Tax Planning for Foreign Estates: Civil vs. Common Law Rules, Foreign Bequest and Estate Reporting, Wealth Transfers

Mr. Behrens is a Partner in the New York office, where he provides investment management and financial advisory services for high-net-worth individuals and international families. In particular, has significant experience working with U.S. citizens living abroad, nonresident aliens and mixed-nationality families. Well-informed on tax and compliance issues, Mr. Behrens brings significant cross-border tax and international estate planning expertise to his client relationships. Prior to joining Cerity Partners, he was a Partner, Wealth Advisor with Round Table Wealth Management. In this role, Mr. Behrens was responsible for managing clients and coordinating all aspects of the investment management and financial advisory services for his client relationships.

Mr. Santa is a Principal of The Wolf Group and oversees the firm’s international tax services in the areas of Offshore Voluntary Disclosure, US Exit Tax, foreign grantor and non-grantor trusts, nonresident alien taxation, international organization employee taxation, pre-immigration tax planning, and cryptocurrency. He assists individuals and businesses with highly specialized and complex tax issues related to offshore corporations, family businesses, trusts, and retirement plans. As a former attorney with the IRS Chief Counsel, Mr. Santa is well-positioned to guide clients on a range of reporting and disclosure issues. In addition, he speaks regularly at professional events sponsored by attorney and CPA groups in the US and abroad.

Ms. Skyberg has more than 14 years of public accounting experience providing services to a variety of clients. She specializes in international and domestic fiduciary, gift and estate taxation and provides corporate, partnership and individual taxation services. Ms. Skyberg assists with compliance, consulting and planning services for a variety of nonprofit organizations and private foundations.