The US Income Tax Implications of Itinerant Trustees and Beneficiaries

Arianne R. Plasencia focuses her practice on US & international tax and estate planning matters. She provides international and US income, gift, and estate tax planning for entities and high-net-worth individuals.

Arianne works closely with multijurisdictional families and advises on inbound investment planning. As part of this work, she counsels individuals investing in the United States, trustees of trusts with US beneficiaries, individuals moving to and from the United States, and families with members residing in multiple jurisdictions. Arianne also establishes family offices, private trust companies and charitable giving vehicles. To help clients achieve their charitable goals, she creates split-interest trusts and nonprofit entities.

Arianne regularly advises clients and speaks on US tax and US information reporting issues, including the Foreign Account Tax Compliance Act and the Corporate Transparency Act.

While in law school, Arianne served as the managing editor for the Georgetown Journal of Gender and the Law.