, March 21, 2025 -
Dina Kapur Sanna Serving as Panelist at IBA Private Client Tax Conference, March 4, 2025 -
What are the implications of the UK non-dom regime changes for US persons?, Transatlantic Wealth & Estate Planning: New York 2024, November 20, 2024 -
"Tax and Non-Tax Considerations when Domesticating an Offshore Trust", STEP Wyoming, September 21, 2024 -
"Estate planning and administration for the Cross-Border client with ties to the United States and Israel", STEP NY, June 25, 2024 -
"Musical Chairs & the Family Cottage: What Happens When the Music Stops & There's Not Enough Room at the Inn?", The American College of Trust and Estate Counsel (ACTEC), June 24, 2024 -
New York Partner, Dina Kapur Sanna Co-Chair of International Trusts & Estates Webinar Using Trusts and Alternative Vehicles for Inbound Investments, April 4, 2024 -
Using Foreign Partnerships to Hold U.S. Situs Assets, Interplay with 663(b) and FAI Planning, 19th Annual International Estate Planning Institute, March 14, 2024 -
"The Nitty-Gritty of Foreign Trust Taxation – Diving Into the Complex U.S. Tax Rules Associated With Foreign Trusts", Heckerling Institute on Estate Planning, January 11, 2024 -
"Transatlantic Wealth & Estate Planning Conference," Informa Connect, September 13, 2023 -
"18th Annual International Estate Planning Institute," New York State Bar Association and STEP NY, March 30, 2023 -
"Managing a Global Family: Cross Border Considerations and Other Key Trends," Family Office Leadership Program, Citi Private Bank, June 7, 2022 -
"17th International Estate Planning Institute," International Section, Trusts & Estates Law Section, New York State Bar Association and STEP-NY, April 1, 2022 -
"Tricks and Tips on Navigating the Choppy Waters of International Estate/Succession Administration" The American College of Trust and Estate Counsel, March 12, 2022 -
"From Take Off to Touch Down – A Comprehensive Look at Inbound Investments into U.S. Markets," Heckerling Institute on Estate Planning, January 12, 2023 -
"Planning Tips and Pitfalls for International Estate Planners," Florida Fellow Institute, American College of Trust and Estate Counsel, September 23, 2021 -
Private Client TransTrusts Bermuda: Impact of Regulation, Economic Substance, Beneficial Owner Registrations, FATCA, CRS Across Jurisdictions, June 4, 2021 -
"Little-Known Wrinkles in Foreign Trusts – Skills to Avoid Pitfalls in Practice," 16th Annual International Estate Planning Institute: Part 2, March 18, 2021 -
Dina Kapur Sanna Co-Chairs 16th Annual International Estate Planning Institute: Part 2, March 18, 2021 -
Inbound Planning: Trust and Estate Planning 2020, December 10, 2020 -
Planning Tips and Pitfalls for International Estate Planners, December 8, 2020 -
Where Should I Locate My Structures?, September 3, 2020 -
Nonresident Investment in U.S. Real Estate: Tax Traps to Avoid, March 20, 2020 -
International Trust and Estate Planning 2019, November 14, 2019 -
Cambridge International Wealth Advisors Forum 2.0, May 17, 2019 -
International Estate & Tax Planning 2019, May 6, 2019 -
Nuts and Bolts of Domesticating Foreign Trust Structures, March 14, 2019 -
15th Annual International Estate Planning Institute, March 14-15, 2019 -
Lose the Fear of the Foreign – Practical Planning Strategies, January 16, 2019 -
International Trust and Estate Planning 2018, November 2, 2018 -
8th Annual BTG Pactual Wealth Management Future Leaders Program, October 11, 2018 -
New Ethical Standards in Tax Planning: What is Acceptable Going Forward?, September 6, 2018 -
Suitable Investment Structures for International Clients, October 17, 2018 -
Structuring Foreign Investments in U.S. Real Estate After the Tax Cuts and Jobs Act, June 4, 2018 -
14th Annual International Estate Planning Institute, March 22-23, 2018 -
Foreign Trusts Redux: Latent Opportunities and Patent Pitfalls, 14th Annual International Estate Planning Institute, March 22, 2018 -
2017 Delaware Trust Conference, October 24, 2017 -
Recent Developments in International Estate Planning: The U.S. Begins to Embrace Transparency, October 18, 2017 -
"International Recent Developments," Heckerling Institute on Estate Planning, September 21, 2017 -
Dina Kapur Sanna and Carl A. Merino Speak at International Wealth Advisors Forum, June 15, 2017 -
Living in a Glass World: A Global Transparency Outline for Wealth Advisors, May 25, 2017 -
Complex Issues in Foreign Trusts, 13th Annual International Estate Planning Institute, March 23, 2017 -
13th Annual International Estate Planning Institute, March 23, 2017 -
American Law Institute CLE International Trusts and Estate Planning 2016, October 27, 2016 -
Inbound Planning with Foreign Trusts (Including Planning for Underlying Foreign Companies), ALI-CLE International Trust and Estate Planning, San Francisco, California, October 20, 2014 -
Current Tax Topics: Foreign Trusts: Dealing with UNI, Grantor v Non-Grantor GST, New York State Bar Association's 9th Annual International Estate Planning Institute, March 15, 2013 -
Foreign Account Tax Compliance Act (FACTA), Primer for U.S. Individual Taxpayers with Foreign Assets and Foreign Financial Institutions, West LegalEdcenter, June 12, 2012 -
Tax Residency - Who is a Tax Resident in Your Jurisdiction, International Wealth Advisors Future Leaders Forum, June 3, 2015 -
Cross-Border Investment in Financial Assets: Structuring and Compliance Considerations, American Bar Association's Estate Planning and Real Property Spring Symposia CLE Meeting, April 30, 2015 -
Foreign Investment in U.S. Real Property, 11th Annual International Estate Planning Institute, March 12, 2015 -
Foreign Trusts: How to Deal with UNI, 11th Annual International Estate Planning Institute , March 12, 2015 -
The Future of Private Wealth Planning - More Than Just Compliance, International Bar Association, London, England, March 3, 2015 -
Moderator, "Transparency & Disclosure" and "Matrimonial & Succession Regimes: Advising the Multinational Couple on their Estate Plan," International Wealth Advisors: the Future Leaders Forum, Surrey, United Kingdom, June 4-6, 2014, June 4, 2014 -
PFIC Considerations For Foreign Investors with U.S. Beneficiaries , STEP Boston, October 3, 2013 -
Changing Attitudes to Disclosure, International Wealth Advisors: The Future Leaders Forum, Frankfurt, Germany, June 5, 2013 -
Perceptions of Assertive Women, Tri-State Diversity Council Symposium, Women Leaders as Architects of Change, March 7, 2013 -
Delaware Trust Conference, Delaware Bankers Association, October 2, 2012 -
When a Marriage Goes Global , ABA Section of Real Property, Trust & Estate Law, May 4, 2012 -
Planning Considerations for the NRA and the US Expat, ABA Real Property Trust & Estate Law CLE Seminar, April 3, 2012 -
U.S. Tax Planning for Non-U.S. Persons with U.S. Income and Assets, September, 2011 -
United States/India Cross Border Planning, 4th Annual STEP Pacific Rim Conference in Santa Monica, CA, May 12, 2011 -
Advanced Planning for United States Beneficiaries of Foreign Trusts , 4th Annual STEP Pacific Rim Conference in Santa Monica, CA, May 12, 2011 -
Swiss Trustees and Protectors: Global Strategies from Offshore to Onshore, STEP Suisse Romande Annual Conference, May 10, 2010 -
Spotting Issues When People Move Across Borders, ABA Section of International Law 2010 Spring Meeting: Fundamentals of International Practice, April 13, 2010 -
Sixth Annual International Estate Planning Institute, New York State Bar Association, March 18, 2010