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Login to watch this video if you have a subscription. Learn more about subscriptions.A Canadian couple owns U.S. real estate and shares. A Canadian family trust has a beneficiary who moved to New York. A U.S. citizen owns a Canadian private company and is planning an estate freeze. Each case raises estate and tax questions on both sides of the border.
Andrew D. Oppenheimer, Partner, Tax, and David J. Luzon, Partner, Trusts & Estates, at Barclay Damon LLP work through the choices facing these families. They examine property ownership and coordinated wills, U.S. estate tax and treaty relief, the Canadian 21-year trust rule, distributions to U.S. beneficiaries, and the consequences of an estate freeze for a U.S. citizen. The discussion also addresses 2026 tax changes, cross-border reporting obligations and circumstances that call for a cross-border team.
David Luzon, Partner - Barclay Damon LLP New York. David is a trust and estate and wealth planning attorney with over 20 years of experience. His clients include individuals and families with domestic and cross-border estate, trust, and business succession planning and administration matters. He also represents large institutional executors and trustees, individual fiduciaries, and sometimes beneficiaries in estate and trust accounting and administration matters, and he provides general fiduciary representation.
David advises on asset-protection planning, dynasty-trust planning, and elder law. He counsels clients in estate, gift, generation-skipping transfer, income-tax, and Medicaid- and retirement-benefits planning; charitable-giving techniques; and guardianship matters.
David works closely with individual and institutional fiduciaries on estate and trust administration and settlement matters, including advising them on issues related to exercising proper fiduciary oversight, analyzing beneficiary requests, and protecting against claims against the estate, the trust, and the executor or trustee.
Andrew Oppenheimer, Partner - Barclay Damon LLP New York. Andy is a corporate and transactional tax lawyer with extensive experience with mergers and acquisitions and other complex business transactions. He advises corporations, partnerships, and limited liability companies on domestic and cross-border matters.
With a particular focus on structuring and executing M&A transactions, Andy also advises on financings, restructurings, reorganizations, and joint ventures. He represents private equity sponsors, portfolio companies, and closely held businesses in negotiated transactions, bringing an integrated tax and corporate perspective to deal structuring and execution. Andy has deep experience with sponsor-backed transactions, including structuring rollover equity arrangements, partnership waterfalls, and other complex capital arrangements.
Additionally, Andy advises on cross-border matters, including the structuring of multi-jurisdictional transactions and the application of international tax regimes and treaty considerations.
Andy is co-leader of Barclay Damon’s Business Services Practice Group and co-chair of the Tax Practice Area. He previously served as an adjunct professor at the University at Albany, where he taught international tax in the LLM in Taxation program, and co-taught a cross-border capstone course at the University at Buffalo School of Law. He frequently publishes and speaks on federal and international tax matters.
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