Case Studies

What are the benefits of owning no assets? Managing warranty risk.

Same fact pattern above but Allen has recently negotiated and sold one of his operating companies.  As part of this deal he was asked to provide personal guarantees with respect to certain warranties that formed...

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What is the benefit of having an offshore trust as the ultimate owner of a family group?

Consider the same fact pattern, but consider a scenario where the interest in the family limited liability company is owned by an offshore trust, like a Cayman Islands Trust, a Guernsey Trust, or a Cook...

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What are the asset protection benefits of each business operating in separate entities?

Allen is an entrepreneur.  He has a number of successful operating businesses in the U.S. and has amassed enough capital to buy low risk income producing assets like real estate and stock in public companies....

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Can a foreign estate be re-domiciled in the U.S?

The Gates family are a London based family.  They made their original wealth from a manufacturing business in Newcastle, which they sold 40 years ago.  Today all of their capital is managed directly or indirectly...

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When an Indian resident dies with a U.S. beneficiary of his estate what are the risks?

The Singh Family own a consortium of established businesses in India and substantial capital assets in the U.K., Dubai and Singapore.  The majority of the non business assets are owned through a discretionary family trust...

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When a U.S. person is a beneficiary of an Australian estate what are the risks?

The Ballantyne Family have an established business in Melbourne, Australia and a family office from which they execute on investments within Australia and Asia.  All business and investment matters have always run by the patriarch...

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How are Restricted Stock taxed if they are subject to a 83(b) election?

Consider the same fact pattern again but rather than receiving options Miranda was awarded restricted stock.  Miranda engaged a tax expert at the time of being awarded her stock and made a 83(b) election with...

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How are you taxed if ISOs or NQSOs are subject to accelerated vesting?

Consider the same fact pattern as above but shortly after Miranda has moved to the U.S. she is notified that her employer is being acquired and that all of her awards are going to be...

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Which country/ies have the right to tax your employee stock options?

Miranda is a Managing Director and country head of a U.S. multinational financial institution.  She has been based in Singapore for the last 10 years.  She has recently been appointed to the C Suite and...

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LLC, Utilization of Depreciation and Losses.

The Smith family are an Australian based family office.  They are currently looking to invest in the U.S. real estate hedge fund based in Atlanta which requires a 5 year commitment.  The hedge fund is...

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