The US federal estate tax applies to the worldwide assets of US citizens and domiciliaries, and to the US-situs assets of non-resident aliens, at a top rate of 40% above the exemption.
For families with US connections the exposure is real. We work with business owners, founders, family offices and high-net-worth families on transferring wealth efficiently across generations, bringing the US estate and gift position together with the India, UAE and other jurisdiction positions into one plan.
Planning and Structures
Estate, Gift & Generation-Skipping Transfer (GST) Tax Planning
How wealth is transferred can significantly influence long-term tax outcomes. We look at the estate, gift and GST position together, covering lifetime gifting, exemption use, and ownership models that move wealth to the next generation in a way that supports the wider plan rather than one gift at a time.
Cross-Border Succession Strategies
Where assets, businesses and beneficiaries span multiple jurisdictions, succession planning requires careful coordination. We help develop succession strategies that align ownership continuity, family objectives and international tax considerations while addressing the interaction of different legal and tax systems.
Family Trusts, Foundations & Wealth Holding Structures
Trusts, foundations and family holding structures can play an important role in wealth preservation and succession planning. We advise on evaluating appropriate ownership structures by considering governance, flexibility, tax implications and long-term family objectives across jurisdictions.
US-Situs Asset Planning for Non-US Persons
Ownership of US real estate, securities and other US-situs assets may create significant estate tax exposure for non-US persons, and the allowance available to them is small. For international investors and Indian-origin families, we advise on ownership models that balance the investment objective, succession, and the income tax and FIRPTA consequences, so the answer works overall rather than for one tax alone.
How We Work
We help families build ownership structures that continue to work as assets grow, jurisdictions change and wealth passes across generations. Engagements are partner-led, with the estate, gift and income tax angles taken together rather than separately, and any reporting kept consistent with the structure and coordinated with your return preparers.