Cross-Border Planning

Arnold & Porter’s cross-disciplinary team advises ultra-high-net-worth individuals, families, and family offices on the full spectrum of cross-border estate planning matters. Drawing on the deep knowledge of our Tax, Private Client Services, and Corporate & Finance lawyers, we help clients navigate the complex interplay of U.S. and foreign tax regimes.

We counsel clients with multinational assets, global mobility, and diverse residency or citizenship considerations, providing strategies that are both tax-efficient and aligned with long-term family goals. Our work includes advising U.S. citizens and long-term residents considering expatriation, individuals preparing for U.S. residency through pre-immigration planning, clients qualifying as Bona Fide Residents of Puerto Rico, and multinational families seeking sophisticated structures to preserve, protect, and transfer wealth across generations.

Our team also has extensive experience with foreign asset reporting obligations under U.S. law, including FATCA and FBAR compliance, and provides strategic guidance on the U.S. tax implications of foreign trusts, including grantor and non-grantor trust planning, reporting requirements, and distribution planning. By integrating these considerations into the broader estate plan, we help clients mitigate risk, avoid penalties, and achieve long-term tax efficiency.