HYBRID U.S. TRUST
FOR FOREIGN CLIENTS

In general terms a hybrid U.S. Trust, is a trust created pursuant to the law of Wyoming
with a US trustee, but nevertheless without being considered a U.S. taxpayer.



The following are the features and benefits of a U.S. hybrid trust:


  • Flexibility for tax planning.
  • Remains as a foreign trust for tax purposes though having a US trustee, hence generally only taxable on U.S. source income and capital gains.
  • Remains as a foreign trust for securities regulations, hence allowing a wider range of investments including U.S. foreign securities.
  • Generally, differs income and capital gains tax until effective distributions are made to foreign beneficiaries.
  • Confidentiality of information as there is no legal disclosure requirements or public registers for trusts.
  • No audit requirements.
  • Trusts are relatively simple to terminate or move away.
  • Could be combined with asset protection and spendthrift provisions.

1222 S. Highway 89, Jackson 830001, Wyoming, USA

contact@angeronatrust.com


Angerona Group does not provide US tax advice. Accordingly, any discussion of US tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of avoiding US tax obligations.

Neither Angerona Group nor any of its officers provide US tax or legal advice. It is strongly recommended that you consult with tax / legal counsel regarding any matter in this information memo. Angerona Group is focused on citizens and residents of Latin American countries. It is strictly intended for non-USA citizens / non-USA residents and their families.