Estate Planning Issues for Foreign Investors in U.S. Real Estate and Businesses: Tax Treaties, Corporate Structures

Mr. Diosdi is an experienced trial lawyer who regularly defends individuals and corporations in matters involving tax controversies and government regulatory enforcement. He also has vast experience assisting clients who find themselves with unreported or undeclared bank accounts outside the U.S. Mr. Diosdi is acknowledged as one of the nation’s leading experts in contesting penalties associated with failing to file FBARs. In addition to representing clients in tax controversy matters, he advises clients on U.S. international tax matters, including tax planning with respect to their structures and transactions. In particular, Mr. Diosdi has experience advising on issues relating to tax treaties, pre-immigration planning for foreigners moving to the U.S., expatriation planning, tax planning for foreign companies doing business in the U.S., and subpart F income minimization. More recently, he has focused on helping clients navigate U.S. tax reform, including the regimes for Global Intangible Low-Taxed Income and Foreign-Derived Intangible Income, and the new limitations on foreign tax credits.

Mr. Gastélum is a partner at MEG International Counsel, PC, and until recently, the principal of an independent Registered Investment Adviser (RIA), exclusively dedicated to international estate, business, and financial planning. He is a law graduate of the Universidad de Monterrey, in Monterrey, Nuevo Leon, Mexico. Mr. Gastélum obtained his master's degree in Comparative Law and Business Planning from the University of San Diego School of Law, as well as his Chartered Life Underwriter designation from the American College of Financial Services.