Sebastian Orozco advises high-net-worth individuals, families, and fiduciaries on sophisticated US and cross-border estate, gift, and income tax matters. His practice encompasses international estate planning, foreign and domestic trust planning, structuring US and foreign investments, wealth preservation, and U.S. tax compliance.
Sebastian has particular experience with preimmigration and expatriation planning. He counsels clients on trust classification and distribution issues, restructuring strategies involving gifts, grantor and nongrantor trusts, and cross-border holdings, and expatriation tax consequences. He also assists US beneficiaries and families with foreign trusts, foreign estates, reporting obligations, and the tax-efficient transfer of wealth across generations and borders.
Sebastian writes and speaks on cross-border private client planning, pre-immigration and expatriation. Prior to McDermott, he served as a judicial law clerk at the US Tax Court. He earned an LL.M. in Taxation with honors from Georgetown University.
