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Spear’s Review
Christiana Lazo of Kirkland & Ellis runs an established practice that analyses sophisticated tax and estate plans for family offices, entrepreneurs and their various businesses.
She notices that subtlety is an emerging trait among structures, as HNWs are ‘consolidating and eliminating entities where they don’t serve a true purpose’. Cases are increasingly intergenerational, often with younger generations who are US citizens while the original wealth creators are from abroad.
‘People are living longer, so there are more voices in the room,’ she says. ‘If the first generation wants to spend more time in the US as they age, the tax implications can create a complicated situation.’
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