STEP Scotland Virtual Discussion Groups 2025/26

Online

Session 1: U.S. Issues in Estate Law for UK Practitioners

25th September 2025, 12:00-13:00

STEP Scotland is delighted to kick-start our 2025/25 Virtual Discussion Groups in September 2025.  Join us for the first in this new series of insightful online webinars covering key developments in private client practice. For the registration and signup link, please see the following: https://www.stepevents.org/event/ScotlandVDG/summary

If booking before 25th September, a reduced-rate bulk-buy offer is available for firms and individuals to register for this and all of the other Virtual Discussion Groups taking place between 2025 & 2026.

This first session will be delivered by Paula Jones, an attorney in the US with over 25 years’ experience, to discuss with us some of the key US issues we need to be aware of, including:-

• Basics of U.S. federal estate tax law in 2026 – discuss both possibilities
• Residency for U.S. federal estate tax purposes
• Ownership of U.S. situs assets by non-U.S. persons
• Pertinent elements of the U.K. – U.S. Estate Tax Treaty

This session will be recorded and the recording circulated to all those who register.