For families with assets, heirs or beneficiaries in both the United States and China, an estate plan must work under more than one legal and tax system. We design and maintain plans that do — from a first will or trust to holding structures for U.S. real estate and family businesses.
Scope of representation
- Wills, revocable and irrevocable trusts, powers of attorney and health care directives
- U.S. estate and gift tax planning for non-U.S. persons, including U.S. real estate
- Foreign and domestic trusts for U.S. beneficiaries
- Asset holding structures and funding of trusts
- Business succession and family governance
- Coordination of immigration, tax residency and family-member status
Family trusts and incapacity planning
We review family goals, existing documents, asset titles, beneficiary designations and incapacity concerns. Work may include a revocable trust, a will, powers of attorney and the steps needed to coordinate assets with the plan.
Cross-border ownership and Chinese succession
We map the U.S. issues that arise from citizenship, residence, domicile, property location and ownership, and coordinate with counsel abroad — including on Chinese succession matters — where appropriate. Changes in marriage, citizenship, residence, immigration plans or asset location are reasons to revisit a plan.
Why status matters
U.S. estate tax depends on domicile, which is different from income-tax residency. A non-U.S.-domiciled individual may face U.S. estate tax and filing obligations on U.S.-situated assets, subject to the rules and any treaty. Asset type, value and ownership structure all affect the result — and a signed trust does not automatically own assets until titles and beneficiary designations are coordinated.
How a matter proceeds
- Map the family and the assets. Citizenship, residency and domicile of each person; what is owned, where, and how.
- Design the plan. Documents and structures that fit both countries’ rules and the family’s goals.
- Sign, fund and review. Execute documents, retitle assets, and review when the family or the law changes.
Timing and fees
Timing depends on the notice, the agency or court, and the facts. Response dates stated in a notice are reviewed individually as soon as we receive it. Scope, fees and any deposit are discussed before we are engaged and confirmed in a written engagement letter.
Documents for an initial review
- Trusts, wills, amendments, powers of attorney and any court papers
- Family relationships and each person’s citizenship, residence and domicile background
- An asset list, titles, deeds and beneficiary designations
- Relevant tax filings and business ownership or succession documents
E-mail copies to info@attorneywu.com with the subject “Your name – short description”. Please do not send documents through the chat or the booking form.
Frequently asked questions: cross-border estate and trust planning
Do non-U.S. persons owe U.S. estate tax on U.S. real estate?
Yes. A nonresident alien (for estate-tax purposes, someone not domiciled in the U.S.) is subject to U.S. estate tax on U.S.-situs assets such as U.S. real estate and stock of U.S. companies, but the exemption is effectively only US$60,000 — far lower than for U.S. citizens and residents — and the executor generally needs to consider Form 706-NA when U.S.-situated assets exceed US$60,000 at death. Estate-tax status turns on domicile, which is different from income-tax residency. Ownership structures, certain trusts, treaties and insurance can change the result, and each has income-tax trade-offs. Attorney Cynthia Wu wrote on this topic in Los Angeles Lawyer (January 2026).
Should my family use a foreign trust or a U.S. trust for U.S. beneficiaries?
It depends on who funds the trust, where the assets are, and who the beneficiaries are. Foreign grantor trusts can be efficient during the grantor’s life, but rules such as IRC §§ 679 and 684, and the “throwback” tax on accumulated income, can create costs at death or when distributions reach U.S. beneficiaries. A domestic trust may simplify reporting. The right answer needs a review of the family’s facts in both countries.
Does a signed trust automatically own all of my assets?
No. Signing a trust document does not move every asset into it. Asset titles and beneficiary designations should be reviewed, and funding or coordination steps — such as retitling real estate or accounts — may be needed for the trust to work as intended.
General information only, not legal advice. Book a consultation for advice on your situation.
Insights on this topic
- U.S. Assets, Non-U.S. Families: Begin With Status and Ownership
- Estate Planning for Nonresident Aliens Who Own U.S. Real Estate: Federal Tax Issues
- NRA Grantor Trusts with U.S. Beneficiaries: Comparing Domestic and Foreign Structures
- Understanding the Grantor Trust Rules Under IRC § 679: Key Considerations for Foreign Trusts
- Foreign Grantor Trusts: Tax Implications for Grantors and Beneficiaries
- Tax Consequences of a Dying Grantor Repurchasing Highly Appreciated Assets from a Foreign Irrevocable Grantor Trust
