Jacqueline Yu has extensive experience helping clients create an array of comprehensive, personalized wealth and estate plans, no matter the circumstance.

    Practice Area Highlight:

    • International estate planning, including planning for foreign persons who have U.S. situs assets and planning for families with mixed citizenship and residency status and/or ownership of assets in multiple jurisdictions.
    • Planning for LGBTQ couples, blended families, and other non-traditional families.

    Jacqueline Yu will help you and your partners craft a plan that effectively protects your business now and ensures an orderly transition in the future.

    Practice Area Highlight:

    • Implemented transfer of minority interests in a family-owned limited liability company valued at $40 million using strategies to minimize tax consequences.
    • Designed a trust to help a business executive transfer $10 million in shares of his company to children, without incurring estate or gift taxes.

    Administering an estate is a complicated, time-intensive process. There are many pitfalls to avoid. Jacqueline helps clients navigate estate administration—with a focus on efficiency, clarity, and legal protection.

    Practice Area Highlight:

    • Ms. Yu has unique experience advising trustees and personal representatives with complex international estates.
    • Ms. Yu emphasizes the minimization of risk and conflict between trustees, beneficiaries, and grantors.

    Jacqueline D. Yu provides Southern California-based estate planning services with an international focus.

    Some regions in which we have worked:

    • Singapore
    • Philippines
    • United Kingdom
    • Canada
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Presentation: International Estate Planning

May 18, 2023 - News & Events



On May 23, Jacqueline Yu will be co-presenting a session about international estate planning hosted by the Orange County Estate Planning Council.

The presentation, entitled Foreign Persons and Foreign Assets: What You Need To Know When Your Clients Or Trusts Have Foreign Connections, will also touch on the Corporate Transparency Act. This in-depth presentation will cover US income taxation, US transfer taxation, reporting obligations for foreign persons and foreign assets, domestic trusts vs. foreign trusts, and the corporate transparency act.

Date: Tuesday, May 23, 2023
Time: 5:30pm – 8:00pm
Location: Pacific Club | 4410 MacArthur Boulevard | Newport Beach 92660
Speakers: Jacqueline D. Yu, Esq., LL.M., TEP – Law Offices of Jacqueline D. Yu
Bryan D. Kirk, Director of Estate and Financial Planning and Trust Counsel, Fiduciary Trust

More Information and Registration

In 2022, the Tax Justice Network released its Financial Secrecy Index, ranking the United States as the most secretive financial jurisdiction in the world. The Financial Secrecy Index ranks each country based on how intensely the country’s financial and legal system allows individuals to hide and launder money extracted from around the world. The United States has moved to the top of the Financial Secrecy Index. In a bipartisan effort to combat money laundering and the concealment of illicit money through shell entities established in the U.S., including trusts, Congress enacted, on January 1, 2021, The Corporate Transparency Act (CTA). The CTA mandates the creation of a database of “Beneficial Ownership Information” (BOI) and the reporting by U.S. legal entities of beneficial ownership information to the U.S. government, effective January 1, 2024. This presentation will provide an overview of the relevant U.S. federal tax rules and planning considerations that advisors should consider when representing clients who are foreign persons and/or have foreign assets and the reporting requirements reflected in the final rule issued by the Treasury’s Financial Crimes Enforcement Network (FinCEN) as mandated by the CTA.

This program qualifies for 1-hour of continuing education credit for Attorneys, CPA’s, Planned Giving Specialists and Professional Fiduciaries. This program is pending approval with the CFP Board of Standards, and American Bankers Association. This presentation does not qualify for Life Insurance continuing education.

Attendees do not need to be members of the Orange County Estate Planning Council to attend; non-members can register for the event. First-time guests can attend for $75; return guests are $125.

Register for Presentation