Private trust companies play an increasingly important role in the wealth structures of many ultra-wealthy families, offering a high degree of control and flexibility in the administration of a family’s trusts and the management of trust assets. Featuring chapters written by leading practitioners from firms including Appleby, McDermott, Will & Emery and Squire Patton Boggs, this edition fully explores the legal, regulatory and practical dimensions of forming and operating a private trust company.

The relevant law in prime jurisdictions including Bermuda, the Cayman Islands, Hong Kong, Jersey and key US states is thoroughly examined. In addition, content shines a light on organisational and operational issues such as designing a private trust company’s ownership structure, implementing proper internal controls, outsourcing services and working with professional advisers. Important matters like coordinating with the family office, communicating with family, protecting privacy and handling disputes involving private trust companies are also tackled.

New chapters in this edition cover:

Guernsey;
Switzerland; and
sanctions
Key topics featured include:

recent regulatory developments in the Cayman Islands;
tax law changes in Hong Kong;
legislative developments in Wyoming and other US states;
recent cases relevant to private trust companies;
discovery disputes involving private trust companies; and
recent developments concerning beneficial ownership disclosure requirements in the United States and Europe.
This handbook is a comprehensive resource for lawyers, accountants, family office executives and others who advise families on private trust companies.

Fraser Allister
Managing associate, Bedell Cristin
[email protected]
https://www.linkedin.com/in/fraserallister/

Fraser Allister specialises in the creation of offshore wealth planning structures. He is qualified in BVI and the Cayman Islands. He advises trust companies, family offices, high-networth and ultra-high-net-worth individuals and families. He also works with onshore law firms and their clients in designing and operating wealth planning structures.
Fraser’s practice involves trusts (including STAR trusts and VISTA trusts), foundations, trust companies (including private trust companies), companies and other vehicles. He prepares complex and straightforward wills and helps guide clients through the probate and administration of estates process in BVI and the Cayman Islands. He also advises on offshore regulations as they apply to international private clients, including anti-money laundering, beneficial ownership registers, CRS/FATCA and economic substance.
Before moving offshore Fraser was a solicitor and chartered tax adviser in the United Kingdom, advising high-net-worth individuals and families on tax and succession planning.

Christopher W Boyett
Partner, Holland & Knight
[email protected]
https://www.linkedin.com/in/christopher-boyett-7a903015/

Christopher W Boyett co-chairs Holland & Knight’s national private wealth practice. Christopher advises domestic and international wealthy families throughout Florida on sophisticated estate planning strategies and options and counsels family businesses on succession planning and tax planning. Additionally, he advises both institutional and individual clients on estate and trust administration issues.
He is an adjunct professor at the University of Miami School of Law in the graduate programme in taxation.

John M Bunge
Partner, Holland & Knight (formerly with Waller Lansden Dortch & Davis)
[email protected]
https://www.linkedin.com/in/john-bunge-90984112/

John M Bunge assists entrepreneurs, executives, investors and other high-net-worth individuals with estate planning strategies. John’s wealth preservation experience includes gift, estate and generation-skipping transfer tax planning and the use of irrevocable trusts – including grantor-type trusts, sales to trusts, charitable interest trusts and grantor-retained annuity trusts. Additionally, he helps clients minimise income taxes through individual, partnership and corporate tax planning. He also provides counsel to tax-exempt organisations, including private foundations and supporting organisations.
Prior to joining Waller and Holland & Knight, John gained experience as an associate with a tax boutique firm in Charlotte, North Carolina. He has a BS summa cum laude from the University of Kentucky, an LLM from the University of Florida Levin College of Law and a JD magna cum laude from the University of Alabama Law School.

Steven M Burke
Director, McLane Middleton
[email protected]
https://www.linkedin.com/in/steve-burke-76a4ab23/

Steven M Burke is a director at McLane Middleton, where he has been a member of its tax, trusts and estates and corporate departments for over 25 years. Using his expertise as a licensed CPA as well as an attorney, Steve advises high-net-worth individuals, families and fiduciaries on estate and income tax planning and administration, and wealth preservation strategies. Steve also serves as trustee of many significant family trusts, working closely with beneficiaries, family offices and advisers regarding fiduciary, legal, tax and trust administration issues. He is admitted to practise in New Hampshire and Massachusetts.

Joanna Caen
Counsel, Carey Olsen (Guernsey) LLP
[email protected]
https://www.linkedin.com/in/joanna-caen-161375b/

Joanna Caen is a counsel in Carey Olsen’s trusts and private wealth team in Guernsey. Joanna has spent her whole career assisting families, individuals, trustees and other professionals serving high- and ultra-high-networth families with asset planning, philanthropy, family company structures, dispute resolution and, increasingly, mental capacity issues. She worked in New Zealand and Hong Kong before joining Carey Olsen’s team in Guernsey. Joanna qualified in New Zealand in 2007 and Hong Kong in 2016.
Immediately prior to working for Carey Olsen, Joanna was managing director of Praxis’s Hong Kong office, responsible for providing trust and corporate services to clients throughout Asia and beyond. Before that, she was a partner with Herbert Smith Freehills, leading the private wealth team in China.

Patrick O Collins
Director, McLane Middleton
[email protected]
https://www.linkedin.com/in/patrick-collins-42ba7112/

Patrick O Collins is a director in McLane Middleton’s trusts and estates department. Patrick focuses on wealth transfer, philanthropic and business succession planning for family offices and high-net-worth individuals, including private equity and venture capital principals, real estate developers, private and public company executives, tech entrepreneurs and business owners. Patrick has extensive experience with advanced aspects of New Hampshire’s favourable trust laws, including the formation and administration of private trust companies, private non-charitable and charitable foundations, asset protection trusts, directed trusts, purpose trusts, dynasty trusts and quiet trusts, as well as advising trustees on the use of decantings, non-judicial settlement agreements and trustee modifications. He is admitted to practise in New Hampshire.

Thomas M Cota
PTC corporate services/assistant legal counsel, South Dakota Trust Company LLC
[email protected]
https://www.linkedin.com/in/tom-cota-34466173/

Thomas M Cota is PTC corporate services/assistant legal counsel (PTC) for South Dakota Trust Company LLC (SDTC) and has worked at SDTC for nearly a decade. His primary responsibilities include providing regulatory oversight, compliance and corporate support services, as well as application and examination services for private and public trust company clients in South Dakota, Wyoming and Nevada. He serves on a number of boards and committees of private and public trust company clients and assists with special projects.
Thomas received a BBA from the University of South Dakota (USD), magna cum laude, double majoring in economics and political science, and was a University Scholar. He participated in the University’s honours programme and wrote a senior honours thesis entitled “The Untold Story: How Sioux Falls Became a Major Financial Services Hub”. He graduated with honours from the USD School of Law where he was involved with the trial team and Law Review. He is a graduate of Leadership South Dakota.

Robert Dobbyn
Partner, Carey Olsen Jersey LLP
[email protected]
https://www.linkedin.com/in/robert-dobbyn-0444554b/

Robert Dobbyn is a partner in the trusts and private wealth group of law firm Carey Olsen. He is a Jersey advocate who has spent more than a decade specialising in offshore private client work. Before that, he trained and qualified as an English solicitor at law firm Withers.
Robert provides advice and drafting in relation to Jersey trusts and foundations, mainly on non-contentious private wealth matters, but he also assists his colleagues on corporate and contentious issues. He is recognised for the quality of his client service and advice by both Chambers UK and Legal 500, and he regularly contributes to a number of prestigious international publications dealing with offshore trusts, foundations and succession matters. He also sits on various industry groups in Jersey, including the Jersey STEP committee and legislative working parties. His clients typically comprise Jersey-based trustees but also include law firms, accountancy practices, settlors and beneficiaries from around the world, particularly in London, Switzerland and the Middle East.

Ashley Fife
Counsel, Carey Olsen Bermuda Limited
[email protected]
https://www.linkedin.com/in/ashley-fife-9a87114a/

Ashley Fife is a counsel in the trusts and private wealth team. He provides advice in relation to the structuring, restructuring and administration of private and commercial trusts and their underlying entities. Ashley also advises on the formation of family offices and regulatory issues impacting upon trustees, corporate service providers, trusts and underlying entities, for example FATCA and CRS, beneficial ownership registers, anti-money laundering and economic substance requirements. He is vice-chair of the Bermuda branch of the Society of Trust and Estate Practitioners (STEP), and a committee member of the STEP International Client Special Interest Group.

Aaron B Flinn
Partner, Holland & Knight (formerly with Waller Lansden Dortch & Davis)
[email protected]
https://www.linkedin.com/in/aaron-flinn-981b6017/

Aaron B Flinn advises business owners, corporate officers, executives, investors and families with inherited assets on trust and estate matters and wealth preservation needs. He counsels high-networth families on all facets of private family trust companies in Tennessee, including migration of trusts and administration issues. He assists trust officers and other fiduciaries in the administration of trusts and decedents’ estates.
Since 2018, Aaron has been recognised by Chambers High Net Worth Guide including in the Band 2 category (since 2020) and the Up and Coming category (2018 and 2019). He has a BS magna cum laude from the University of Tennessee, an LLM from the University of Florida and a JD from the University of Tennessee.

Osvaldo Garcia
Executive director, JP Morgan Private Bank
[email protected]
https://www.linkedin.com/in/osvaldogarciabilzin/

Osvaldo Garcia is an executive director at JP Morgan Private Bank, working as a wealth adviser for the bank’s clients in Latin America. Prior to joining JP Morgan, Osvaldo practised as a private client attorney at Bilzin Sumberg Baena Price and Axelrod LLP, as well as Cadwalader, Wickersham & Taft LLP. In private practice he focused on international and domestic tax and estate planning, estate administration, trust administration, tax controversies and matters of international regulatory compliance. He was among a pool of global contenders for the Ones to Watch list of Legal Week’s Private Client Global Elite for years 2017 to 2021. He co-authored the chapter, “US Tax and Regulatory Considerations” in Private Trust Companies: A Handbook for Advisers, published in 2020 by Globe Law and Business. He has also written various articles and participated in panels relevant to the international private client and has been a visiting professor at the Instituto Tecnológico Autónomo de México.
Osvaldo received his JD from Cornell Law School, concentrating on litigation and advocacy with a specialisation in international legal affairs, and attaining Dean’s List distinction. He received an LLM in tax law from New York University and a BA from Florida International University, magna cum laude, where he concentrated on international relations and criminal justice.

Sasha Grinberg
Associate, Cadwalader, Wickersham & Taft LLP
[email protected]
https://www.linkedin.com/in/sasha-grinberg-avellino-3293894/

Sasha Grinberg is a member of the private client group at Cadwalader, where she represents individuals and fiduciaries in matters of complex cross-border planning, trust and estate administration, charitable giving, trust and estate disputes and family governance. She frequently works with clients, attorneys, fiduciaries and investment advisers within and outside the United States.
Sasha is a frequent speaker at industry events on a wide variety of topics affecting the private client space; has been named Rising Star in the Super Lawyers New York directory and has been included in the Ones to Watch list of Legal Week’s Private Client Global Elite. Sasha is a member of the American Bar Association, the New York State Bar Association, the Society of Trust and Estate Practitioners (STEP) and the Washington DC Bar. She has an LLM (taxation) from New York University and a JD from the University of Washington.

Ryan M Harding
President, Garden Trust Company
[email protected]
https://www.linkedin.com/in/ryan-harding-7a075488/

Ryan M Harding is the president of Garden Trust Company, a Nevada family trust company. Previously, Ryan was a partner in the private client practice group of McDermott Will & Emery LLP, where his practice focused on the formation and operation of family offices and private trust companies, particularly with respect to governance and succession planning for family and closely held businesses.
While at the law firm, Ryan was a frequent author and speaker on the creation and operation of private trust companies, trust administration and investments, family businesses and succession planning, and professional responsibility and ethics in estate planning.
Ryan graduated from the University of Notre Dame with a BA in government and a BBA in accountancy. He then received his law degree from the University of Michigan. He is a fellow of the American College of Trust and Estate Counsel.

Nicholas Holland
Partner, McDermott Will & Emery UK LLP
[email protected]
https://www.linkedin.com/in/nicholasholland1/

Nicholas Holland, a partner in McDermott’s London office, specialises in international trusts and estates controversies and litigation. In addition to his chancery disputes practice, Nick is also involved in international private wealth planning where he brings his extensive knowledge of offshore trusts and jurisdictions, as well as potentially litigious outcomes, to bear on the difficulties faced by international wealthy families. Nick qualified as a lawyer in England and Wales, Ireland, the Cayman Islands, Ontario and British Columbia.
Nick was co-chair of the highly respected ALM/Legal Week International Trusts and Estates Litigation Forum for five years. He chaired the International Trust & Private Client: Isle of Man conferences in 2017 and 2018. He was chair of the private client summer school programme held at Cambridge University in 2018 and 2019. He is often asked to speak on international trust disputes. Nick co-authored “Contentious Trust Matters in the United Kingdom and Offshore Jurisdictions” in Henry Christensen III’s International Estate Planning.
Nick is recognised as a leading lawyer in the world’s most eminent legal guides and directories including Chambers High Net Worth (Band 1 – Private Wealth Disputes), Legal 500, ALM/Legal Week’s Private Client Global Elite of the top 250 private client lawyers globally, Who’s Who Legal, Citywealth and Best Lawyers UK.

Sevyn Kalsi
Partner, Bedell Cristin Jersey Partnership
[email protected]
https://www.linkedin.com/in/sevyn-kalsi-17575322/

Sevyn Kalsi is a Jersey advocate and partner in the international private client practice of Bedell Cristin, based in the firm’s Jersey office. He trained and qualified at the London law firm Payne Hicks Beach and has been working in the private wealth field for over 15 years.
Sevyn is an experienced private wealth practitioner and regularly advises family offices, corporate trustees, settlors, beneficiaries, high-networth individuals and intermediaries on matters relevant to Jersey trusts and foundations. He also advises on trust-related company and corporate matters, philanthropy and charitable giving and the establishment and ongoing administration of private wealth and private capital holding structures, including family offices and private trust companies.
He is an expert in the field of complex trust and company reorganisations, and is regularly instructed by high-net-worth families and family offices to coordinate their offshore interests. Sevyn has been ranked by the leading directories Legal 500 and Chambers for his expertise in private wealth work, and is a member of a number of Jersey’s legislative working parties.

Natasha Kapp
Partner, Carey Olsen (Guernsey) LLP
[email protected]
https://www.linkedin.com/in/natasha-kapp/

Natasha Kapp is a partner in Carey Olsen’s trusts and private wealth group in Guernsey. Natasha deals with all aspects of contentious and non-contentious trust matters. She advises professional trustees, family offices and ultra-highnet- worth families and individuals on the establishment, administration and restructuring of complex trusts and foundations and underlying structures. She has acted on the establishment of – and continues to advise some of – the largest family offices and philanthropies established on Guernsey.
She has recently appeared before the Royal Court of Guernsey in applications regarding the interpretation of trust powers, the variation of trusts, the doctrine of mistake, the application of the Hastings-Bass rule under Guernsey law, Beddoes applications, rectification of trusts and a variety of blessing applications and various breach of trust cases. Natasha is a member of the Association of Contentious Trusts and Probate Specialists. She is ranked as a leading individual for Private Client, Trusts and Tax in Guernsey in the 2023 edition of Legal 500. She is also ranked in the Chambers High Net Worth Guide 2023. Natasha is a regular contributor to law and industry journals.

Jill C Mastroianni
Associate, Holland & Knight (formerly with Waller Lansden Dortch & Davis)
[email protected]
https://www.hklaw.com/en/professionals/m/mastroianni-jillian

Jill C Mastroianni advises high-net-worth individuals, owners of closely held companies, executives and other clients in complex trust and estate planning matters. Jill is well versed in planning for retirement benefits and individuals with special needs, as well as the intricacies of conservatorships and probate. In addition, she assists clients with family offices and the formation and operation of private family trust companies under Tennessee law. She studied Russian language and literature at Dartmouth College and has an LLM from New York University and a JD from the Vanderbilt University of Law.

Todd D Mayo
Wealth structuring strategist
[email protected]
https://www.linkedin.com/in/tmayo/

As a senior wealth strategist in UBS’s Advanced Planning Group, Todd D Mayo works with ultrahigh- net-worth individuals and families, helping them to design and implement multi-generational structures and wealth strategies that reflect their goals and values. Todd previously served in executive roles with trust companies and as a practising attorney.
Outside of UBS, Todd is an editor and author. He is the co-author of Effective Trusts: Minimising Disputes Through Design, Governance and Administration (Globe Law and Business, 2022), a contributing author of Advising the Wealthy Client: A Handbook for Working with the Ultra Wealthy (Globe Law and Business, 2020) and a contributing author of Beneficial Ownership Registers: The STEP Handbook for Advisers (Globe Law and Business, 2021). His articles have appeared in various publications, including The International Family Offices Journal, Trusts & Trustees, Estate Planning, STEP Journal and Trusts & Estates.
Todd earned a BA in economics and history from Georgetown University, a JD from the University of California College of the Law, and an LLM (taxation) from the University of Florida.

Elise J McGee
Partner, McDermott Will & Emery LLP
[email protected]
https://www.linkedin.com/in/elise-mcgee-1a67b967/

Elise J McGee advises high-net-worth individuals and business owners on all aspects of wealth transfer planning, including estate and trust administration, wealth transfer techniques, cryptocurrency planning, real estate transactions and tax and closely held business matters. Elise has extensive experience working with owners of closely held businesses to develop governance and succession plans, and on corporate, tax and compliance matters relating to those businesses.
Elise specialises in the formation and operation of trust companies and has advised clients on these structures in multiple jurisdictions while working with state regulators to develop customised structures for clients. She co-drafted Wyoming’s 2019 trust company legislation, including 2021 updates. She currently is a member of the Michigan Trust Company Act drafting committee. Elise has analysed regulatory compliance issues facing trust companies and has helped clients develop policies and procedures for their trust companies. She also advises clients on the litigation, tax and regulatory risks facing trust companies and their decision makers.

Dorothy Mehta
Partner, Fried, Frank, Harris, Shriver & Jacobson LLP
[email protected]
https://www.linkedin.com/in/dorothymehta/

Dorothy Mehta is a corporate partner and member of Fried Frank’s asset management practice. Dorothy has experience in the structuring, formation and operation (domestically and crossborder) of a variety of alternative investments products, including hedge funds, private equity funds, hybrid funds, funds of funds, collective investment trusts and commodity pools (both privately and publicly offered) and the establishment of separately managed account arrangements. She represents advisers, wealth management platforms and family offices. She also advises clients on registration and related compliance requirements of the SEC and CFTC, as well as on the Investment Advisers Act, the Investment Company Act, the Commodity Exchange Act and federal and state securities laws generally. Dorothy previously served as a partner at a large international law firm.
Dorothy received her JD from Fordham University School of Law and a BA from Cornell University.

Andrew Miller
Partner, Bedell Cristin
[email protected]
https://www.linkedin.com/in/andrew-miller-a27a5018/

Andrew Miller specialises in all aspects of Cayman Islands and British Virgin Islands international wealth structuring for individuals and financial institutions.
He is past chairman of STEP Cayman; a founding board member of the STEP LatAm Conference and the STEP Cayman International Wealth Structuring Forum; a member of the International Tax Planning Association and The International Academy of Estate and Trust Law; an overseas member of the Chancery Bar Association; and a fellow of the American College of Trust and Estate Counsel.
Prior to joining Bedell Cristin, Andrew was a partner and head of the global wealth structuring group at another major Cayman Islands firm for sixteen years, where he joined after thirteen years at a major London law firm.

Jonathan W Motto
Partner, McDermott Will & Emery LLP
[email protected]
https://www.linkedin.com/in/jonathan-motto-8bb41316/

Jonathan W Motto focuses his practice on counselling families, family offices, business owners, executives and individuals on all aspects of estate and gift planning, wealth transfer issues, estate and trust administration and business succession issues. His experience includes preparation and administration of wills and trusts, formation and reorganisation of closely held corporations, partnerships and limited liability companies, and implementation of leveraged wealth transfer techniques.
Jonathan specialises in the formation and operation of private trust companies and has advised clients on these structures in multiple jurisdictions. He has analysed SEC and regulatory compliance issues facing private trust companies and has helped clients develop policies and procedures for their private trust companies. Jonathan is active in numerous pro bono matters, serves as a member of the Loyola University Chicago School of Law board of governors and is a director and the vice president of the Legal Council for Health Justice.

Jason Nomsen
Compliance specialist, South Dakota Trust Company LLC
[email protected]
https://www.linkedin.com/in/jason-nomsen-24a9555a/

Jason Nomsen joined South Dakota Trust Company LLC (SDTC) in February 2021 as a compliance specialist in the SDTC Services Group. Prior to joining SDTC, he was employed with the South Dakota Division of Banking for over eight years and Sageworth Trust Company of South Dakota. Jason graduated from the University of Minnesota Morris with a BA in financial management.

James Paladino
President and executive managing director, South Dakota Planning Company
[email protected]
https://www.linkedin.com/in/jim-paladino-a85a4ba/

James Paladino is the president and executive managing director of South Dakota Planning Company (SDPC) in New York City. SDPC is an estate planning and trust advisory firm for the wealthy, and a sister company of South Dakota Trust Company LLC (SDTC). SDPC is responsible for sales, marketing and technical support, as well as speeches, publications, trust planning and consulting to support SDTC. SDTC, an independent trust company headquartered in Sioux Falls, SD, is a national trust boutique specialising in providing trust administration for high-net-worth individuals.
Prior to joining South Dakota Planning Company, James was the Northeast planning director for Smith Barney and vice president and trust and estate counselor at Citigroup. James earned his BSc in business administration from the State University of New York at Albany, his JD from St John’s University School of Law, and his LLM in taxation from New York University.

Paolo Panico
Director, Private Trustees SA and Teton Trust Company LLC
[email protected]
https://www.linkedin.com/in/paolo-panico-7276048/

Paolo Panico is a Scottish solicitor, a licensed legal adviser (conseil juridique) in Monaco, a Romanian avocat and a registered European lawyer in Cyprus. He was also an avocat à la Cour in Luxembourg until 2022.
He is a director of Private Trustees SA, a Luxembourg trust company, and a director of Teton Trust Company LLC, a licensed trust company in Wyoming.
Paolo is an academic supervisor of the certificate in international family wealth at the International University of Monaco and teaches courses on the Master in Wealth Management programme at the University of Luxembourg as well as on the LLM of the University of Liechtenstein. His publications include International Trust Laws (2nd edition, Oxford University Press, 2017) and (as editor) Beneficial Ownership Registers: The STEP Handbook for Advisers (Globe Law and Business, 2021) and Trust Laws in Cyprus: An International Perspective (Globe Law and Business, 2022).
He is a member of the worldwide board of directors and chairman of the Europe region of STEP, deputy chairman of the International Tax Planning Association (ITPA), a member of the executive committee of the Associazione Il Trust in Italia, and an academic of the International Academy of Estate and Trust Law (TIAETL).

Christopher M Reimer
Partner, Long Reimer Winegar LLP
[email protected]
https://www.linkedin.com/in/christopher-reimer-28466023/

Christopher M Reimer’s practice consists primarily of private client services, including tax planning and estate planning, and also includes transactional areas of corporate law, trust and probate administration, situs planning and asset protection planning. Christopher is a fellow of the American College of Trust and Estate Counsel and chair of the Society of Trust and Estate Practitioners (STEP) – United States of America, a global organisation with 17 branches and chapters in the United States. For publications and speaking engagements visit: http://lrwlaw. com/?attorney=christopher-m-reimer.

Keith Robinson
Global head of trusts and private wealth, Carey Olsen Bermuda Limited
[email protected]
https://www.linkedin.com/in/keith-l-robinson/

Keith Robinson is based in Bermuda and is the global head of trusts and private wealth at Carey Olsen. He has over 20 years’ experience in noncontentious and contentious trust and private wealth matters. He has particular expertise in high-value trust litigation and court-approved trust restructurings, often with a multijurisdictional element. He has represented family offices, trustees, beneficiaries, settlors and protectors in a range of cases before the Supreme Court of Bermuda and has been involved in many major trust cases in Bermuda.
He advises in respect of a wide range of noncontentious Bermuda trust matters and also acts as a protector. He is recognised as a Band 1 lawyer by Chambers High Net Worth Guide 2023 and The Legal 500 2023 edition. He is a fellow of the American College of Trust and Estate Counsel (ACTEC), a member of the International Academy of Estate and Trust Law (TIAETL) and an active member of the Society of Trust and Estate Practitioners (STEP).

William S Schaaf
Special counsel, Cadwalader, Wickersham & Taft LLP
[email protected]
https://www.linkedin.com/in/william-schaaf-2a81a51a1/

William S Schaaf is a special counsel in the private client group at Cadwalader, Wickersham & Taft LLP. William advises US and non-US individuals, families and fiduciaries on a broad range of matters, including US and international trust and estate planning, US income, estate, gift and generation-skipping transfer tax planning, business succession planning and charitable giving.
William is a member of the American Bar Association (section on real property, probate and trust law) and the New York State Bar Association (trusts and estates section). He graduated with a BA from Haverford College and earned his JD from the University of Pennsylvania Law School and LLM in taxation from New York University School of Law. He is admitted to practise in the State of New York.

Sara Schroter
Managing director, corporate & general counsel, Meritus Trust Company Limited
[email protected]
https://www.linkedin.com/in/sara-schroter-0983082b/

Before joining Meritus, Sara Schroter was general counsel and a member of the executive team at Bermuda Commercial Bank. She was also in-house counsel with global insurer, AXA UK plc. This background, plus Sara’s wide range of legal experience in the private client, banking, insurance, regulatory, corporate governance, commercial and litigation areas, ensure that she can provide thoughtful, solution-driven and commercially friendly advice as general counsel for Meritus. In her role as managing director, corporate, she leads the finance, accounting, compliance, operations, HR and legal and governance functions with a one-team approach. The go-to person for all matters related to governance and leadership, Sara frequently writes and speaks on these topics and is passionate about promoting women’s leadership and diversity and inclusion through her work.

Vanessa Schrum
Partner and group head, Appleby (Bermuda) Ltd
[email protected]
https://www.linkedin.com/in/vanessa-l-schrum-5a45a837/

Vanessa Schrum is a partner and group head of the private client & trusts practice group at Appleby (Bermuda) Limited. She qualified as a UK solicitor and is admitted to the bars of Bermuda and BVI. Vanessa has extensive experience on a wide range of trust and estate planning matters including Bermuda private and commercial trust structures, PTCs and the administration of complex estates. She serves as a director of several trust companies (both private and licensed) and acts as a protector.
Vanessa is a member of STEP, ITPA (serving as editor of the Bermuda section of ITPA Portfolio of Laws) and the Bermuda trusts law reform committee. She is on the editorial board of The International Family Offices Journal. Vanessa is ranked Band 1 in Chambers Global High Net Worth Guide, listed as a Legal 500 Leading Individual and included in the Private Client Global Elite directory. She has received two Citywealth Powerwomen awards.

Nichole D Scott
Partner, Holland & Knight
[email protected]
https://www.linkedin.com/in/nichole-d-scott-0a6a901/

Nichole D Scott is a partner in Holland & Knight's Miami office and is a member of the firm's private wealth services group. Nichole develops and implements various structures for the transfer of wealth from one generation to the next and works with families to ensure that their wealth is preserved for as long as possible. She is experienced in drafting complex trusts, wills and other estate planning instruments as well as in administering trusts and estates both during the life of the settlor and upon the death of the settlor/decedent. Further, Nichole is experienced in protecting the rights of settlors and beneficiaries through trust and estate litigation. In addition to estate planning and estate litigation, Nichole is experienced in asset protection planning, including premarital and postmarital planning and the creation of asset protection trusts.
Nichole has been an adjunct professor at the University of Miami in the LLM tax programme since 2008.

Amy M Staehr
Partner, Long Reimer Winegar LLP
[email protected]
https://www.linkedin.com/in/amy-staehr-92440433/

Amy M Staehr is a partner at the law firm of Long Reimer Winegar LLP in Jackson, Wyoming. Her practice focuses on trust, estate and tax planning, with emphasis on international issues, wealth succession and preservation, state income tax, private trust companies and statutory foundations. She is licensed to practice in Wyoming, Colorado and California.

John L Stansbury
Partner, Holland & Knight
[email protected]
https://www.linkedin.com/in/john-s-6378a87/

John L Stansbury practises in Holland & Knight's Miami office and is a member of the firm's private wealth services group. John advises clients seeking to efficiently transfer and preserve wealth from one generation to the next, and helps them achieve their goals by developing and implementing various estate planning structures tailored to their needs. In addition, John is experienced in implementing family office structures for ultra-high-net-worth families, providing guidance on business succession planning, governance, taxation and other issues of importance to each particular family. He concentrates his practice on drafting complex trusts, wills and other estate planning instruments.
John is also experienced in trust and estate administration both during the life and following the death of the settlor/decedent, as well as in protecting the rights of settlors and beneficiaries through trust and estate litigation. Additionally, he is experienced in asset protection planning, including premarital and postmarital planning and the creation of asset protection trusts.

Matthew Tobin
COO/general counsel, South Dakota Trust Company LLC
[email protected]
https://www.linkedin.com/in/matthew-tobin-513b584/

Matthew Tobin is the COO/general counsel of South Dakota Trust Company LLC (SDTC) in Sioux Falls, South Dakota. His primary responsibilities include management of the firm’s private/public trust company business, business management, legal, and public relations/ legislation. Matt also serves as president of SDTC Services of Nevada LLC, which provides consulting services to the non-depository trust company industry, and is a director of the SDTC Foundation.
Matt was formerly a member of the law firm of Siegel, Barnett & Shultz LLC where his private law practice focused on general and business litigation. He also received considerable experience in negotiations, mediation and alternative dispute resolution. Prior to joining Siegel, Barnett Matt was a partner in the law firm of Johnson, Heidepriem, Miner, Marlow & Janklow LLP. He also served as a law clerk to The Honorable Roger Wollman, US Court of Appeals, Eighth Circuit.
Matt serves as a board/committee member, and officer, for several South Dakota, Wyoming, and Nevada private family and public trust companies.

Joseph J Viviano
Partner, McDermott Will & Emery LLP
[email protected]
https://www.linkedin.com/in/joe-viviano-72a767a/

Joseph J Viviano is a partner in McDermott’s private client practice group, which is the largest and highest ranked practice of its kind in the United States. In his practice, Joseph regularly advises private trust companies and family offices in matters of litigation and controversy avoidance, as well as those pertaining to formation, administration, operation and taxation. His clients include many of the largest US banks and trust companies, ultra-high-net-worth individuals and families, private trust companies and family offices. Joseph is the principal draughtsman of the forthcoming Michigan Trust Company Act and has been repeatedly recognised by the Best Lawyers in America.

Babetta von Albertini
Chair, Institute for Family Governance
[email protected]
https://www.linkedin.com/in/babetta-von-albertini-37178115/

Dr Babetta von Albertini is an expert on family governance and tax law and has advised large domestic and international families on their governance and succession planning for over 20 years. She is a dual-qualified common law/civil law attorney with a PhD in law from the University of Zurich and a tax LLM from NYU.
Babetta is co-founder and chair of the Institute for Family Governance (IFG). IFG’s mission is to achieve long-term value creation for families by implementing strong governance that endures, through multi-disciplinary collaboration and know-how exchange. She also assists a small number of global families with their strategic governance and succession planning, and serves as the general counsel of a New York-based SFO. Babetta is a frequent speaker, including at ACTEC, IFG, FBN, STEP and Harvard’s Families in Business executive education programme. Prior to co-founding IFG, she practised law with Withers, a global trusts and estates law firm, and Sherman & Sterling, a global capital markets law firm. She formerly served as vice-chair of STEP New York and served for three years as elected STEP global council member for the United States.

Kathryn von Matthiessen
Partner, Katten Muchin Rosenman LLP
[email protected]
https://www.linkedin.com/in/kathryn-von-matthiessen-48017110/

Kathryn von Matthiessen is a partner in Katten’s private wealth department. She focuses primarily on sophisticated personal and estate planning for high-net-worth individuals and the administration of complex estates and trusts, including the representation of trust companies on fiduciary matters. Kathryn’s experience in international private client work is extensive, with respect to both inbound and outbound planning.
She is a frequent lecturer and author. Kathryn is a fellow of the American College of Trust and Estate Counsel and an academician of the International Academy of Estate and Trust Law. She has been named by Legal Week to its Private Client Global Elite Lawyer list, by Citywealth to its Leaders List and as one of the Powerwomen of the Year (North America Silver Award 2019 and North America Gold Award 2020). She is also ranked in Chambers High Net Worth New York, Private Wealth Law.

Michelle L Wolfe
Chair, family counsel & founding partner, Meritus Trust Company Limited
[email protected]
https://www.linkedin.com/in/michelle-wolfe-3702aa1b/

Michelle L Wolfe is a trusted adviser, passionate about and committed to the families that she serves and aiming to harness a combination of emotional intelligence, vitality and technical ability to handle the most complex and sensitive situations. With these skills and her leadership and entrepreneurial qualities she has become a respected fiduciary and trusted adviser to families worldwide.
Michelle’s earlier roles as managing director of Rothschild Trust (Bermuda) Limited, Coutts (Bermuda) Limited and Butterfield Trust (Bermuda) Limited laid a robust foundation for her to become a founding partner and the first managing director of Meritus. In her current role as chair and family counsel, she is focused on higher-level strategy and counsel, enabling her to support client families at a broader and more profound level.

Patricia Woo
Partner and co-head of global family office crosspractice team, Squire Patton Boggs
[email protected]
https://www.linkedin.com/in/patricia-woo-6a997810/

Patricia Woo is partner at Squire Patton Boggs and co-head of the firm’s global family office crosspractice team. She is a fund, trust and tax lawyer noted for her experience in helping global ultrahigh- net-worth families set up single family offices. She was adjunct associate professor at the faculty of law of the University of Hong Kong, and is adjunct assistant professor at the National Chengchi University of Taiwan College of Law and an honorary fellow of the Asian Institute of International Financial Law.
Patricia is a chartered alternative investment analyst, chartered tax adviser and member of STEP Academy Community. She holds a bachelor’s degree in philosophy and economics from the University of Pittsburgh, an MSc in financial economics from the University of London, and LLB from the University of London. She is pursuing an MSc degree in consciousness, spirituality and transpersonal psychology and an MSc in marriage and family therapy.