The Private Clients Group advises individuals who are not U.S. citizens (or who have spouses or other beneficiaries who are not U.S. citizens) with respect to the U.S. transfer tax laws and tax treaties. The estate plans developed for such clients are designed to minimize U.S. transfer taxes, and often include trusts containing sophisticated provisions which permit the trustees to move the trusts from one jurisdiction to another depending on the needs and wishes of the settlors and beneficiaries.

Lawyers in the Group are frequently called upon to administer estates of U.S. citizens and residents with non-U.S. assets, estates of non-resident aliens with U.S. assets, U.S. trusts with non-U.S. beneficiaries and non-U.S. trusts with U.S. beneficiaries. The Private Clients Group also assists clients with the complex tax problems that may be encountered prior to immigrating to, or expatriating from the U.S. In the course of such representation, the Group has developed a network of attorneys, bankers, and other contacts in the countries where our clients reside, work and invest their assets. In addition, our lawyers assist foreign charities on the creation and operation of U.S. "friends of" organizations intended to support such charities.