<p><span style="font-weight: 400;">Estate planning becomes more complicated when assets, citizenship and tax rules extend beyond a single country. What seems straightforward on paper can quickly involve multiple jurisdictions, reporting requirements, and competing legal systems.</span></p> <p><span style="font-weight: 400;">In this episode of Celebrity Estates, Senior Editor David Lenok speaks with Martin Behn, partner at Lathrop GPM, about the estate planning challenges that arise when individuals hold assets or citizenship in more than one country. Using the recent death of actress Catherine O’Hara as an example, Martin explains how advisors must identify assets globally, determine which country’s laws apply, and account for international tax treaties.</span></p> <p><span style="font-weight: 400;">David and Martin also explore how factors like residency, citizenship and domicile influence estate taxation and inheritance outcomes. Their conversation highlights why cross-border planning often requires coordination between advisors and attorneys in different jurisdictions to help families transfer wealth effectively.</span></p> <p><span style="font-weight: 400;">Key takeaways:</span></p> <ul> <li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">Why identifying every asset worldwide is the first step in cross-border estate planning</span></li> <li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">How tax treaties determine which country controls estate and gift tax treatment</span></li> <li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">Why advisors may need estate planning documents in multiple jurisdictions</span></li> <li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">The planning risks when countries impose forced heirship rules on estates</span></li> <li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">The difference between citizenship, residency and domicile in tax planning</span></li> <li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">And more!</span></li> </ul> <p><b>Resources:</b></p> <ul> <li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">Listen to </span><a href="https://www.wealthmanagement.com/program/celebrity-estates"><span style="font-weight: 400;">Celebrity Estates on Wealth Management</span></a></li> <li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">Subscribe and listen to </span><a href="https://podcasts.apple.com/ca/podcast/celebrity-estates-wills-of-the-rich-and-famous/id1466224736"><span style="font-weight: 400;">Celebrity Estates on Apple Podcasts</span></a></li> <li style="font-weight: 400;" aria-level="1"><span style="font-weight: 400;">Subscribe and listen to </span><a href="https://open.spotify.com/show/2tTjOQRtHIqSUoY6K4GwMS"><span style="font-weight: 400;">Celebrity Estates on Spotify</span></a></li> <li style="font-weight: 400;" aria-level="1"><a href="https://subscriptions.wealthmanagement.com/?p=TPDCST"><span style="font-weight: 400;">Trust and Estates Magazine</span></a></li> </ul> <p><b>Connect With David Lenok:</b></p> <ul> <li style="font-weight: 400;" aria-level="1"><a href="mailto:[email protected]"><span style="font-weight: 400;">[email protected]</span></a><span style="font-weight: 400;"> </span></li> <li style="font-weight: 400;" aria-level="1"><a href="https://www.wealthmanagement.com/"><span style="font-weight: 400;">Wealth Management</span></a></li> <li style="font-weight: 400;" aria-level="1"><a href="https://www.linkedin.com/in/david-lenok-a481432a/"><span style="font-weight: 400;">LinkedIn: David Lenok</span></a></li> <li style="font-weight: 400;" aria-level="1"><a href="https://www.linkedin.com/company/informa/"><span style="font-weight: 400;">LinkedIn: Informa</span></a></li> <li style="font-weight: 400;" aria-level="1"><a href="https://bit.ly/WealthManagementLI"><span style="font-weight: 400;">LinkedIn: Wealth Management</span></a></li> </ul> <p><b>Connect With Martin Behn:</b></p> <ul> <li style="font-weight: 400;" aria-level="1"><a href="https://www.linkedin.com/in/martinbehn"><span style="font-weight: 400;">LinkedIn: Martin Behn</span></a></li> <li style="font-weight: 400;" aria-level="1"><a href="https://www.lathropgpm.com/"><span style="font-weight: 400;">Website: Lathrop GPM</span></a></li> </ul> <p><b>About Our Guest:</b></p> <p><span style="font-weight: 400;">Martin Behn represents clients in matters concerning estate planning, trust administration, probate, and trust litigation. Martin’s practice primarily focuses on estate planning with a multi-generational focus. </span></p> <p><span style="font-weight: 400;">Martin advises clients regarding sophisticated family wealth transfer and tax planning techniques, including Grantor Retained Annuity Trusts (GRATs), Charitable Remainder Trusts (CRTs), sales to intentionally defective grantor trusts, gift trusts with intentionally defective grantor trust provisions, Irrevocable Life Insurance Trusts (ILITs), and Generation-Skipping transfer Trusts (GST / Heritage Trusts).</span></p> <p><span style="font-weight: 400;">Prior to joining the firm, Martin was with Sinsheimer Juhnke McIvor &amp; Stroh, LLP in San Luis Obispo, California, and Grant &amp; Gordon, LLP in Palo Alto, California.</span></p>