2025 Trust Planning and Drafting Considerations: Fiduciary Concerns, Income Tax, Trust Situs, Directed Trusts, and More

Mr. Heuer focuses his practice on international income and transfer tax matters. He assists high-net-worth individuals and families throughout the world with complex tax issues arising from their ties to the United States.  Mr. Heuer works with trust companies, financial advisors as well as foreign banks and lawyers on international strategies for investment within the United States and abroad. He also helps cross-border families with the preservation and transmission of their wealth. He routinely provides corporate and tax advice in a wide variety of global transactional matters. This includes inbound and outbound analysis, tax treaty examination and tax-efficient structures for multinational companies. Mr. Heuer also advises clients on cross-border mergers, acquisitions, dispositions, joint ventures, spin-offs and tax-free reorganizations. In addition, he provides counsel on the various tax reporting requirements of doing business with the United States. This includes tax compliance for foreigners with businesses and investments in the United States as well as Americans with offshore investments. Mr. Heuer drafts tax compliance memoranda and evaluates FATCA and CRS classifications and obligations. He also assists with expatriation and counsels noncompliant taxpayers through the various voluntary disclosure programs. Mr. Heuer is an adjunct professor in the LLM Tax Program at Northwestern Pritzker School of Law, where he teaches international estate planning.

With more than 30 years of experience, Mr. Lipoff specializes in the delivery of domestic and international private client services to enable high-net-worth individuals and families to maximize their new or generational wealth. He provides strategic advice to his clients and their closely held businesses in the areas of income tax planning and compliance, estate planning and administration services, as well as family structure consulting. Through many years in practice, he synthesized the work of various related professionals, and their firms integrate several planning strategies into solutions that maximize value. Mr. Lipoff is a frequent lecturer and author of articles published through professional forums on topics including domestic and international - estate planning and fiduciary income taxation including constructive attribution rules for foreign trusts, Forms 3520 & 3520-A, Graegin Loans, business succession, generation-skipping transfers, Chapter 14 and carried interest estate planning for private investment fund principals, preferred freeze partnerships, and private placement life insurance.

As General Counsel and Chief Fiduciary Officer, Mr. Weaver participates in the overall management of the firm on the Board of Managers and advises the firm on legal matters. He leads Willow Street’s Legal and Compliance team and works closely with the Client Strategy and Client Integration teams. Mr. Weaver is a resource for client families and their advisors and serves as a director and committee member for client private trust companies. He also serves as Chief Fiduciary Officer for Pathstone and Chair of the Willow Street Trust Company of Wyoming, LLC Trust Committee. Prior to joining Willow Street in 2018, Mr. Weaver was a private client attorney at Geittmann Larson Swift, LLP and its predecessors, where he focused on tax, business, and estate planning. He writes and speaks regularly on fiduciary and wealth transfer planning topics and has collaborated on Wyoming legislative enhancements, including providing testimony to the Wyoming legislature. Mr. Weaver was a founding Director of the Wyoming Trust Association and continues to serve on the WTA Legislative Committee. He holds the Trust & Estates Practitioner (TEP) designation from the Society of Trust & Estate Practitioners (STEP).