Trusts & Pensions

Foreign trusts and foreign pensions create some of the most intricate reporting and tax challenges in the U.S. system. This is especially the case when there are multiple tax jurisdictions to consider.

Whether you are the settlor or beneficiary of a trust or the owner of a pension, income and capital gains tax and reporting need to be considered and sometimes complex rules navigated. Our experienced team can help guide you through and ensure you have the knowledge you need.

Who This Service is For

Our compliance service is designed for U.S. citizens who live permanently or long‑term outside the United States, including:

• U.S. persons with foreign pensions, pre- and post-retirement

• Grantors and beneficiaries of foreign trusts

• High‑net‑worth families with multijurisdictional assets planning for wealth preservation

• Individuals needing cleanup or voluntary disclosure for late, incorrect, or missing Forms 3520, 3520‑A, or other foreign pension reporting

• Advisors (CPAs, attorneys, wealth managers) seeking specialized support for clients with foreign trust or pension exposure

• U.S. owners of foreign investment structures that may be trusts in substance, even if not labeled as such abroad

Whether you’re receiving distributions, managing a trust, inheriting a foreign structure, or holding retirement assets accumulated abroad, we deliver tailored strategies that align with your unique circumstances.

What We Offer

Our compliance and consulting services include:

• Foreign trust and pension reporting & tax compliance

• Identification and reporting of PFIC holdings inside foreign trusts or pensions

• Tax treaty positioning

• Grantor vs. non‑grantor trust analysis

• Beneficiary distribution planning to optimize the timing and character of trust distributions.

• Assistance with late or incorrect filings, penalty mitigation strategies, and IRS representation.

• Support for families with multijurisdictional assets, trustees, and beneficiaries.

Clients choose us for our deep technical expertise, hands‑on approach, and ability to translate complex rules into practical guidance. We work closely with families, fiduciaries, and advisors to ensure full compliance while optimizing tax outcomes. With our focused cross‑border experience, you gain a trusted partner who brings order, confidence, and strategic insight.